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File 1040x online 3. File 1040x online   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. File 1040x online In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. File 1040x online Figure the environmental tax on Form 6627. File 1040x online Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. File 1040x online For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. File 1040x online No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. File 1040x online Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. File 1040x online 18 and 21). File 1040x online The oil spill liability tax rate is $. File 1040x online 08 per barrel and generally applies to crude oil received at a U. File 1040x online S. File 1040x online refinery and to petroleum products entered into the United States for consumption, use, or warehousing. File 1040x online The tax also applies to certain uses and the exportation of domestic crude oil. File 1040x online Crude oil includes crude oil condensates and natural gasoline. File 1040x online Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. File 1040x online Crude oil. File 1040x online   Tax is imposed on crude oil when it is received at a United Sates refinery. File 1040x online The operator of the refinery is liable for the tax. File 1040x online   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. File 1040x online However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. File 1040x online The user or exporter is liable for the tax. File 1040x online Imported petroleum products. File 1040x online   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. File 1040x online The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. File 1040x online S. File 1040x online refinery. File 1040x online   Tax is imposed only once on any imported petroleum product. File 1040x online Thus, the operator of a U. File 1040x online S. File 1040x online refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. File 1040x online ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. File 1040x online Taxable event. File 1040x online   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. File 1040x online The manufacturer or importer is liable for the tax. File 1040x online Use of ODCs. File 1040x online   You use an ODC if you put it into service in a trade or business or for the production of income. File 1040x online Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. File 1040x online The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. File 1040x online   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. File 1040x online An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. File 1040x online Generally, tax is imposed when the mixture is created and not on its sale or use. File 1040x online However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. File 1040x online You can revoke this choice only with IRS consent. File 1040x online   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. File 1040x online Exceptions. File 1040x online   The following may be exempt from the tax on ODCs. File 1040x online Metered-dose inhalers. File 1040x online Recycled ODCs. File 1040x online Exported ODCs. File 1040x online ODCs used as feedstock. File 1040x online Metered-dose inhalers. File 1040x online   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. File 1040x online For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. File 1040x online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. File 1040x online 4682-2(d)(5). File 1040x online The certificate may be included as part of the sales documentation. File 1040x online Keep the certificate with your records. File 1040x online Recycled ODCs. File 1040x online   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). File 1040x online There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). File 1040x online   The Montreal Protocol is administered by the United Nations (U. File 1040x online N. File 1040x online ). File 1040x online To determine if a country has signed the Montreal Protocol, contact the U. File 1040x online N. File 1040x online The website is untreaty. File 1040x online un. File 1040x online org. File 1040x online Exported ODCs. File 1040x online   Generally, there is no tax on ODCs sold for export if certain requirements are met. File 1040x online For a sale to be nontaxable, you and the purchaser must be registered. File 1040x online See Form 637, Application for Registration (for Certain Excise Tax Activities). File 1040x online Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. File 1040x online Keep the certificate with your records. File 1040x online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. File 1040x online 4682-5(d)(3). File 1040x online The tax benefit of this exemption is limited. File 1040x online For more information, see Regulations section 52. File 1040x online 4682-5. File 1040x online ODCs used as feedstock. File 1040x online   There is no tax on ODCs sold for use or used as a feedstock. File 1040x online An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. File 1040x online The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. File 1040x online   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. File 1040x online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. File 1040x online 4682-2(d)(2). File 1040x online Keep the certificate with your records. File 1040x online Credits or refunds. File 1040x online   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). File 1040x online For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). File 1040x online Conditions to allowance for ODCs exported. File 1040x online   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. File 1040x online You must also have the evidence required by the EPA as proof that the ODCs were exported. File 1040x online Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. File 1040x online The Imported Products Table is listed in Regulations section 52. File 1040x online 4682-3(f)(6). File 1040x online The tax is based on the weight of the ODCs used in the manufacture of the product. File 1040x online Use the following methods to figure the ODC weight. File 1040x online The actual (exact) weight of each ODC used as a material in manufacturing the product. File 1040x online If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. File 1040x online However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. File 1040x online Taxable event. File 1040x online   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. File 1040x online The importer is liable for the tax. File 1040x online Use of imported products. File 1040x online   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. File 1040x online The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. File 1040x online Entry as use. File 1040x online   The importer may choose to treat the entry of a product into the United States as the use of the product. File 1040x online Tax is imposed on the date of entry instead of when the product is sold or used. File 1040x online The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. File 1040x online Make the choice by checking the box in Part II of Form 6627. File 1040x online The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. File 1040x online You can revoke this choice only with IRS consent. File 1040x online Sale of article incorporating imported product. File 1040x online   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. File 1040x online The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. File 1040x online The importer has not chosen to treat entry into the United States as use of the product. File 1040x online Imported products table. File 1040x online   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. File 1040x online   Each listing in the table identifies a product by name and includes only products that are described by that name. File 1040x online Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. File 1040x online In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. File 1040x online A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. File 1040x online   Part II of the table lists electronic items that are not included within any other list in the table. File 1040x online An imported product is included in this list only if the product meets one of the following tests. File 1040x online It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. File 1040x online It contains components described in (1), which account for more than 15% of the cost of the product. File 1040x online   These components do not include passive electrical devices, such as resistors and capacitors. File 1040x online Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. File 1040x online Rules for listing products. File 1040x online   Products are listed in the table according to the following rules. File 1040x online A product is listed in Part I of the table if it is a mixture containing ODCs. File 1040x online A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. File 1040x online A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. File 1040x online It is not an imported taxable product. File 1040x online It would otherwise be included within a list in Part II of the table. File 1040x online   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. File 1040x online ODC weight. File 1040x online   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. File 1040x online The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. File 1040x online Modifying the table. File 1040x online   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. File 1040x online They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. File 1040x online To request a modification, see Regulations section 52. File 1040x online 4682-3(g) for the mailing address and information that must be included in the request. File 1040x online Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. File 1040x online The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. File 1040x online These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. File 1040x online The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. File 1040x online You are liable for the floor stocks tax if you hold any of the following on January 1. File 1040x online At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. File 1040x online If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. File 1040x online You must pay this floor stocks tax by June 30 of each year. File 1040x online Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. File 1040x online For the tax rates, see the Form 6627 instructions. File 1040x online ODCs not subject to floor stocks tax. File 1040x online   The floor stocks tax is not imposed on any of the following ODCs. File 1040x online ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. File 1040x online ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. File 1040x online ODCs that have been reclaimed or recycled. File 1040x online ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. File 1040x online Prev  Up  Next   Home   More Online Publications
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Understanding your CP178 Notice

