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Federal Amended Tax Forms

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Federal Amended Tax Forms

Federal amended tax forms Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Federal amended tax forms Filing options when no return is required. Federal amended tax forms What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Federal amended tax forms Claim for refund process. Federal amended tax forms How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Federal amended tax forms The worker is your employee if you can control not only what work is done, but how it is done. Federal amended tax forms If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Federal amended tax forms It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Federal amended tax forms Example. Federal amended tax forms You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Federal amended tax forms Betty follows your specific instructions about household and child care duties. Federal amended tax forms You provide the household equipment and supplies that Betty needs to do her work. Federal amended tax forms Betty is your household employee. Federal amended tax forms Household work. Federal amended tax forms   Household work is work done in or around your home. Federal amended tax forms Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Federal amended tax forms Workers who are not your employees. Federal amended tax forms   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Federal amended tax forms A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Federal amended tax forms   A worker who performs child care services for you in his or her home generally is not your employee. Federal amended tax forms   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Federal amended tax forms Example. Federal amended tax forms You made an agreement with John Peters to care for your lawn. Federal amended tax forms John runs a lawn care business and offers his services to the general public. Federal amended tax forms He provides his own tools and supplies, and he hires and pays any helpers he needs. Federal amended tax forms Neither John nor his helpers are your household employees. Federal amended tax forms More information. Federal amended tax forms   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Federal amended tax forms Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Federal amended tax forms When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Federal amended tax forms S. Federal amended tax forms Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Federal amended tax forms No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Federal amended tax forms You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Federal amended tax forms Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Federal amended tax forms You should keep the completed Form I-9 in your own records. Federal amended tax forms Do not submit it to the IRS, the USCIS, or any other government or other entity. Federal amended tax forms The form must be kept available for review upon notice by an authorized U. Federal amended tax forms S. Federal amended tax forms Government official. Federal amended tax forms Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Federal amended tax forms Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Federal amended tax forms uscis. Federal amended tax forms gov. Federal amended tax forms If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Federal amended tax forms You also can visit the USCIS website at www. Federal amended tax forms uscis. Federal amended tax forms gov to get Form I-9. Federal amended tax forms For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Federal amended tax forms Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Federal amended tax forms To find out, read Table 1. Federal amended tax forms You do not need to withhold federal income tax from your household employee's wages. Federal amended tax forms But if your employee asks you to withhold it, you can. Federal amended tax forms See Do You Need To Withhold Federal Income Tax, later. Federal amended tax forms If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Federal amended tax forms If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Federal amended tax forms The rest of this publication does not apply to you. Federal amended tax forms State employment taxes. Federal amended tax forms   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Federal amended tax forms For a list of state unemployment tax agencies, visit the U. Federal amended tax forms S. Federal amended tax forms Department of Labor's website at www. Federal amended tax forms workforcesecurity. Federal amended tax forms doleta. Federal amended tax forms gov/unemploy/agencies. Federal amended tax forms asp. Federal amended tax forms You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Federal amended tax forms    Table 1. Federal amended tax forms Do You Need To Pay Employment Taxes? IF you . Federal amended tax forms . Federal amended tax forms . Federal amended tax forms THEN you need to . Federal amended tax forms . Federal amended tax forms . Federal amended tax forms A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Federal amended tax forms Withhold and pay social security and Medicare taxes. Federal amended tax forms The taxes are 15. Federal amended tax forms 3%1 of cash wages. Federal amended tax forms Your employee's share is 7. Federal amended tax forms 65%1. Federal amended tax forms   (You can choose to pay it yourself and not withhold it. Federal amended tax forms ) Your share is 7. Federal amended tax forms 65%. Federal amended tax forms   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Federal amended tax forms B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Federal amended tax forms Pay federal unemployment tax. Federal amended tax forms The tax is 6% of cash wages. Federal amended tax forms Wages over $7,000 a year per employee are not taxed. Federal amended tax forms You also may owe state unemployment tax. Federal amended tax forms   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Federal amended tax forms 1In addition to withholding Medicare tax at 1. Federal amended tax forms 45%, you must withhold a 0. Federal amended tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal amended tax forms You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal amended tax forms Additional Medicare Tax is only imposed on the employee. Federal amended tax forms There is no employer share of Additional Medicare Tax. Federal amended tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Federal amended tax forms Note. Federal amended tax forms If neither A nor B above applies, you do not need to pay any federal employment taxes. Federal amended tax forms But you may still need to pay state employment taxes. Federal amended tax forms Table 2. Federal amended tax forms Household Employer's Checklist You may need to do the following things when you have a household employee. Federal amended tax forms   When you hire a household employee: □ Find out if the person can legally work in the United States. Federal amended tax forms  □ Find out if you need to pay state taxes. Federal amended tax forms When you pay your household employee: □ Withhold social security and Medicare taxes. Federal amended tax forms  □ Withhold federal income tax. Federal amended tax forms  □ Decide how you will make tax payments. Federal amended tax forms  □ Keep records. Federal amended tax forms By February 2, 2015: □ Get an employer identification number (EIN). Federal amended tax forms  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Federal amended tax forms By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Federal amended tax forms By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Federal amended tax forms  If you do not have to file a return, file Schedule H by itself. Federal amended tax forms Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Federal amended tax forms The Medicare tax pays for hospital insurance. Federal amended tax forms Both you and your household employee may owe social security and Medicare taxes. Federal amended tax forms Your share is 7. Federal amended tax forms 65% (6. Federal amended tax forms 2% for social security tax and 1. Federal amended tax forms 45% for Medicare tax) of the employee's social security and Medicare wages. Federal amended tax forms Your employee's share is also 7. Federal amended tax forms 65% (6. Federal amended tax forms 2% for social security tax and 1. Federal amended tax forms 45% for Medicare tax). Federal amended tax forms In addition to withholding Medicare tax at 1. Federal amended tax forms 45%, you must withhold a 0. Federal amended tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal amended tax forms You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal amended tax forms Additional Medicare Tax is only imposed on the employee. Federal amended tax forms There is no employer share of Additional Medicare Tax. Federal amended tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Federal amended tax forms For more information on Additional Medicare Tax, visit IRS. Federal amended tax forms gov and enter “Additional Medicare Tax” in the search box. Federal amended tax forms Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Federal amended tax forms You are responsible for payment of your employee's share of the taxes as well as your own. Federal amended tax forms You can either withhold your employee's share from the employee's wages or pay it from your own funds. Federal amended tax forms If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Federal amended tax forms Pay the taxes as discussed under How Do You Make Tax Payments, later. Federal amended tax forms Also, see What Forms Must You File, later. Federal amended tax forms Social security and Medicare wages. Federal amended tax forms   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Federal amended tax forms   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Federal amended tax forms However, any noncash wages you pay do not count as social security and Medicare wages. Federal amended tax forms   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Federal amended tax forms Cash wages. Federal amended tax forms   Cash wages include wages you pay by check, money order, etc. Federal amended tax forms Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Federal amended tax forms However, cash you give your employee in place of these items is included in cash wages. Federal amended tax forms State disability payments treated as wages. Federal amended tax forms   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Federal amended tax forms For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Federal amended tax forms Wages not counted. Federal amended tax forms   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Federal amended tax forms Your spouse. Federal amended tax forms Your child who is under the age of 21. Federal amended tax forms Your parent. Federal amended tax forms Exception: Count these wages if both the following conditions apply. Federal amended tax forms Your parent cares for your child who is either of the following. Federal amended tax forms Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Federal amended tax forms Your marital status is one of the following. Federal amended tax forms You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Federal amended tax forms An employee who is under the age of 18 at any time during the year. Federal amended tax forms Exception: Count these wages if providing household services is the employee's principal occupation. Federal amended tax forms If the employee is a student, providing household services is not considered to be his or her principal occupation. Federal amended tax forms Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Federal amended tax forms Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Federal amended tax forms If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Federal amended tax forms A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Federal amended tax forms If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Federal amended tax forms If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Federal amended tax forms See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Federal amended tax forms Withholding the employee's share. Federal amended tax forms   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Federal amended tax forms However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Federal amended tax