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File 2011 State Taxes Free

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File 2011 State Taxes Free

File 2011 state taxes free Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. File 2011 state taxes free irs. File 2011 state taxes free gov/pub51. File 2011 state taxes free What's New Social security and Medicare tax for 2014. File 2011 state taxes free  The social security tax rate is 6. File 2011 state taxes free 2% each for the employee and employer, unchanged from 2013. File 2011 state taxes free The social security wage base limit is $117,000. File 2011 state taxes free The Medicare tax rate is 1. File 2011 state taxes free 45% each for the employee and employer, unchanged from 2013. File 2011 state taxes free There is no wage base limit for Medicare tax. File 2011 state taxes free 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 2011 state taxes free Withholding allowance. File 2011 state taxes free  The 2014 amount for one withholding allowance on an annual basis is $3,950. File 2011 state taxes free Change of responsible party. File 2011 state taxes free  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File 2011 state taxes free Form 8822-B must be filed within 60 days of the change. File 2011 state taxes free If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File 2011 state taxes free For a definition of "responsible party", see the Form 8822-B instructions. File 2011 state taxes free Same-sex marriage. File 2011 state taxes free  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 2011 state taxes free For more information, see Revenue Ruling 2013-17, 2013-38 I. File 2011 state taxes free R. File 2011 state taxes free B. File 2011 state taxes free 201, available at www. File 2011 state taxes free irs. File 2011 state taxes free gov/irb/2013-38_IRB/ar07. File 2011 state taxes free html. File 2011 state taxes free Notice 2013-61 provides special administrative procedures for employers to make claims for refund 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 2011 state taxes free Notice 2013-61, 2013-44 I. File 2011 state taxes free R. File 2011 state taxes free B. File 2011 state taxes free 432, is available at www. File 2011 state taxes free irs. File 2011 state taxes free gov/irb/2013-44_IRB/ar10. File 2011 state taxes free html. File 2011 state taxes free Reminders Additional Medicare Tax withholding. File 2011 state taxes free  In addition to withholding Medicare tax at 1. File 2011 state taxes free 45%, you must withhold a 0. File 2011 state taxes free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File 2011 state taxes free 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 2011 state taxes free Additional Medicare Tax is only imposed on the employee. File 2011 state taxes free There is no employer share of Additional Medicare Tax. File 2011 state taxes free 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 2011 state taxes free 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 2011 state taxes free For more information on Additional Medicare Tax, visit IRS. File 2011 state taxes free gov and enter “Additional Medicare Tax” in the search box. File 2011 state taxes free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File 2011 state taxes free  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 2011 state taxes free 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 2011 state taxes free For more information, visit IRS. File 2011 state taxes free gov and enter “work opportunity tax credit” in the search box. File 2011 state taxes free Outsourcing payroll duties. File 2011 state taxes free  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File 2011 state taxes free The employer remains responsible if the third party fails to perform any required action. File 2011 state taxes free If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File 2011 state taxes free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File 2011 state taxes free COBRA premium assistance credit. File 2011 state taxes free  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 2011 state taxes free For more information, see COBRA premium assistance credit under Introduction. File 2011 state taxes free Compensation paid to H-2A foreign agricultural workers. File 2011 state taxes free  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, Wage and Tax Statement. File 2011 state taxes free 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 withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. File 2011 state taxes free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File 2011 state taxes free An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. File 2011 state taxes free In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. File 2011 state taxes free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. File 2011 state taxes free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File 2011 state taxes free 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. File 2011 state taxes free Additional employment tax information. File 2011 state taxes free  Visit the IRS website at www. File 2011 state taxes free irs. File 2011 state taxes free gov/businesses and click on Employment Taxes under Businesses Topics. File 2011 state taxes free For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. File 2011 state taxes free m. File 2011 state taxes free –7:00 p. File 2011 state taxes free m. File 2011 state taxes free local time (Alaska and Hawaii follow Pacific time). File 2011 state taxes free Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. File 2011 state taxes free Disregarded entities and qualified subchapter S subsidiaries (QSubs). File 2011 state taxes free  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File 2011 state taxes free Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File 2011 state taxes free See Regulations sections 1. File 2011 state taxes free 1361-4(a)(7) and 301. File 2011 state taxes free 7701-2(c)(2)(iv). File 2011 state taxes free Differential wage payments. File 2011 state taxes free  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. File 2011 state taxes free For more information, see Publication 15 (Circular E). File 2011 state taxes free Federal tax deposits must be made by electronic funds transfer. File 2011 state taxes free  You must use electronic funds transfer to make all federal tax deposits. File 2011 