Your tax return filing requirements may have changed: You may no longer owe excise tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you no longer owe excise tax, file a final Quarterly Excise Tax Return (Form 720) by:

  • Writing "Not liable" at the top of next quarter’s Form 720, and
  • Checking the box that says, "Final return," located on Page 1 of the form in the upper left corner.
  • If you owe excise tax in the future, we’ll automatically send you Form 720 after we receive a return from you reporting tax.

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Answers to Common Questions

How do I know if my business remains liable for excise taxes?
Your business is liable for excise tax if it involves goods, services, or activities identified on Form 720.

If I no longer owe excise taxes where to I mail my final Form 720?
File a final Form 720 if you no longer owe excise taxes because you’re either going out of business or you will not owe excise taxes in future quarters. Check the final return box above Part I of Form 720 and mail to IRS, Cincinnati, OH 45999-0009.

I don’t handle excise taxes for my corporation. How can I request that the IRS send all future notices directly to our accountant?
Complete a Form 8822, Change of Address, and send it to the address shown on the form.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP178, Page 1

Page Last Reviewed or Updated: 28-Mar-2014

The File 1040x Online

File 1040x online Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. File 1040x online irs. File 1040x online gov/pub15a. File 1040x online What's New Social security and Medicare tax for 2014. File 1040x online  The social security tax rate is 6. File 1040x online 2% each for the employee and employer, unchanged from 2013. File 1040x online The social security wage base limit is $117,000. File 1040x online The Medicare tax rate is 1. File 1040x online 45% each for the employee and employer, unchanged from 2013. File 1040x online There is no wage base limit for Medicare tax. File 1040x online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File 1040x online Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File 1040x online Withholding allowance. File 1040x online  The 2014 amount for one withholding allowance on an annual basis is $3,950. File 1040x online Same-sex marriage. File 1040x online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File 1040x online For more information, see Revenue Ruling 2013-17, 2013-38 I. File 1040x online R. File 1040x online B. File 1040x online 201, available at www. File 1040x online irs. File 1040x online gov/irb/2013-38_IRB/ar07. File 1040x online html. File 1040x online Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File 1040x online Notice 2013-61, 2013-44 I. File 1040x online R. File 1040x online B. File 1040x online 432, is available at www. File 1040x online irs. File 1040x online gov/irb/2013-44_IRB/ar10. File 1040x online html. File 1040x online Reminders Additional Medicare Tax withholding. File 1040x online . File 1040x online  In addition to withholding Medicare tax at 1. File 1040x online 45%, you must withhold a 0. File 1040x online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File 1040x online 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. File 1040x online Additional Medicare Tax is only imposed on the employee. File 1040x online There is no employer share of Additional Medicare Tax. File 1040x online 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. File 1040x online 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. File 1040x online For more information on Additional Medicare Tax, visit IRS. File 1040x online gov and enter “Additional Medicare Tax” in the search box. File 1040x online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File 1040x online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File 1040x online 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. File 1040x online For more information, visit IRS. File 1040x online gov and enter “work opportunity tax credit” in the search box. File 1040x online COBRA premium assistance credit. File 1040x online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. File 1040x online For more information, see COBRA premium assistance credit in Publication 15 (Circular E). File 1040x online Federal tax deposits must be made by electronic funds transfer. File 1040x online  You must use electronic funds transfer to make all federal tax deposits. File 1040x online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 1040x online 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. File 1040x online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 1040x online EFTPS is a free service provided by the Department of Treasury. File 1040x online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 1040x online For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). File 1040x online To get more information about EFTPS or to enroll in EFTPS, visit www. File 1040x online eftps. File 1040x online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File 1040x online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File 1040x online You must receive written notice from the IRS to file Form 944. File 1040x online  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. File 1040x online S. File 1040x online Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. File 1040x online You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. File 1040x online For more information on requesting to file Form 944, visit IRS. File 1040x online gov and enter “file employment taxes annually” in the search box. File 1040x online Employers can request to file Forms 941 instead of Form 944. File 1040x online  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. File 1040x online You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. File 1040x online For more information on requesting to file Form 944, visit IRS. File 1040x online gov and enter “file employment taxes annually” in the search box. File 1040x online Aggregate Form 941 filers. File 1040x online  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. File 