forms   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Federal amended tax forms If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Federal amended tax forms   Withhold 7. Federal amended tax forms 65% (6. Federal amended tax forms 2% for social security tax and 1. Federal amended tax forms 45% for Medicare tax) from each payment of social security and Medicare wages. Federal amended tax forms Generally, you can use Table 3 to figure the proper amount to withhold. Federal amended tax forms You will pay the amount withheld to the IRS with your share of the taxes. Federal amended tax forms Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Federal amended tax forms Table 3. Federal amended tax forms Employee Social Security (6. Federal amended tax forms 2%) and Medicare (1. Federal amended tax forms 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Federal amended tax forms ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Federal amended tax forms For example, on a wage payment of $180, the employee social security tax is $11. Federal amended tax forms 16 ($6. Federal amended tax forms 20 tax on $100 plus $4. Federal amended tax forms 96 on $80 wages). Federal amended tax forms The employee Medicare tax is $2. Federal amended tax forms 61 ($1. Federal amended tax forms 45 tax on $100 plus $1. Federal amended tax forms 16 on $80 wages). Federal amended tax forms If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Federal amended tax forms 00 . 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Federal amended tax forms 3. Federal amended tax forms 04 . Federal amended tax forms 71 99. Federal amended tax forms 00 . Federal amended tax forms 6. Federal amended tax forms 14 1. Federal amended tax forms 44 50. Federal amended tax forms 00 . Federal amended tax forms 3. Federal amended tax forms 10 . Federal amended tax forms 73 100. Federal amended tax forms 00 . Federal amended tax forms 6. Federal amended tax forms 20 1. Federal amended tax forms 45 1In addition to withholding Medicare tax at 1. Federal amended tax forms 45%, you must withhold a 0. Federal amended tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal amended tax forms You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal amended tax forms Additional Medicare Tax is only imposed on the employee. Federal amended tax forms There is no employer share of Additional Medicare Tax. Federal amended tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Federal amended tax forms   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Federal amended tax forms If you withhold too much, you should repay the employee. Federal amended tax forms    In addition to withholding Medicare tax at 1. Federal amended tax forms 45%, you must withhold a 0. Federal amended tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal amended tax forms You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Federal amended tax forms Additional Medicare Tax is only imposed on the employee. Federal amended tax forms There is no employer share of Additional Medicare Tax. Federal amended tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Federal amended tax forms For more information on Additional Medicare Tax, visit IRS. Federal amended tax forms gov and enter “Additional Medicare Tax” in the search box. Federal amended tax forms Example. Federal amended tax forms On February 13, 2014, Mary Brown hired Jane R. Federal amended tax forms Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Federal amended tax forms Jane worked for the remainder of the year (a total of 46 weeks). Federal amended tax forms Mary did not give Jane a Form W-4 to request federal or state tax withholding. Federal amended tax forms The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Federal amended tax forms See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Federal amended tax forms Total cash wages paid to Jane $2,300. Federal amended tax forms 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Federal amended tax forms 60 ($2,300 x 6. Federal amended tax forms 2% (. Federal amended tax forms 062))         Medicare tax $33. Federal amended tax forms 35       ($2,300 x 1. Federal amended tax forms 45% (. Federal amended tax forms 0145)) Mary's share of:     Social security tax $142. Federal amended tax forms 60  ($2,300 x 6. Federal amended tax forms 2% (. Federal amended tax forms 062))           Medicare tax $33. Federal amended tax forms 35  ($2,300 x 1. Federal amended tax forms 45% (. Federal amended tax forms 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Federal amended tax forms 00   Box 4: Social security tax withheld 142. Federal amended tax forms 60   Box 6: Medicare tax withheld 33. Federal amended tax forms 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Federal amended tax forms Not withholding the employee's share. Federal amended tax forms   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Federal amended tax forms The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Federal amended tax forms However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Federal amended tax forms Example. Federal amended tax forms In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Federal amended tax forms You expect to pay your employee $1,900 or more for the year. Federal amended tax forms You decide to pay your employee's share of social security and Medicare taxes from your own funds. Federal amended tax forms You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Federal amended tax forms For social security and Medicare tax purposes, your employee's wages each payday are $100. Federal amended tax forms For each wage payment, you will pay $15. Federal amended tax forms 30 when you pay the taxes. Federal amended tax forms This is $7. Federal amended tax forms 65 ($6. Federal amended tax forms 20 for social security tax + $1. Federal amended tax forms 45 for Medicare tax) to cover your employee's share plus $7. Federal amended tax forms 65 ($6. Federal amended tax forms 20 for social security tax + $1. Federal amended tax forms 45 for Medicare tax) for your share. Federal amended tax forms For income tax purposes, your employee's wages each payday are $107. Federal amended tax forms 65 ($100 + the $7. Federal amended tax forms 65 you will pay to cover your employee's share of social security and Medicare taxes). Federal amended