state taxes free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 2011 state taxes free 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 2011 state taxes free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 2011 state taxes free EFTPS is a free service provided by the Department of Treasury. File 2011 state taxes free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 2011 state taxes free For more information on making federal tax deposits, see How To Deposit in section 7. File 2011 state taxes free To get more information about EFTPS or to enroll in EFTPS, visit www. File 2011 state taxes free eftps. File 2011 state taxes free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File 2011 state taxes free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File 2011 state taxes free Electronic filing and payment. File 2011 state taxes free  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. File 2011 state taxes free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. File 2011 state taxes free Spend less time and worry on taxes and more time running your business. File 2011 state taxes free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File 2011 state taxes free For e-file, visit the IRS website at www. File 2011 state taxes free irs. File 2011 state taxes free gov/efile for additional information. File 2011 state taxes free For EFTPS, visit www. File 2011 state taxes free eftps. File 2011 state taxes free gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. File 2011 state taxes free For electronic filing of Form W-2, visit www. File 2011 state taxes free socialsecurity. File 2011 state taxes free gov/employer. File 2011 state taxes free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File 2011 state taxes free If a valid EIN is not provided, the return or payment will not be processed. File 2011 state taxes free This may result in penalties and delays in processing your return or payment. File 2011 state taxes free Electronic funds withdrawal (EFW). File 2011 state taxes free  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. File 2011 state taxes free However, do not use EFW to make federal tax deposits. File 2011 state taxes free For more information on paying your taxes using EFW, visit the IRS website at www. File 2011 state taxes free irs. File 2011 state taxes free gov/e-pay. File 2011 state taxes free A fee may be charged to file electronically. File 2011 state taxes free Credit or debit card payments. File 2011 state taxes free   Employers can pay the balance due shown on Form 943 by credit or debit card. File 2011 state taxes free Do not use a credit or debit card to make federal tax deposits. File 2011 state taxes free For more information on paying your taxes with a credit or debit card, visit the IRS website at www. File 2011 state taxes free irs. File 2011 state taxes free gov/e-pay. File 2011 state taxes free When you hire a new employee. File 2011 state taxes free  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. File 2011 state taxes free Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. File 2011 state taxes free If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. File 2011 state taxes free If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. File 2011 state taxes free See section 1 for more information. File 2011 state taxes free Eligibility for employment. File 2011 state taxes free  You must verify that each new employee is legally eligible to work in the United States. File 2011 state taxes free This includes completing the U. File 2011 state taxes free S. File 2011 state taxes free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File 2011 state taxes free You can get the form from USCIS offices or by calling 1-800-870-3676. File 2011 state taxes free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File 2011 state taxes free uscis. File 2011 state taxes free gov for more information. File 2011 state taxes free New hire reporting. File 2011 state taxes free   You are required to report any new employee to a designated state new-hire registry. File 2011 state taxes free A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. File 2011 state taxes free Many states accept a copy of Form W-4 with employer information added. File 2011 state taxes free Visit the Office of Child Support Enforcement's website at www. File 2011 state taxes free acf. File 2011 state taxes free hhs. File 2011 state taxes free gov/programs/cse/newhire for more information. File 2011 state taxes free Dishonored payments. File 2011 state taxes free  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File 2011 state taxes free The penalty is $25 or 2% of the payment, whichever is more. File 2011 state taxes free However, the penalty on dishonored payments of $24. File 2011 state taxes free 99 or less is an amount equal to the payment. File 2011 state taxes free For example, a dishonored payment of $18 is charged a penalty of $18. File 2011 state taxes free Forms in Spanish. File 2011 state taxes free  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. File 2011 state taxes free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File 2011 state taxes free For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. File 2011 state taxes free References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). File 2011 state taxes free Information returns. File 2011 state taxes free  You may be required to file information returns to report certain types of payments made during the year. File 2011 state taxes free For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. File 2011 state taxes free For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). File 2011 state taxes free Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. File 2011 state taxes free See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. File 2011 state taxes free If you file 250 or more Forms W-2, you must file them electronically. File 2011 state taxes free SSA will not accept Forms W-2 and W-3 filed on any magnetic media. File 2011 state taxes free Information reporting customer service site. File 2011 state taxes free  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. File 2011 state taxes free If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). File 2011 state taxes free The call site can also be reached by email at mccirp@irs. File 2011 state taxes free gov. File 2011 state taxes free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File 