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File amended tax return free Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. File amended tax return free irs. File amended tax return free gov/pub15. File amended tax return free What's New Social security and Medicare tax for 2014. File amended tax return free  The social security tax rate is 6. File amended tax return free 2% each for the employee and employer, unchanged from 2013. File amended tax return free The social security wage base limit is $117,000. File amended tax return free The Medicare tax rate is 1. File amended tax return free 45% each for the employee and employer, unchanged from 2013. File amended tax return free There is no wage base limit for Medicare tax. File amended tax return 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 amended tax return free 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 amended tax return free 2014 withholdng tables. File amended tax return free  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. File amended tax return free Withholding allowance. File amended tax return free  The 2014 amount for one withholding allowance on an annual basis is $3,950. File amended tax return free Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). File amended tax return free  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. File amended tax return free A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. File amended tax return free For more information see Notice 2013-77, 2013-50 I. File amended tax return free R. File amended tax return free B. File amended tax return free 632, available at www. File amended tax return free irs. File amended tax return free gov/irb/2013-50_IRB/ar10. File amended tax return free html. File amended tax return free Change of responsible party. File amended tax return 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 amended tax return free Form 8822-B must be filed within 60 days of the change. File amended tax return 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 amended tax return free For a definition of “responsible party,” see the Form 8822-B instructions. File amended tax return free Same-sex marriage. File amended tax return 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 amended tax return free For more information, see Revenue Ruling 2013-17, 2013-38 I. File amended tax return free R. File amended tax return free B. File amended tax return free 201, available at www. File amended tax return free irs. File amended tax return free gov/irb/2013-38_IRB/ar07. File amended tax return free html. File amended tax return free 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 amended tax return free Notice 2013-61, 2013-44 I. File amended tax return free R. File amended tax return free B. File amended tax return free 432, is available at www. File amended tax return free irs. File amended tax return free gov/irb/2013-44_IRB/ar10. File amended tax return free html. File amended tax return free Reminders Additional Medicare Tax withholding. File amended tax return free  In addition to withholding Medicare tax at 1. File amended tax return free 45%, you must withhold a 0. File amended tax return free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File amended tax return 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 amended tax return free Additional Medicare Tax is only imposed on the employee. File amended tax return free There is no employer share of Additional Medicare Tax. File amended tax return 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 amended tax return 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. File amended tax return free For more information on Additional Medicare Tax, visit IRS. File amended tax return free gov and enter “Additional Medicare Tax” in the search box. File amended tax return free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File amended tax return free  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. File amended tax return 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 amended tax return free For more information, visit IRS. File amended tax return free gov and enter “work opportunity tax credit” in the search box. File amended tax return free Outsourcing payroll duties. File amended tax return 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 amended tax return free The employer remains responsible if the third party fails to perform any required action. File amended tax return 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 amended tax return free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File amended tax return free COBRA premium assistance credit. File amended tax return 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 amended tax return free See COBRA premium assistance credit under Introduction. File amended tax return free Federal tax deposits must be made by electronic funds transfer. File amended tax return free  You must use electronic funds transfer to make all federal tax deposits. File amended tax return free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File amended tax return 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 amended tax return free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File amended tax return free EFTPS is a free service provided by the Department of Treasury. File amended tax return free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File amended tax return free For more information on making federal tax deposits, see How To Deposit in section 11. File amended tax return free To get more information about EFTPS or to enroll in EFTPS, visit www. File amended tax return free eftps. File amended tax return free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File amended tax return free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File amended tax return free You must receive written notice from the IRS to file Form 944. File amended tax return free  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 amended tax return free S. File amended tax return free 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 amended tax return free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. File amended tax return free For more information on requesting to file Form 944, visit IRS. File amended tax return free gov and enter “file employment taxes annually” in the search box. File amended tax return free Employers can request to file Forms 941 instead of Form 944. File amended tax return free  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 amended tax return free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. File amended tax return free For more information on requesting to file Form 944, visit IRS. File amended tax return free gov and enter “file employment taxes annually” in the search box. File amended tax return free Aggregate Form 941 filers. File amended tax return free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. File amended tax return free Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. File amended tax return free To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. File amended tax return free Aggregate Form 940 filers. File amended tax return free  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 amended tax return free Aggregate Forms 940 can 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 amended tax return free To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. File amended tax return free Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. File amended tax return free 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 amended tax return free Spend less time and worry about taxes and more time running your business. File amended tax return free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File