tax forms Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Federal amended tax forms Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Federal amended tax forms Or, you may owe only the FUTA tax or only the state unemployment tax. Federal amended tax forms To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Federal amended tax forms For a list of state unemployment tax agencies, visit the U. Federal amended tax forms S. Federal amended tax forms Department of Labor's website at www. Federal amended tax forms workforcesecurity. Federal amended tax forms doleta. Federal amended tax forms gov/unemploy/agencies. Federal amended tax forms asp. Federal amended tax forms You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Federal amended tax forms The FUTA tax is 6. Federal amended tax forms 0% of your employee's FUTA wages. Federal amended tax forms However, you may be able to take a credit of up to 5. Federal amended tax forms 4% against the FUTA tax, resulting in a net tax rate of 0. Federal amended tax forms 6%. Federal amended tax forms Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Federal amended tax forms The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Federal amended tax forms (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Federal amended tax forms ) Note. Federal amended tax forms   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Federal amended tax forms The term “legal holiday” means any legal holiday in the District of Columbia. Federal amended tax forms Pay the tax as discussed under How Do You Make Tax Payments, later. Federal amended tax forms Also, see What Forms Must You File, later. Federal amended tax forms Note. Federal amended tax forms   The 5. Federal amended tax forms 4% credit is reduced for wages paid in a credit reduction state. Federal amended tax forms See the Instructions for Schedule H (Form 1040). Federal amended tax forms Do not withhold the FUTA tax from your employee's wages. Federal amended tax forms You must pay it from your own funds. Federal amended tax forms FUTA wages. Federal amended tax forms   Figure the FUTA tax on the FUTA wages you pay. Federal amended tax forms If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Federal amended tax forms (A calendar quarter is January through March, April through June, July through September, or October through December. Federal amended tax forms ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Federal amended tax forms For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Federal amended tax forms Wages not counted. Federal amended tax forms   Do not count wages you pay to any of the following individuals as FUTA wages. Federal amended tax forms Your spouse. Federal amended tax forms Your child who is under the age of 21. Federal amended tax forms Your parent. Federal amended tax forms Credit for 2013. Federal amended tax forms   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Federal amended tax forms Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Federal amended tax forms Worksheet A. Federal amended tax forms Worksheet for Credit for Late Contributions 1. Federal amended tax forms Enter the amount from Schedule H, line 22   2. Federal amended tax forms Enter the amount from Schedule H, line 19   3. Federal amended tax forms Subtract line 2 from line 1. Federal amended tax forms If zero or less, enter -0-   4. Federal amended tax forms Enter total contributions paid to the state(s) after the Form 1040 due date   5. Federal amended tax forms Enter the smaller of line 3 or line 4   6. Federal amended tax forms Multiply line 5 by . Federal amended tax forms 90 (90%)   7. Federal amended tax forms Add lines 2 and 6   8. Federal amended tax forms Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Federal amended tax forms You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Federal amended tax forms The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Federal amended tax forms If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Federal amended tax forms If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Federal amended tax forms Pay the tax as discussed under How Do You Make Tax Payments, later. Federal amended tax forms Also, see What Forms Must You File, later. Federal amended tax forms Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Federal amended tax forms Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Federal amended tax forms Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Federal amended tax forms Publication 15 (Circular E) contains detailed instructions. Federal amended tax forms Wages. Federal amended tax forms   Figure federal income tax withholding on both cash and noncash wages you pay. Federal amended tax forms Measure wages you pay in any form other than cash by the fair market value of the noncash item. Federal amended tax forms   Do not count as wages any of the following items. Federal amended tax forms Meals provided to your employee at your home for your convenience. Federal amended tax forms Lodging provided to your employee at your home for your convenience and as a condition of employment. Federal amended tax forms Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Federal amended tax forms A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Federal amended tax forms See Publication 15-B for special requirements for this exclusion. Federal amended tax forms Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Federal amended tax forms   See Publication 15 (Circular E) for more information on cash and noncash wages. Federal amended tax forms Paying tax without withholding. Federal amended tax forms   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Federal amended tax forms It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Federal amended tax forms What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Federal amended tax forms This credit reduces their tax or allows them to receive a payment from the IRS. Federal amended tax forms You also may have to give your employee a notice about the EIC. Federal amended tax forms Notice about the EIC. Federal amended tax forms   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Federal amended tax forms If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Federal amended tax forms   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Federal amended