2011 state taxes free Web-based application for an employer identification number (EIN). File 2011 state taxes free  You can apply for an employer identification number (EIN) online by visiting IRS. File 2011 state taxes free gov and clicking on the Apply for an EIN Online link under Tools. File 2011 state taxes free When a crew leader furnishes workers to you. File 2011 state taxes free  Record the crew leader's name, address, and EIN. File 2011 state taxes free See sections 2 and 10. File 2011 state taxes free Change of address. File 2011 state taxes free  Use Form 8822-B to notify the IRS of an address change. File 2011 state taxes free Do not mail form 8822-B with your employment tax return. File 2011 state taxes free Ordering forms and publications. File 2011 state taxes free  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. File 2011 state taxes free irs. File 2011 state taxes free gov/businesses. File 2011 state taxes free Click on the Online Ordering for Information Returns and Employer Returns. File 2011 state taxes free You can also visit www. File 2011 state taxes free irs. File 2011 state taxes free gov/formspubs to download other forms and publications. File 2011 state taxes free Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. File 2011 state taxes free Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. File 2011 state taxes free socialsecurity. File 2011 state taxes free gov/employer, to register for Business Services Online. File 2011 state taxes free You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. File 2011 state taxes free Form W-3 will be created for you based on your Forms W-2. File 2011 state taxes free Tax Questions. File 2011 state taxes free   If you have a tax question, check the information available on IRS. File 2011 state taxes free gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. File 2011 state taxes free m. File 2011 state taxes free –7:00 p. File 2011 state taxes free m. File 2011 state taxes free local time (Alaska and Hawaii follow Pacific time). File 2011 state taxes free We cannot answer tax questions sent to the address provided later for comments and suggestions. File 2011 state taxes free Recordkeeping. File 2011 state taxes free  Keep all records of employment taxes for at least 4 years. File 2011 state taxes free These should be available for IRS review. File 2011 state taxes free Your records should include the following information. File 2011 state taxes free Your employer identification number (EIN). File 2011 state taxes free Amounts and dates of all wage, annuity, and pension payments. File 2011 state taxes free Names, addresses, social security numbers, and occupations of employees and recipients. File 2011 state taxes free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File 2011 state taxes free Dates of employment for each employee. File 2011 state taxes free Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. File 2011 state taxes free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). File 2011 state taxes free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File 2011 state taxes free Copies of returns filed and confirmation numbers. File 2011 state taxes free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File 2011 state taxes free If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. File 2011 state taxes free If the crew leader has no permanent mailing address, record his or her present address. File 2011 state taxes free Private delivery services. File 2011 state taxes free  You can use certain private delivery services designated by the IRS to send tax returns and payments. File 2011 state taxes free The list includes only the following. File 2011 state taxes free DHL Express (DHL): DHL Same Day Service. File 2011 state taxes free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File 2011 state taxes free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 2011 state taxes free M. File 2011 state taxes free , UPS Worldwide Express Plus, and UPS Worldwide Express. File 2011 state taxes free For the IRS mailing address to use if you are using a private delivery service, go to IRS. File 2011 state taxes free gov and enter "private delivery service" in the search box. File 2011 state taxes free Your private delivery service can tell you how to get written proof of the mailing date. File 2011 state taxes free Private delivery services cannot deliver items to P. File 2011 state taxes free O. File 2011 state taxes free boxes. File 2011 state taxes free You must use the U. File 2011 state taxes free S. File 2011 state taxes free Postal Service to mail any item to an IRS P. File 2011 state taxes free O. File 2011 state taxes free box address. File 2011 state taxes free Photographs of missing children. File 2011 state taxes free  The IRS is a proud partner with the National Center for Missing and Exploited Children. File 2011 state taxes free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2011 state taxes free 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 2011 state taxes free Calendar The following are important dates and responsibilities. File 2011 state taxes free See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. File 2011 state taxes free Also see Publication 509, Tax Calendars. File 2011 state taxes free   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. File 2011 state taxes free A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File 2011 state taxes free However, a statewide legal holiday does not delay the due date of federal tax deposits. File 2011 state taxes free See Deposits on Business Days Only in section 7. File 2011 state taxes free For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File 2011 state taxes free S. File 2011 state taxes free Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File 2011 state taxes free See Private delivery services under Reminders. File 2011 state taxes free By January 31 . File 2011 state taxes free   File Form 943. File 2011 state taxes free See section 8 for more information on Form 943. File 2011 state taxes free If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File 2011 state taxes free Furnish each employee with a completed Form W-2. File 2011 state taxes free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). File 2011 state taxes free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File 2011 state taxes free See section 10 for more information