amended tax return free For e-file, visit www. File amended tax return free irs. File amended tax return free gov/efile for additional information. File amended tax return free For EFTPS, visit www. File amended tax return free eftps. File amended tax return free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). File amended tax return free For electronic filing of Forms W-2, Wage and Tax Statement, visit www. File amended tax return free socialsecurity. File amended tax return free gov/employer. File amended tax return free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File amended tax return free If a valid EIN is not provided, the return or payment will not be processed. File amended tax return free This may result in penalties and delays in processing your return or payment. File amended tax return free Electronic funds withdrawal (EFW). File amended tax return free  If you file Form 940, Form 941, Form 944, or Form 945 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 amended tax return free However, do not use EFW to make federal tax deposits. File amended tax return free For more information on paying your taxes using EFW, visit the IRS website at www. File amended tax return free irs. File amended tax return free gov/e-pay. File amended tax return free A fee may be charged to file electronically. File amended tax return free Credit or debit card payments. File amended tax return free  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File amended tax return free irs. File amended tax return free gov/e-pay. File amended tax return free However, do not use credit or debit cards to make federal tax deposits. File amended tax return free Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. File amended tax return free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File amended tax return 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 amended tax return free Hiring New Employees Eligibility for employment. File amended tax return free  You must verify that each new employee is legally eligible to work in the United States. File amended tax return free This includes completing the U. File amended tax return free S. File amended tax return free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File amended tax return free You can get the form from USCIS offices or by calling 1-800-870-3676. File amended tax return free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File amended tax return free uscis. File amended tax return free gov for more information. File amended tax return free New hire reporting. File amended tax return free  You are required to report any new employee to a designated state new hire registry. File amended tax return 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 amended tax return free Many states accept a copy of Form W-4 with employer information added. File amended tax return free Visit the Office of Child Support Enforcement website at www. File amended tax return free acf. File amended tax return free hhs. File amended tax return free gov/programs/cse/newhire for more information. File amended tax return free W-4 request. File amended tax return free  Ask each new employee to complete the 2014 Form W-4. File amended tax return free See section 9. File amended tax return free Name and social security number. File amended tax return free  Record each new employee's name and number from his or her social security card. File amended tax return free Any employee without a social security card should apply for one. File amended tax return free See section 4. File amended tax return free Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. File amended tax return free  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. File amended tax return free Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. File amended tax return free Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. File amended tax return free See section 13 for more information. File amended tax return free Income tax withholding. File amended tax return free  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. File amended tax return free If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. File amended tax return free Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. File amended tax return free Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. File amended tax return free See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. File amended tax return free Publication 15-A includes information about withholding on pensions and annuities. File amended tax return free Zero wage return. File amended tax return free  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. File amended tax return free The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. File amended tax return free irs. File amended tax return free gov/efile. File amended tax return free Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. File amended tax return free Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. File amended tax return free Each item in this list has a page reference to a more detailed discussion in this publication. File amended tax return free   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. File amended tax return 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 amended tax return 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 you file (for example, Instructions for Form 1099-MISC). File amended tax return free Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. File amended tax return free See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. File amended tax return free If you file 250 or more Forms 1099, you must file them electronically. File amended tax return free If you file 250 or more Forms W-2, you must file them electronically. File amended tax return free SSA will not accept Forms W-2 and W-3 filed on magnetic media. File amended tax return free Information reporting customer service site. File amended tax return 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 amended tax return free If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). File amended tax return free The center can also be reached by email at mccirp@irs. File amended tax return free gov. File amended tax return free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File amended tax return free Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. File amended tax return free Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. File amended tax return free Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. File amended tax return free Military retirement. File amended tax return free Gambling winnings. File amended tax return free Indian gaming profits. File amended tax return free Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. File amended tax return free Payments subject to backup withholding. File amended tax return free For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. File amended tax return free All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. File amended tax return free Distributions from nonqualified pension plans and deferred compensation plans. File amended tax return free  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. File amended tax return free However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File amended tax return free ; income tax withheld must be reported on Form 945. File amended tax return free Backup withholding. File amended tax return free  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). File amended tax return free This withholding is referred to as “backup withholding. File amended tax return free ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. File amended tax return free In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. File amended tax return free Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. File amended tax return free You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. File amended tax return free You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. File amended tax return free The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. File amended tax return free For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). File amended tax return free Recordkeeping Keep all records of employment taxes for at least 4 years. File amended tax return free These should be available for IRS review. File amended tax return free Your records should include the following information. File amended tax return free Your EIN. File amended tax return free Amounts and dates of all wage, annuity, and pension payments. File amended tax return free Amounts of tips reported to you by your employees. File amended tax return free Records of allocated tips. File amended tax return free The fair market value of in-kind wages paid. File amended tax return free Names, addresses, social security numbers, and occupations of employees and recipients. File amended tax return free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File amended tax return free Dates of employment for each employee. File amended tax return 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 payors made to them. File amended tax return free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). File amended tax return free Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). File amended tax return free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File amended tax return free Copies of returns filed and confirmation numbers. File amended tax return free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File amended tax return free Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. File amended tax return free Do not mail Form 8822-B with your employment tax return. File amended tax return free Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. File amended tax return free The list includes only the following: DHL Express (DHL): DHL Same Day Service. File amended tax return free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File amended tax return free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File amended tax return free M. File amended tax return free , UPS Worldwide Express Plus, and UPS Worldwide Express. File amended tax return free For the IRS mailing address to use if you are using a private delivery service, go to IRS. File amended tax return free gov and enter “private delivery service” in the search box. File amended tax return free Your private delivery service can tell you how to get written proof of the mailing date. File amended tax return free   Private delivery services cannot deliver items to P. File amended tax return free O. File amended tax return free boxes. File amended tax return free You must use the U. File amended tax return free S. File amended tax return free Postal Service to mail any item to an IRS P. File amended tax return free O. File amended tax return free box address. File amended tax return free Telephone Help Tax questions. File amended tax return free   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. File amended tax return free Help for people with disabilities. File amended tax return free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. File amended tax return free You may also use this number for assistance with unresolved tax problems. File amended tax return free Recorded tax information (TeleTax). File amended tax return free  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. File amended tax return free You can listen to up to three topics on each call you make. File amended tax return free Touch-Tone service is available 24 hours a day, 7 days a week. File amended tax return free TeleTax topics are also available on the IRS website at www. File amended tax return free irs. File amended tax return free gov/taxtopics. File amended tax return free Most tax topics listed below are also available in Spanish. File amended tax return free For a complete list of TeleTax topics in Spanish, visit the IRS website at www. File amended tax return free irs. File amended tax return free gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. File amended tax return free A list of employment tax topics is provided next. File amended tax return free Select, by number, the topic you want to hear and call 1-800-829-4477. File amended tax return free For the directory of all topics, select Topic 123. File amended tax return free Teletax Topics Topic No. File amended tax return free Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. File amended tax return free Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. File amended tax return free  Visit the IRS website at www. File amended tax return free irs. File amended tax return free gov/businesses and click on the Employment Taxes link under Businesses Topics. File amended tax return free Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. File amended tax return free irs. File amended tax return free gov/businesses. File amended tax return free To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. File amended tax return free You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). File amended tax return 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 amended tax return free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. File amended tax return free socialsecurity. File amended tax return free gov/employer to register for Business Services Online. File amended tax return free You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. File amended tax return free In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. File amended tax return free Form W-3 will be created for you based on your Forms W-2. File amended tax return free Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. File amended tax return free There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. File amended tax return free See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. File amended tax return free Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File amended tax return free The penalty is $25 or 2% of the payment, whichever is more. File amended tax return free However, the penalty on dishonored payments of $24. File amended tax return free 99 or less is an amount equal to the payment. File amended tax return free For example, a dishonored payment of $18 is charged a penalty of $18. File amended tax return free Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. File amended tax return free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File amended tax return 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 amended tax return free Calendar The following is a list of important dates. File amended tax return free Also see Publication 509, Tax Calendars. File amended tax return free   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. File amended tax return 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 amended tax return free However, a statewide legal holiday does not delay the due date of federal tax deposits. File amended tax return free See Deposits on Business Days Only in section 11. File amended tax return 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 amended tax return free S. File amended tax return free Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. File amended tax return free See Private Delivery Services under Reminders for more information. File amended tax return free Introduction This publication explains your tax responsibilities as an employer. File amended tax return free It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. File amended tax return free It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. File amended tax return free This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. File amended tax return free References to “income tax” in this guide apply only to “federal” income tax. File amended tax return free Contact your state or local tax department to determine if their rules are different. File amended tax return free Additional employment tax information is available in Publication 15-A. File amended tax return free Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. File amended tax return 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 amended tax return free Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. File amended tax return free Income tax. File amended tax return free Social security tax. File amended tax return free Medicare tax. File amended tax return free FUTA tax. File amended tax return free There are exceptions to these requirements. File amended tax return free See section 15 for guidance. File amended tax return free Railroad retirement taxes are explained in the Instructions for Form CT-1. File amended tax return free Comments and suggestions. File amended tax return free   We welcome your comments about this publication and your suggestions for future editions. File amended tax return free   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. File amended tax return free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File amended tax return free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File amended tax return free   You can also send us comments from www. File amended tax return free irs. File amended tax return free gov/formspubs. File amended tax return free Click on More Information and then click on Comment on Tax Forms and Publications. File amended tax return free   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 amended tax return free Federal Government employers. File amended tax return free   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. File amended tax return free State and local government employers. File amended tax return free   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. File amended tax return free Most elected and appointed public officials of state or local governments are employees under common law rules. File amended tax return free See chapter 3 of Publication 963, Federal-State Reference Guide. File amended tax return free In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. File amended tax return free See section 15 for more information on the exceptions. File amended tax return free   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. File amended tax return free irs. File amended tax return free gov/pub/irs-irbs/irb00-06. File amended tax return free pdf. File amended tax return free   You can get information on reporting and social security coverage from your local IRS office. File amended tax return free If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. File amended tax return free To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. File amended tax return free ncsssa. File amended tax return free org. File amended tax return free Disregarded entities and qualified subchapter S subsidiaries (QSubs). File amended tax return free   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File amended tax return 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 amended tax return free See Regulations sections 1. File amended tax return free 1361-4(a)(7) and 301. File amended tax return free 7701-2(c)(2)(iv). File amended tax return free COBRA premium assistance credit. File amended tax return 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 amended tax return 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 amended tax return free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File amended tax return free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File amended tax return free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File amended tax return free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File amended tax return 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 amended tax return 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 amended tax return 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 amended tax return free The assistance for the coverage can last up to 15 months. File amended tax return 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 amended tax return free For more information see Notice 2009-27, 2009-16 I. File amended tax return free R. File amended tax return free B. File amended tax return free 838, available at www. File amended tax return free irs. File amended tax return free gov/irb/2009-16_irb/ar09. File amended tax return free html. File amended tax return 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 amended tax return free   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. File amended tax return free The reimbursement is made through a credit against the employer's employment tax liabilities. File amended tax return free For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. File amended tax return free The credit is treated as a deposit made on the first day of the return period (quarter or year). File amended tax return free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File amended tax return 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 amended tax return free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. File amended tax return free Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. File amended tax return 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 amended tax return 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 amended tax return 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 amended tax return free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File amended tax return free A record of the 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 amended tax return free   For more information, visit IRS. File amended tax return free gov and enter “COBRA” in the search box. File amended tax return free Prev  Up  Next   Home   More Online Publications
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File amended tax return free Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). File amended tax return free Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. File amended tax return free To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. File amended tax return free Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. File amended tax return free Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. File amended tax return free To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. File amended tax return free Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. File amended tax return free The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. File amended tax return free Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. File amended tax return free It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. File amended tax return free A periodic review is made to determine whether any additions, deletions, or revisions are needed. File amended tax return free Some of the terms listed are identified by the abbreviation “P. File amended tax return free R. File amended tax return free ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. File amended tax return free Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. File amended tax return free , N. File amended tax return free W. File amended tax return free , IR-6102 Washington, DC 20224 or electronically to: vto@irs. File amended tax return free gov Prev  Up  Next   Home   More Online Publications