tax forms A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Federal amended tax forms Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Federal amended tax forms Your own written statement with the same wording as in Notice 797. Federal amended tax forms If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Federal amended tax forms If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Federal amended tax forms If Form W-2 is not required, you must notify the employee by February 7, 2015. Federal amended tax forms   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Federal amended tax forms Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Federal amended tax forms How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Federal amended tax forms Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Federal amended tax forms Add these household employment taxes to your income tax. Federal amended tax forms Pay the amount due by April 15, 2015. Federal amended tax forms For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Federal amended tax forms You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Federal amended tax forms You can pay the additional tax in any of the following ways. Federal amended tax forms Ask your employer to withhold more federal income tax from your wages in 2014. Federal amended tax forms Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Federal amended tax forms Make estimated tax payments for 2014 to the IRS. Federal amended tax forms Increase your payments if you already make estimated tax payments. Federal amended tax forms You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Federal amended tax forms (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Federal amended tax forms ) However, you will not be subject to the penalty if both of the following situations apply to you. Federal amended tax forms You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Federal amended tax forms Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Federal amended tax forms Asking for more federal income tax withholding. Federal amended tax forms   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Federal amended tax forms Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Federal amended tax forms   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Federal amended tax forms Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Federal amended tax forms   See Publication 505 to make sure you will have the right amount withheld. Federal amended tax forms It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Federal amended tax forms Paying estimated tax. Federal amended tax forms   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Federal amended tax forms You can use its payment vouchers to make your payments by check or money order. Federal amended tax forms You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Federal amended tax forms For details, see the form instructions and visit IRS. Federal amended tax forms gov. Federal amended tax forms    You can pay all the employment taxes at once or you can pay them in installments. Federal amended tax forms If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Federal amended tax forms Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Federal amended tax forms Payment option for business employers. Federal amended tax forms   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Federal amended tax forms You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Federal amended tax forms For information on depositing employment taxes, see Publication 15 (Circular E). Federal amended tax forms   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Federal amended tax forms See Business employment tax returns, later. Federal amended tax forms    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Federal amended tax forms You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Federal amended tax forms More information. Federal amended tax forms   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Federal amended tax forms What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Federal amended tax forms Social security and Medicare wages. Federal amended tax forms FUTA wages. Federal amended tax forms Wages from which you withhold federal income tax. Federal amended tax forms For information on ordering employment tax forms, see How To Get Tax Help, later. Federal amended tax forms Employer identification number (EIN). Federal amended tax forms   You must include your employer identification number (EIN) on the forms you file for your household employee. Federal amended tax forms An EIN is a nine-digit number issued by the IRS. Federal amended tax forms It is not the same as a social security number. Federal amended tax forms    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Federal amended tax forms If you already have an EIN, use that number. Federal amended tax forms   If you do not have an EIN, you may apply for one online. Federal amended tax forms Go to IRS. Federal amended tax forms gov and click on the Apply for an EIN Online link under Tools. Federal amended tax forms You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Federal amended tax forms Form W-2. Federal amended tax forms   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Federal amended tax forms Social security and Medicare wages of $1,900 or more. Federal amended tax forms Wages from which you withhold federal income tax. Federal amended tax forms You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Federal amended tax forms You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Federal amended tax forms Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Federal amended tax forms Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Federal amended tax forms socialsecurity. Federal amended tax forms gov/employer for guidelines on filing electronically. Federal amended tax forms Employee who leaves during the year. Federal amended tax forms   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Federal amended tax forms You do not need to wait until 2015. Federal amended tax forms If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Federal amended tax forms Schedule H. Federal amended tax forms   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Federal amended tax forms Social security and Medicare