on FUTA. File 2011 state taxes free If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. File 2011 state taxes free File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. File 2011 state taxes free If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. File 2011 state taxes free By February 15. File 2011 state taxes free  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. File 2011 state taxes free On February 16. File 2011 state taxes free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. File 2011 state taxes free 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. File 2011 state taxes free If the employee does not give you a new Form W-4, withhold tax 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. File 2011 state taxes free See section 5 for more information. File 2011 state taxes free 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. File 2011 state taxes free By February 28. File 2011 state taxes free   File paper Forms 1099 and 1096. File 2011 state taxes free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. File 2011 state taxes free S. File 2011 state taxes free Information Returns, with the IRS. File 2011 state taxes free For electronically filed returns, see By March 31 below. File 2011 state taxes free File paper Forms W-2 and W-3. File 2011 state taxes free File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. File 2011 state taxes free For electronically filed returns, see By March 31 next. File 2011 state taxes free By March 31. File 2011 state taxes free   File electronic Forms W-2 and 1099. File 2011 state taxes free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. File 2011 state taxes free 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. File 2011 state taxes free socialsecurity. File 2011 state taxes free gov/employer. File 2011 state taxes free For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. File 2011 state taxes free By April 30, July 31, October 31, and January 31. File 2011 state taxes free   Deposit FUTA taxes. File 2011 state taxes free Deposit FUTA tax if the undeposited amount is over $500. File 2011 state taxes free Before December 1. File 2011 state taxes free  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. File 2011 state taxes free Introduction This publication is for employers of agricultural workers (farmworkers). File 2011 state taxes free It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). File 2011 state taxes free Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. File 2011 state taxes free If you have nonfarm employees, see Publication 15 (Circular E). File 2011 state taxes free If you have employees in the U. File 2011 state taxes free S. File 2011 state taxes free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). File 2011 state taxes free Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. File 2011 state taxes free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. File 2011 state taxes free Comments and suggestions. File 2011 state taxes free   We welcome your comments about this publication and your suggestions for future editions. File 2011 state taxes free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. File 2011 state taxes free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2011 state taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2011 state taxes free   You can also send us comments from www. File 2011 state taxes free irs. File 2011 state taxes free gov/formspubs. File 2011 state taxes free Click on More Information and then click on Comment on Tax Forms and Publications. File 2011 state taxes free   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. File 2011 state taxes free COBRA premium assistance credit. File 2011 state taxes free   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. File 2011 state taxes free COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. File 2011 state taxes free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File 2011 state taxes free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File 2011 state taxes free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File 2011 state taxes free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File 2011 state taxes free   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. File 2011 state taxes free For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. File 2011 state taxes free   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. File 2011 state taxes free The assistance for the coverage can last up to 15 months. File 2011 state taxes free   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. File 2011 state taxes free For more information, see Notice 2009-27, 2009-16 I. File 2011 state taxes free R. File 2011 state taxes free B. File 2011 state taxes free 838, available at www. File 2011 state taxes free irs. File 2011 state taxes free gov/irb/2009-16_irb/ar09. File 2011 state taxes free html. File 2011 state taxes free   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. File 2011 state taxes free   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. File 2011 state taxes free The reimbursement is made through a credit against the employer's employment tax liabilities. File 2011 state taxes free For information on how to claim the credit, see the Instructions for Form 943. File 2011 state taxes free The credit is treated as a deposit made on the first day of the return period. File 2011 state taxes free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File 2011 state taxes free In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. File 2011 state taxes free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. File 2011 state taxes free Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. File 2011 state taxes free In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. File 2011 state taxes free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. File 2011 state taxes free Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. File 2011 state taxes free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File 2011 state taxes free A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. File 2011 state taxes free   For more information, visit IRS. File 2011 state taxes free gov and enter “COBRA” in the search box. File 2011 state taxes free 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 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Mine Safety and Health Administration