1040x online Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. File 1040x online To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. File 1040x online Aggregate Form 940 filers. File 1040x online  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File 1040x online Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. File 1040x online To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. File 1040x online Electronic filing and payment. File 1040x online  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. File 1040x online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. File 1040x online Spend less time and worry about taxes and more time running your business. File 1040x online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File 1040x online For e-file, visit www. File 1040x online irs. File 1040x online gov/efile for additional information. File 1040x online For EFTPS, visit www. File 1040x online eftps. File 1040x online gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). File 1040x online Electronic submission of Forms W-4, W-4P, W-4S and W-4V. File 1040x online  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. File 1040x online Form W-4, Employee's Withholding Allowance Certificate. File 1040x online Form W-4P, Withholding Certificate for Pension or Annuity Payments. File 1040x online Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. File 1040x online Form W-4V, Voluntary Withholding Request. File 1040x online For each form that you establish an electronic submission system for, you must meet each of the following five requirements. File 1040x online The electronic system must ensure that the information received by the payer is the information sent by the payee. File 1040x online The system must document all occasions of user access that result in a submission. File 1040x online In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. File 1040x online The electronic system must provide exactly the same information as the paper form. File 1040x online The electronic submission must be signed with an electronic signature by the payee whose name is on the form. File 1040x online The electronic signature must be the final entry in the submission. File 1040x online Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. File 1040x online The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. File 1040x online For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. File 1040x online The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. File 1040x online You must also meet all recordkeeping requirements that apply to the paper forms. File 1040x online For more information, see: Regulations sections 31. File 1040x online 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). File 1040x online You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. File 1040x online irs. File 1040x online gov/pub/irs-irbs/irb99-04. File 1040x online pdf. File 1040x online Additional employment tax information. File 1040x online  Visit the IRS website at www. File 1040x online irs. File 1040x online gov/businesses and click on the Employment Taxes link under Businesses Topics. File 1040x online Telephone help. File 1040x online  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. File 1040x online Help for people with disabilities. File 1040x online  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. File 1040x online You may also use this number for assistance with unresolved tax problems. File 1040x online Furnishing Form W-2 to employees electronically. File 1040x online  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. File 1040x online Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. File 1040x online You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. File 1040x online To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. File 1040x online The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. File 1040x online The employee must be informed of the scope and duration of the consent. File 1040x online The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. File 1040x online The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. File 1040x online The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. File 1040x online The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). File 1040x online The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. File 1040x online The employer must notify the employee of any changes to the employer's contact information. File 1040x online You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. File 1040x online For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. File 1040x online 6051-1(j). File 1040x online Photographs of missing children. File 1040x online  The IRS is a proud partner with the National Center for Missing and Exploited Children. File 1040x online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040x online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 1040x online Introduction This publication supplements Publication 15 (Circular E). File 1040x online It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). File 1040x online This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. File 1040x online Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. File 1040x online Ordering publications and forms. File 1040x online   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. File 1040x online Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. File 1040x online   We welcome your comments about this publication and your suggestions for future editions. File 1040x online    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. File 1040x online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040x online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040x online   You can also send us comments from www. File 1040x online irs. File 1040x online gov/formspubs. File 1040x online Click on More Information and then click on Comment on Tax Forms and Publications. File 1040x online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. File 1040x online Prev  Up  Next   Home   More Online Publications