wages of $1,900 or more. Federal amended tax forms FUTA wages. Federal amended tax forms Wages from which you withhold federal income tax. Federal amended tax forms File Schedule H with your 2014 federal income tax return by April 15, 2015. Federal amended tax forms If you get an extension to file your return, the extension also will apply to your Schedule H. Federal amended tax forms Filing options when no return is required. Federal amended tax forms   If you are not required to file a 2014 tax return, you have the following two options. Federal amended tax forms You can file Schedule H by itself. Federal amended tax forms See the Schedule H instructions for details. Federal amended tax forms If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Federal amended tax forms See Business employment tax returns, next. Federal amended tax forms   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Federal amended tax forms Business employment tax returns. Federal amended tax forms   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Federal amended tax forms (See Payment option for business employers, earlier. Federal amended tax forms ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Federal amended tax forms Include the FUTA tax for the employee on your Form 940. Federal amended tax forms   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Federal amended tax forms   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Federal amended tax forms For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Federal amended tax forms Both of these publications also provide information about filing Form 940. Federal amended tax forms What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Federal amended tax forms You must also keep records to support the information you enter on the forms you file. Federal amended tax forms If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Federal amended tax forms Wage and tax records. Federal amended tax forms   On each payday, you should record the date and amounts of all the following items. Federal amended tax forms Your employee's cash and noncash wages. Federal amended tax forms Any employee social security tax you withhold or agree to pay for your employee. Federal amended tax forms Any employee Medicare tax you withhold or agree to pay for your employee. Federal amended tax forms Any federal income tax you withhold. Federal amended tax forms Any state employment taxes you withhold. Federal amended tax forms Employee's social security number. Federal amended tax forms   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Federal amended tax forms Social security and Medicare wages of $1,900 or more. Federal amended tax forms Wages from which you withhold federal income tax. Federal amended tax forms You must ask for your employee's social security number no later than the first day on which you pay the wages. Federal amended tax forms You may wish to ask for it when you hire your employee. Federal amended tax forms You should ask your employee to show you his or her social security card. Federal amended tax forms The employee may show the card if it is available. Federal amended tax forms You may, but are not required to, photocopy the card if the employee provides it. Federal amended tax forms   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Federal amended tax forms An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Federal amended tax forms    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Federal amended tax forms    You also can download Form SS-5 from the Social Security Administration website at  www. Federal amended tax forms socialsecurity. Federal amended tax forms gov/online/ss-5. Federal amended tax forms pdf. Federal amended tax forms How long to keep records. Federal amended tax forms   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Federal amended tax forms Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Federal amended tax forms To qualify, you must pay these expenses so you can work or look for work. Federal amended tax forms If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Federal amended tax forms For information about the credit, see Publication 503, Child and Dependent Care Expenses. Federal amended tax forms How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Federal amended tax forms Schedule H attached to another form. Federal amended tax forms    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Federal amended tax forms S. Federal amended tax forms Individual Income Tax Return, and attach a corrected Schedule H. Federal amended tax forms If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Federal amended tax forms If you discover an error on a Schedule H that you previously filed with Form 1041, U. Federal amended tax forms S. Federal amended tax forms Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Federal amended tax forms You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Federal amended tax forms Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Federal amended tax forms In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Federal amended tax forms Schedule H filed by itself. Federal amended tax forms   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Federal amended tax forms You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Federal amended tax forms Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Federal amended tax forms In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Federal amended tax forms If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Federal amended tax forms (See Overpayment of tax, later. Federal amended tax forms ) When to file. Federal amended tax forms   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Federal amended tax forms If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Federal amended tax forms If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Federal amended tax forms Underpayment of tax. Federal amended tax forms   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Federal amended tax forms Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Federal amended tax forms However, underreported FUTA taxes will be subject to interest. Federal amended tax forms Overpayment of tax. Federal amended tax forms    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Federal amended tax forms