The Mine Safety and Health Administration works to prevent mining related deaths, injuries, and illnesses through mine regulations, inspections, and training programs.

Contact the Agency or Department

Website: Mine Safety and Health Administration

Address: 1100 Wilson Boulevard
21st Floor

Arlington, VA 22209-3939

Phone Number: (202) 693-9400

Toll-free: (800) 746-1553 (Hazardous Condition Complaints)

The File 2011 State Taxes Free

File 2011 state taxes free Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. File 2011 state taxes free  This publication, as well as Publication 946,How To Depreciate Property, has been changed. File 2011 state taxes free Publication 534 has been shortened. File 2011 state taxes free It no longer contains general information on MACRS and the section 179 deduction. File 2011 state taxes free It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. File 2011 state taxes free We expanded Publication 946 by adding material taken from Publication 534. File 2011 state taxes free We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. File 2011 state taxes free We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. File 2011 state taxes free We also added the Table of Class Lives and Recovery Periods from Publication 534. File 2011 state taxes free We made these changes to eliminate most of the duplication that existed in the two publications. File 2011 state taxes free This will save money and make it easier for you to decide which publication you need. File 2011 state taxes free Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. File 2011 state taxes free Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. File 2011 state taxes free You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. File 2011 state taxes free You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. File 2011 state taxes free The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. File 2011 state taxes free Depreciation defined. File 2011 state taxes free   Depreciation is a loss in the value of property over the time the property is being used. File 2011 state taxes free Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. File 2011 state taxes free You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. File 2011 state taxes free Black's Law Dictionary Amortization. File 2011 state taxes free   Amortization is similar to depreciation. File 2011 state taxes free Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. File 2011 state taxes free Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. File 2011 state taxes free You can find information on amortization inchapter 12 of Publication 535, Business Expenses. File 2011 state taxes free Alternative minimum tax. File 2011 state taxes free   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. File 2011 state taxes free Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. File 2011 state taxes free For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. File 2011 state taxes free Ordering publications and forms. File 2011 state taxes free   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). File 2011 state taxes free You can also write to the IRS Forms Distribution Center nearest you. File 2011 state taxes free Check your income tax package for the address. File 2011 state taxes free   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. File 2011 state taxes free See How To Get Forms and Publications in your income tax package for details. File 2011 state taxes free Telephone help. File 2011 state taxes free   You can call the IRS with your tax question Monday through Friday during regular business hours. File 2011 state taxes free Check your telephone book for the local number or you can call1-800-829-1040. File 2011 state taxes free Telephone help for hearing-impaired persons. File 2011 state taxes free   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. File 2011 state taxes free See your tax package for the hours of operation. File 2011 state taxes free How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. File 2011 state taxes free It is divided into three chapters and contains an appendix. File 2011 state taxes free Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). File 2011 state taxes free Chapter 2 explains the rules for depreciating property first used before 1981. File 2011 state taxes free Chapter 3 explains the rules for listed property. File 2011 state taxes free Also this chapter defines listed property. File 2011 state taxes free The appendix contains the ACRS Percentage Tables. File 2011 state taxes free Prev  Up  Next   Home   More Online Publications