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Federal Tax Table

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Federal Tax Table

Federal tax table Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Federal tax table Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Federal tax table Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Federal tax table Vea la Tabla V que aparece a continuación. Federal tax table Tabla V. Federal tax table Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Federal tax table SI busca más información sobre la deducción por. Federal tax table . Federal tax table . Federal tax table ENTONCES vea. Federal tax table . Federal tax table . Federal tax table Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Federal tax table Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Federal tax table Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Federal tax table Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Federal tax table Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Federal tax table Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Federal tax table Multa por retiro prematuro de ahorros el capítulo 7 . Federal tax table Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Federal tax table Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Federal tax table Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Federal tax table Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Federal tax table Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Federal tax table Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Federal tax table S. Federal tax table Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Federal tax table Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Federal tax table Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Federal tax table Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Federal tax table Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Federal tax table Table of Contents 17. Federal tax table   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Federal tax table   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Federal tax table Documento (instrumento) de divorcio o separación judicial. Federal tax table Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Federal tax table Impuestos y seguro. Federal tax table Otros pagos a terceros. Federal tax table Documentos Firmados Después de 1984Pagos a terceros. Federal tax table Excepción. Federal tax table Pagos sustitutivos. Federal tax table Específicamente designado como pensión para hijos menores. Federal tax table Contingencia relacionada con su hijo. Federal tax table Pago claramente asociado con una contingencia. Federal tax table Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Federal tax table   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The Federal Tax Table

Federal tax table 13. Federal tax table   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Federal tax table Wage limit. Federal tax table Federal Income Tax WithholdingNew Form W-4 for 2014. Federal tax table Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Federal tax table Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Federal tax table  The employee tax rate for social security is 6. Federal tax table 2%. Federal tax table Previously, the employee tax rate for social security was 4. Federal tax table 2%. Federal tax table The employer tax rate for social security remains unchanged at 6. Federal tax table 2%. Federal tax table The social security wage base limit is $113,700. Federal tax table The Medicare tax rate is 1. Federal tax table 45% each for the employee and employer, unchanged from 2012. Federal tax table There is no wage base limit for Medicare tax. Federal tax table Additional Medicare Tax. Federal tax table  In addition to withholding Medicare tax at 1. Federal tax table 45%, you must withhold a 0. Federal tax table 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax table 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 tax table Additional Medicare Tax is only imposed on the employee. Federal tax table There is no employer share of Additional Medicare Tax. Federal tax table All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Federal tax table For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Federal tax table For more information on Additional Medicare Tax, visit IRS. Federal tax table gov and enter “Additional Medicare Tax” in the search box. Federal tax table Leave-based donation programs to aid victims of Hurricane Sandy. Federal tax table  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Federal tax table The donated leave will not be included in the income or wages of the employee. Federal tax table The employer may deduct the cash payments as business expenses or charitable contributions. Federal tax table For more information, see Notice 2012-69, 2012-51 I. Federal tax table R. Federal tax table B. Federal tax table 712, available at www. Federal tax table irs. Federal tax table gov/irb/2012-51_IRB/ar09. Federal tax table html. Federal tax table Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Federal tax table  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Federal tax table Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Federal tax table Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Federal tax table For more information, visit IRS. Federal tax table gov and enter “work opportunity credit” in the search box. Federal tax table What's New for 2014 Social security and Medicare tax for 2014. Federal tax table  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Federal tax table The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Federal tax table There is no limit on the amount of wages subject to Medicare tax. Federal tax table Reminders Additional employment tax information for farmers. Federal tax table  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Federal tax table For the latest information about employment tax developments impacting farmers, go to www. Federal tax table irs. Federal tax table gov/pub51. Federal tax table Correcting a previously filed Form 943. Federal tax table  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Federal tax table Form 943-X is filed separately from Form 943. Federal tax table For more information on correcting Form 943, see the Instructions for Form 943-X. Federal tax table Federal tax deposits must be made by electronic funds transfer. Federal tax table  You must use electronic funds transfer to make all federal tax deposits. Federal tax table Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal tax table If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Federal tax table Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax table EFTPS is a free service provided by the Department of Treasury. Federal tax table Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax table For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal tax table To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax table eftps. Federal tax table gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax table Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Federal tax table Important Dates for 2014 You should take the action indicated by the dates listed. Federal tax table See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Federal tax table Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Federal tax table For these dates, see Publication 509, Tax Calendars (For use in 2014). Federal tax table Note. Federal tax table  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Federal tax table A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Federal tax table For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Federal tax table S. Federal tax table Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Federal tax table See Private delivery services in Publication 51 (Circular A). Federal tax table Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Federal tax table Statewide holidays no longer apply. Federal tax table For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Federal tax table Fiscal year taxpayers. Federal tax table  The due dates listed below apply whether you use a calendar or a fiscal year. Federal tax table By January 31. Federal tax table   File Form 943 with the IRS. Federal tax table If you deposited all Form 943 taxes when due, you have 10 additional days to file. Federal tax table Furnish each employee with a completed Form W-2, Wage and Tax Statement. Federal tax table Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Federal tax table File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Federal tax table If you deposited all the FUTA tax when due, you have 10 additional days to file. Federal tax table File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Federal tax table If you deposited all Form 945 taxes when due, you have 10 additional days to file. Federal tax table By February 15. Federal tax table  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Federal tax table On February 16. Federal tax table  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Federal tax table Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Federal tax table If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Federal tax table If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Federal tax table By February 28. Federal tax table   File paper Forms 1099 and 1096. Federal tax table File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Federal tax table S. Federal tax table Information Returns, with the IRS. Federal tax table For electronically filed returns, see By March 31 below. Federal tax table File paper Forms W-2 and W-3. Federal tax table File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Federal tax table For electronically filed returns, see By March 31 below. Federal tax table By March 31. Federal tax table   File electronic Forms W-2 and 1099. Federal tax table File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Federal tax table For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Federal tax table socialsecurity. Federal tax table gov/employer. Federal tax table For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Federal tax table By April 30, July 31, October 31, and January 31. Federal tax table   Deposit FUTA taxes. Federal tax table Deposit FUTA tax due if it is more than $500. Federal tax table Before December 1. Federal tax table  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Federal tax table Introduction You are generally required to withhold federal income tax from the wages of your employees. Federal tax table You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Federal tax table You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax table This chapter includes information about these taxes. Federal tax table You must also pay self-employment tax on your net earnings from farming. Federal tax table See chapter 12 for information on self-employment tax. Federal tax table Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Federal tax table Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Federal tax table Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Federal tax table Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Federal tax table Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Federal tax table Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Federal tax table Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Federal tax table Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Federal tax table For more information, see Publication 51 (Circular A). Federal tax table Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Federal tax table This is so even when you give the employee freedom of action. Federal tax table What matters is that you have the right to control the details of how the services are performed. Federal tax table You are responsible for withholding and paying employment taxes for your employees. Federal tax table You are also required to file employment tax returns. Federal tax table These requirements do not apply to amounts that you pay to independent contractors. Federal tax table See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Federal tax table If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Federal tax table Special rules apply to crew leaders. Federal tax table See Crew Leaders , later. Federal tax table Employer identification number (EIN). Federal tax table   If you have employees, you must have an EIN. Federal tax table If you do not have an EIN, you may apply for one online. Federal tax table Go to IRS. Federal tax table gov and click on the Apply for an EIN Online link under Tools. Federal tax table You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Federal tax table The hours of operation for both numbers are Monday–Friday form 7:00 a. Federal tax table m. Federal tax table –7:00 p. Federal tax table m. Federal tax table local time (Alaska and Hawaii follow Pacific time). Federal tax table You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Federal tax table Employee's social security number (SSN). Federal tax table   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Federal tax table Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Federal tax table It is also available from the SSA's website at www. Federal tax table socialsecurity. Federal tax table gov. Federal tax table   The employee must furnish evidence of age, identity, and U. Federal tax table S. Federal tax table citizenship or lawful immigration status permitting employment with the Form SS-5. Federal tax table An employee who is age 18 or older must appear in person with this evidence at an SSA office. Federal tax table Form I-9. Federal tax table    You must verify that each new employee is legally eligible to work in the United States. Federal tax table This includes completing the Form I-9, Employment Eligibility Verification. Federal tax table Form I-9 is available from the U. Federal tax table S. Federal tax table Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Federal tax table Form I-9 is also available from the USCIS website at www. Federal tax table uscis. Federal tax table gov. Federal tax table You can also contact the USCIS at 1-800-375-5283 for more information. Federal tax table New hire reporting. Federal tax table   You are required to report any new employee to a designated state new hire registry. Federal tax table Many states accept a copy of Form W-4 with employer information added. Federal tax table Visit the Office of Child Support Enforcement website at www. Federal tax table acf. Federal tax table hhs. Federal tax table gov/programs/cse/newhire for more information. Federal tax table Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Federal tax table However, certain exemptions may apply to wages paid to your child, spouse, or parent. Federal tax table Exemptions for your child. Federal tax table   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Federal tax table However, see Nonexempt services of a child or spouse , later. Federal tax table Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Federal tax table Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Federal tax table Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Federal tax table Exemptions for your spouse. Federal tax table   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Federal tax table   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Federal tax table Nonexempt services of a child or spouse. Federal tax table   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Federal tax table A corporation, even if it is controlled by you. Federal tax table A partnership, even if you are a partner. Federal tax table This does not apply to wages paid to your child if each partner is a parent of the child. Federal tax table An estate or trust, even if it is the estate of a deceased parent. Federal tax table In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Federal tax table Exemptions for your parent. Federal tax table   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Federal tax table Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Federal tax table You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Federal tax table You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Federal tax table   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Federal tax table Qualified joint venture. Federal tax table   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Federal tax table For more information about qualified joint ventures, see chapter 12. Federal tax table Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Federal tax table Social security and Medicare taxes. Federal tax table   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Federal tax table The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Federal tax table The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Federal tax table Federal income tax withholding. Federal tax table   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Federal tax table Federal unemployment (FUTA) tax. Federal tax table   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Federal tax table The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Federal tax table Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Federal tax table   The farmer is the employer of workers furnished by a crew leader in all other situations. Federal tax table In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Federal tax table For example, some farmers employ individuals to recruit farmworkers exclusively for them. Federal tax table Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Federal tax table The farmer is the employer in these cases. Federal tax table For information about common-law employees, see section 1 of Publication 15-A. Federal tax table For information about crew leaders, see the Department of Labor website at www. Federal tax table dol. Federal tax table gov/whd/regs/compliance/whdfs49. Federal tax table htm. Federal tax table Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Federal tax table You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Federal tax table The $150 test applies separately to each farmworker that you employ. Federal tax table If you employ a family of workers, each member is treated separately. Federal tax table Do not count wages paid by other employers. Federal tax table You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Federal tax table If the $2,500 test for the group is not met, the $150 test for an employee still applies. Federal tax table Exceptions. Federal tax table   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Federal tax table However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Federal tax table   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Federal tax table   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Federal tax table Religious exemption. Federal tax table   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Federal tax table This exemption is available only if both the employee and the employer are members of the group or division. Federal tax table   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Federal tax table Cash wages. Federal tax table   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Federal tax table Cash wages include checks, money orders, and any kind of money or cash. Federal tax table   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Federal tax table Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Federal tax table For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Federal tax table socialsecurity. Federal tax table gov. Federal tax table Noncash wages. Federal tax table    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Federal tax table Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Federal tax table However, they are subject to these taxes if the substance of the transaction is a cash payment. Federal tax table For information on lodging provided as a condition of employment, see Publication 15-B. Federal tax table   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Federal tax table Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Federal tax table Tax rates and social security wage limit. Federal tax table   For 2013, the employer and the employee will pay the following taxes. Federal tax table The employer and employee each pay 6. Federal tax table 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Federal tax table The employer and employee each pay 1. Federal tax table 45% of cash wages for Medicare tax (hospital insurance). Federal tax table The employee pays 0. Federal tax table 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Federal tax table Wage limit. Federal tax table   The limit on wages subject to the social security tax for 2013 is $113,700. Federal tax table There is no limit on wages subject to the Medicare tax. Federal tax table All covered wages are subject to the Medicare tax. Federal tax table Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Federal tax table Paying employee's share. Federal tax table   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Federal tax table It is additional income to the employee. Federal tax table You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Federal tax table Example. Federal tax table Jane operates a small family fruit farm. Federal tax table She employs day laborers in the picking season to enable her to timely get her crop to market. Federal tax table She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Federal tax table When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Federal tax table For 2013, Jane paid Mary $1,000 during the year. Federal tax table Susan enters $1,076. Federal tax table 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Federal tax table 50 social security and Medicare taxes paid for Mary). Federal tax table She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Federal tax table Additional Medicare Tax. Federal tax table   In addition to withholding Medicare tax at 1. Federal tax table 45%, you must withhold a 0. Federal tax table 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax table 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 tax table Additional Medicare Tax is only imposed on the employee. Federal tax table There is no employer share of Additional Medicare Tax. Federal tax table All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Federal tax table   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Federal tax table For more information on Additional Medicare Tax, visit IRS. Federal tax table gov and enter “Additional Medicare Tax” in the search box. Federal tax table Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Federal tax table Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Federal tax table The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Federal tax table Form W-4. Federal tax table   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Federal tax table In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Federal tax table An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Federal tax table   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Federal tax table   You should give each new employee a Form W-4 as soon as you hire the employee. Federal tax table For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Federal tax table Have the employee complete and return the form to you before the first payday. Federal tax table If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Federal tax table New Form W-4 for 2014. Federal tax table   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Federal tax table Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Federal tax table You cannot accept substitute Forms W-4 developed by employees. Federal tax table How to figure withholding. Federal tax table   You can use one of several methods to determine the amount to withhold. Federal tax table The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Federal tax table Publication 51 (Circular A) also contains additional information about federal income tax withholding. Federal tax table Nonemployee compensation. Federal tax table   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Federal tax table However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Federal tax table For more information, see the Instructions for Form 1099-MISC. Federal tax table Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Federal tax table However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Federal tax table You meet the notification requirement by giving each employee any of the following. Federal tax table Form W-2, which contains EIC notification on the back of Copy B. Federal tax table A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Federal tax table Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Federal tax table Your own written statement with the exact wording of Notice 797. Federal tax table For more information, see Publication 51 (Circular A). Federal tax table Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Federal tax table You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Federal tax table If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Federal tax table You must also pay the employer's share of social security and Medicare taxes. Federal tax table There is no employer share of Additional Medicare Tax. Federal tax table Form 943. Federal tax table   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Federal tax table Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Federal tax table Deposits. Federal tax table   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Federal tax table However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Federal tax table   For more information on deposit rules, see Publication 51 (Circular A). Federal tax table Electronic deposit requirement. Federal tax table   You must use electronic funds transfer to make all federal tax deposits. Federal tax table Generally, electronic funds transfers are made using EFTPS. Federal tax table If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Federal tax table Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax table EFTPS is a free service provided by the Department of Treasury. Federal tax table Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax table   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal tax table To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax table eftps. Federal tax table gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax table Additional information about EFTPS is also available in Publication 966. Federal tax table Form W-2. Federal tax table   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Federal tax table However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Federal tax table The date the employee requests the form. Federal tax table The date you make your final payment of wages to the employee. Federal tax table Compensation paid to H-2A visa holders. Federal tax table   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Federal tax table Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Federal tax table   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Federal tax table In this case, the worker must give the employer a completed Form W-4. Federal tax table Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Federal tax table   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Federal tax table For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Federal tax table Trust fund recovery penalty. Federal tax table   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Federal tax table A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Federal tax table A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Federal tax table   Willfully means voluntarily, consciously, and intentionally. Federal tax table Paying other expenses of the business instead of the taxes due is acting willfully. Federal tax table Consequences of treating an employee as an independent contractor. Federal tax table   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Federal tax table See Publication 15-A for more information. Federal tax table Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Federal tax table You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Federal tax table You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Federal tax table These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Federal tax table See Family Employees , earlier. Federal tax table Alien farmworkers. Federal tax table   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Federal tax table However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Federal tax table Commodity wages. Federal tax table   Payments in kind for farm labor are not cash wages. Federal tax table Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Federal tax table Tax rate and credit. Federal tax table   The gross FUTA tax rate is 6. Federal tax table 0% of the first $7,000 cash wages you pay to each employee during the year. Federal tax table However, you are given a credit of up to 5. Federal tax table 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Federal tax table If your state tax rate (experience rate) is less than 5. Federal tax table 4%, you may still be allowed the full 5. Federal tax table 4% credit. Federal tax table   If you do not pay the state tax, you cannot take the credit. Federal tax table If you are exempt from state unemployment tax for any reason, the full 6. Federal tax table 0% rate applies. Federal tax table See the Instructions for Form 940 for additional information. Federal tax table More information. Federal tax table   For more information on FUTA tax, see Publication 51 (Circular A). Federal tax table Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Federal tax table It must not be collected or deducted from the wages of your employees. Federal tax table Form 940. Federal tax table   Report FUTA tax on Form 940. Federal tax table The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Federal tax table Deposits. Federal tax table   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Federal tax table If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Federal tax table You can add it to the tax for the next quarter. Federal tax table If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Federal tax table If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Federal tax table Electronic deposit requirement. Federal tax table   You must use electronic funds transfer to make all federal tax deposits. Federal tax table Generally, electronic funds transfers are made using EFTPS. Federal tax table If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Federal tax table Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax table EFTPS is a free service provided by the Department of Treasury. Federal tax table Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax table   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal tax table To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax table eftps. Federal tax table gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax table Additional information about EFTPS is also available in Publication 966. 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