However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Federal amended tax forms Adjust the overpayment. Federal amended tax forms   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Federal amended tax forms If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Federal amended tax forms If you adjust your return, you will not receive interest on your overpayment. Federal amended tax forms If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Federal amended tax forms You may not adjust your return to correct overpayments of FUTA tax. Federal amended tax forms Claim for refund process. Federal amended tax forms   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Federal amended tax forms If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Federal amended tax forms You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Federal amended tax forms Required repayment or consent. Federal amended tax forms   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Federal amended tax forms You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Federal amended tax forms You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Federal amended tax forms Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Federal amended tax forms Filing required Forms W-2 or Forms W-2c. Federal amended tax forms   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Federal amended tax forms Additional Medicare Tax. Federal amended tax forms   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Federal amended tax forms An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Federal amended tax forms For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Federal amended tax forms   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Federal amended tax forms Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Federal amended tax forms Additional information. Federal amended tax forms   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Federal amended tax forms Also, visit IRS. Federal amended tax forms gov. Federal amended tax forms How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Federal amended tax forms Free help with your tax return. Federal amended tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. Federal amended tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Federal amended tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal amended tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal amended tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Federal amended tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Federal amended tax forms gov, download the IRS2Go app, or call 1-800-906-9887. Federal amended tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal amended tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal amended tax forms aarp. Federal amended tax forms org/money/taxaide or call 1-888-227-7669. Federal amended tax forms For more information on these programs, go to IRS. Federal amended tax forms gov and enter “VITA” in the search box. Federal amended tax forms Internet. Federal amended tax forms    IRS. Federal amended tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Federal amended tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Federal amended tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Federal amended tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. Federal amended tax forms gov or download the IRS2Go app and select the Refund Status option. Federal amended tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal amended tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Federal amended tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal amended tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal amended tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. Federal amended tax forms No need to wait on the phone or stand in line. Federal amended tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Federal amended tax forms When you reach the response screen, you can print the entire interview and the final response for your records. Federal amended tax forms New subject areas are added on a regular basis. Federal amended tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Federal amended tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Federal amended tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Federal amended tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Federal amended tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Federal amended tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Federal amended tax forms You can also ask the IRS to mail a return or an account transcript to you. Federal amended tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Federal amended tax forms gov or by calling 1-800-908-9946. Federal amended tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. Federal amended tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Federal amended tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Federal amended tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Federal amended tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. Federal amended tax forms gov and enter Where's My Amended Return? in the search box. Federal amended tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal amended tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Federal amended tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. Federal amended tax forms gov. Federal amended tax forms Select the Payment tab on the front page of IRS. Federal amended tax forms gov for more information. Federal amended tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Federal amended tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal amended tax forms gov. Federal amended tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Federal amended tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal amended tax forms gov. Federal amended tax forms Request an Electronic Filing PIN by going to IRS. Federal amended tax forms gov and entering Electronic Filing PIN in the search box. Federal amended tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. Federal amended tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Federal amended tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Federal amended tax forms An employee can answer questions about your tax account or help you set up a payment plan. Federal amended tax forms Before you visit, check the Office Locator on IRS. Federal amended tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Federal amended tax forms If you have a special need, such as a disability, you can request an appointment. Federal amended tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal amended tax forms Apply for an Employer Identification Number (EIN). Federal amended tax forms Go to IRS. Federal amended tax forms gov and enter Apply for an EIN in the search box. Federal amended tax forms Read the Internal Revenue Code, regulations, or other official guidance. Federal amended tax forms Read Internal Revenue Bulletins. Federal amended tax forms Sign up to receive local and national tax news and more by email. Federal amended tax forms Just click on “subscriptions” above the search box on IRS. Federal amended tax forms gov and choose from a variety of options. Federal amended tax forms Phone. Federal amended tax forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal amended tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Federal amended tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Federal amended tax forms gov, or download the IRS2Go app. Federal amended tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal amended tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal amended tax forms Most VITA and TCE sites offer free electronic filing. Federal amended tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal amended tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal amended tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Federal amended tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal amended tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal amended tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal amended tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Federal amended tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal amended tax forms Note, the above information is for our automated hotline. Federal amended tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Federal amended tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal amended tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal amended tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Federal amended tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Federal amended tax forms You should receive your order within 10 business days. Federal amended tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Federal amended tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Federal amended tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal amended tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal amended tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. Federal amended tax forms Walk-in. Federal amended tax forms   You can find a selection of forms, publications and services — in-person. Federal amended tax forms Products. Federal amended tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal amended tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Federal amended tax forms Services. Federal amended tax forms You can walk in to your local TAC for face-to-face tax help. Federal amended tax forms An employee can answer questions about your tax account or help you set up a payment plan. Federal amended tax forms Before visiting, use the Office Locator tool on IRS. Federal amended tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Federal amended tax forms Mail. Federal amended tax forms   You can send your order for forms, instructions, and publications to the address below. Federal amended tax forms You should receive a response within 10 business days after your request is received. Federal amended tax forms Internal Revenue Service 1201 N. Federal amended tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Federal amended tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal amended tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal amended tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Federal amended tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Federal amended tax forms You face (or your business is facing) an immediate threat of adverse action. Federal amended tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Federal amended tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Federal amended tax forms Here's why we can help: TAS is an independent organization within the IRS. Federal amended tax forms Our advocates know how to work with the IRS. Federal amended tax forms Our services are free and tailored to meet your needs. Federal amended tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Federal amended tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Federal amended tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal amended tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Federal amended tax forms Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Federal amended tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal amended tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal amended tax forms Sample W-2 Form This image is too large to be displayed in the current screen. Federal amended tax forms Please click the link to view the image. Federal amended tax forms Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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The Federal Amended Tax Forms

Federal amended tax forms Index A Accrued leave payment Disability retirement and, Accrued leave payment. Federal amended tax forms Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Federal amended tax forms F Form W-2 Dependent care benefits, Statement for employee. Federal amended tax forms Free tax services, Free help with your tax return. Federal amended tax forms H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Federal amended tax forms Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Federal amended tax forms VA disability benefits, VA disability benefits. Federal amended tax forms Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Federal amended tax forms Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Federal amended tax forms T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Federal amended tax forms W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications