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File Form 1040x

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File Form 1040x

File form 1040x 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 form 1040x irs. File form 1040x gov/pub51. File form 1040x What's New Social security and Medicare tax for 2014. File form 1040x  The social security tax rate is 6. File form 1040x 2% each for the employee and employer, unchanged from 2013. File form 1040x The social security wage base limit is $117,000. File form 1040x The Medicare tax rate is 1. File form 1040x 45% each for the employee and employer, unchanged from 2013. File form 1040x There is no wage base limit for Medicare tax. File form 1040x 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 form 1040x Withholding allowance. File form 1040x  The 2014 amount for one withholding allowance on an annual basis is $3,950. File form 1040x Change of responsible party. File form 1040x  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 form 1040x Form 8822-B must be filed within 60 days of the change. File form 1040x 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 form 1040x For a definition of "responsible party", see the Form 8822-B instructions. File form 1040x Same-sex marriage. File form 1040x  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 form 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. File form 1040x R. File form 1040x B. File form 1040x 201, available at www. File form 1040x irs. File form 1040x gov/irb/2013-38_IRB/ar07. File form 1040x html. File form 1040x 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 form 1040x Notice 2013-61, 2013-44 I. File form 1040x R. File form 1040x B. File form 1040x 432, is available at www. File form 1040x irs. File form 1040x gov/irb/2013-44_IRB/ar10. File form 1040x html. File form 1040x Reminders Additional Medicare Tax withholding. File form 1040x  In addition to withholding Medicare tax at 1. File form 1040x 45%, you must withhold a 0. File form 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File form 1040x 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 form 1040x Additional Medicare Tax is only imposed on the employee. File form 1040x There is no employer share of Additional Medicare Tax. File form 1040x 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 form 1040x 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 form 1040x For more information on Additional Medicare Tax, visit IRS. File form 1040x gov and enter “Additional Medicare Tax” in the search box. File form 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File form 1040x  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 form 1040x 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 form 1040x For more information, visit IRS. File form 1040x gov and enter “work opportunity tax credit” in the search box. File form 1040x Outsourcing payroll duties. File form 1040x  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 form 1040x The employer remains responsible if the third party fails to perform any required action. File form 1040x 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 form 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File form 1040x COBRA premium assistance credit. File form 1040x  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 form 1040x For more information, see COBRA premium assistance credit under Introduction. File form 1040x Compensation paid to H-2A foreign agricultural workers. File form 1040x  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 form 1040x 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 form 1040x On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File form 1040x 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 form 1040x In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. File form 1040x Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. File form 1040x These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File form 1040x 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 form 1040x Additional employment tax information. File form 1040x  Visit the IRS website at www. File form 1040x irs. File form 1040x gov/businesses and click on Employment Taxes under Businesses Topics. File form 1040x 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 form 1040x m. File form 1040x –7:00 p. File form 1040x m. File form 1040x local time (Alaska and Hawaii follow Pacific time). File form 1040x Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. File form 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). File form 1040x  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File form 1040x 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 form 1040x See Regulations sections 1. File form 1040x 1361-4(a)(7) and 301. File form 1040x 7701-2(c)(2)(iv). File form 1040x Differential wage payments. File form 1040x  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 form 1040x For more information, see Publication 15 (Circular E). File form 1040x Federal tax deposits must be made by electronic funds transfer. File form 1040x  You must use electronic funds transfer to make all federal tax deposits. File form 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File form 1040x 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 form 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File form 1040x EFTPS is a free service provided by the Department of Treasury. File form 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File form 1040x For more information on making federal tax deposits, see How To Deposit in section 7. File form 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. File form 1040x eftps. File form 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File form 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File form 1040x Electronic filing and payment. File form 1040x  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. File form 1040x Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. File form 1040x Spend less time and worry on taxes and more time running your business. File form 1040x Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File form 1040x For e-file, visit the IRS website at www. File form 1040x irs. File form 1040x gov/efile for additional information. File form 1040x For EFTPS, visit www. File form 1040x eftps. File form 1040x 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 form 1040x For electronic filing of Form W-2, visit www. File form 1040x socialsecurity. File form 1040x gov/employer. File form 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File form 1040x If a valid EIN is not provided, the return or payment will not be processed. File form 1040x This may result in penalties and delays in processing your return or payment. File form 1040x Electronic funds withdrawal (EFW). File form 1040x  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 form 1040x However, do not use EFW to make federal tax deposits. File form 1040x For more information on paying your taxes using EFW, visit the IRS website at www. File form 1040x irs. File form 1040x gov/e-pay. File form 1040x A fee may be charged to file electronically. File form 1040x Credit or debit card payments. File form 1040x   Employers can pay the balance due shown on Form 943 by credit or debit card. File form 1040x Do not use a credit or debit card to make federal tax deposits. File form 1040x For more information on paying your taxes with a credit or debit card, visit the IRS website at www. File form 1040x irs. File form 1040x gov/e-pay. File form 1040x When you hire a new employee. File form 1040x  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 form 1040x 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 form 1040x If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. File form 1040x 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 form 1040x See section 1 for more information. File form 1040x Eligibility for employment. File form 1040x  You must verify that each new employee is legally eligible to work in the United States. File form 1040x This includes completing the U. File form 1040x S. File form 1040x Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File form 1040x You can get the form from USCIS offices or by calling 1-800-870-3676. File form 1040x Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File form 1040x uscis. File form 1040x gov for more information. File form 1040x New hire reporting. File form 1040x   You are required to report any new employee to a designated state new-hire registry. File form 1040x 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 form 1040x Many states accept a copy of Form W-4 with employer information added. File form 1040x Visit the Office of Child Support Enforcement's website at www. File form 1040x acf. File form 1040x hhs. File form 1040x gov/programs/cse/newhire for more information. File form 1040x Dishonored payments. File form 1040x  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File form 1040x The penalty is $25 or 2% of the payment, whichever is more. File form 1040x However, the penalty on dishonored payments of $24. File form 1040x 99 or less is an amount equal to the payment. File form 1040x For example, a dishonored payment of $18 is charged a penalty of $18. File form 1040x Forms in Spanish. File form 1040x  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. File form 1040x For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File form 1040x 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 form 1040x 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 form 1040x Information returns. File form 1040x  You may be required to file information returns to report certain types of payments made during the year. File form 1040x 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 form 1040x 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 form 1040x 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 form 1040x 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 form 1040x If you file 250 or more Forms W-2, you must file them electronically. File form 1040x SSA will not accept Forms W-2 and W-3 filed on any magnetic media. File form 1040x Information reporting customer service site. File form 1040x  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 form 1040x 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 form 1040x The call site can also be reached by email at mccirp@irs. File form 1040x gov. File form 1040x Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File form 1040x Web-based application for an employer identification number (EIN). File form 1040x  You can apply for an employer identification number (EIN) online by visiting IRS. File form 1040x gov and clicking on the Apply for an EIN Online link under Tools. File form 1040x When a crew leader furnishes workers to you. File form 1040x  Record the crew leader's name, address, and EIN. File form 1040x See sections 2 and 10. File form 1040x Change of address. File form 1040x  Use Form 8822-B to notify the IRS of an address change. File form 1040x Do not mail form 8822-B with your employment tax return. File form 1040x Ordering forms and publications. File form 1040x  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. File form 1040x irs. File form 1040x gov/businesses. File form 1040x Click on the Online Ordering for Information Returns and Employer Returns. File form 1040x You can also visit www. File form 1040x irs. File form 1040x gov/formspubs to download other forms and publications. File form 1040x 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 form 1040x Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. File form 1040x socialsecurity. File form 1040x gov/employer, to register for Business Services Online. File form 1040x 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 form 1040x Form W-3 will be created for you based on your Forms W-2. File form 1040x Tax Questions. File form 1040x   If you have a tax question, check the information available on IRS. File form 1040x 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 form 1040x m. File form 1040x –7:00 p. File form 1040x m. File form 1040x local time (Alaska and Hawaii follow Pacific time). File form 1040x We cannot answer tax questions sent to the address provided later for comments and suggestions. File form 1040x Recordkeeping. File form 1040x  Keep all records of employment taxes for at least 4 years. File form 1040x These should be available for IRS review. File form 1040x Your records should include the following information. File form 1040x Your employer identification number (EIN). File form 1040x Amounts and dates of all wage, annuity, and pension payments. File form 1040x Names, addresses, social security numbers, and occupations of employees and recipients. File form 1040x Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File form 1040x Dates of employment for each employee. File form 1040x 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 form 1040x Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). File form 1040x Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File form 1040x Copies of returns filed and confirmation numbers. File form 1040x Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File form 1040x 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 form 1040x If the crew leader has no permanent mailing address, record his or her present address. File form 1040x Private delivery services. File form 1040x  You can use certain private delivery services designated by the IRS to send tax returns and payments. File form 1040x The list includes only the following. File form 1040x DHL Express (DHL): DHL Same Day Service. File form 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File form 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File form 1040x M. File form 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. File form 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. File form 1040x gov and enter "private delivery service" in the search box. File form 1040x Your private delivery service can tell you how to get written proof of the mailing date. File form 1040x Private delivery services cannot deliver items to P. File form 1040x O. File form 1040x boxes. File form 1040x You must use the U. File form 1040x S. File form 1040x Postal Service to mail any item to an IRS P. File form 1040x O. File form 1040x box address. File form 1040x Photographs of missing children. File form 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. File form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File form 1040x 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 form 1040x Calendar The following are important dates and responsibilities. File form 1040x See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. File form 1040x Also see Publication 509, Tax Calendars. File form 1040x   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 form 1040x 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 form 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. File form 1040x See Deposits on Business Days Only in section 7. File form 1040x 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 form 1040x S. File form 1040x Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File form 1040x See Private delivery services under Reminders. File form 1040x By January 31 . File form 1040x   File Form 943. File form 1040x See section 8 for more information on Form 943. File form 1040x If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File form 1040x Furnish each employee with a completed Form W-2. File form 1040x Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). File form 1040x File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File form 1040x See section 10 for more information on FUTA. File form 1040x If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. File form 1040x File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. File form 1040x If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. File form 1040x By February 15. File form 1040x  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 form 1040x On February 16. File form 1040x  Any Form W-4 claiming exemption from withholding for the previous year has now expired. File form 1040x 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 form 1040x 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 form 1040x See section 5 for more information. File form 1040x 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 form 1040x By February 28. File form 1040x   File paper Forms 1099 and 1096. File form 1040x File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. File form 1040x S. File form 1040x Information Returns, with the IRS. File form 1040x For electronically filed returns, see By March 31 below. File form 1040x File paper Forms W-2 and W-3. File form 1040x File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. File form 1040x For electronically filed returns, see By March 31 next. File form 1040x By March 31. File form 1040x   File electronic Forms W-2 and 1099. File form 1040x File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. File form 1040x 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 form 1040x socialsecurity. File form 1040x gov/employer. File form 1040x 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 form 1040x By April 30, July 31, October 31, and January 31. File form 1040x   Deposit FUTA taxes. File form 1040x Deposit FUTA tax if the undeposited amount is over $500. File form 1040x Before December 1. File form 1040x  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 form 1040x Introduction This publication is for employers of agricultural workers (farmworkers). File form 1040x 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 form 1040x Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. File form 1040x If you have nonfarm employees, see Publication 15 (Circular E). File form 1040x If you have employees in the U. File form 1040x S. File form 1040x Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). File form 1040x Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. File form 1040x 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 form 1040x Comments and suggestions. File form 1040x   We welcome your comments about this publication and your suggestions for future editions. File form 1040x   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. File form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File form 1040x   You can also send us comments from www. File form 1040x irs. File form 1040x gov/formspubs. File form 1040x Click on More Information and then click on Comment on Tax Forms and Publications. File form 1040x   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 form 1040x COBRA premium assistance credit. File form 1040x   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 form 1040x 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 form 1040x Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File form 1040x Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File form 1040x Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File form 1040x For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File form 1040x   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 form 1040x 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 form 1040x   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 form 1040x The assistance for the coverage can last up to 15 months. File form 1040x   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 form 1040x For more information, see Notice 2009-27, 2009-16 I. File form 1040x R. File form 1040x B. File form 1040x 838, available at www. File form 1040x irs. File form 1040x gov/irb/2009-16_irb/ar09. File form 1040x html. File form 1040x   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 form 1040x   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. File form 1040x The reimbursement is made through a credit against the employer's employment tax liabilities. File form 1040x For information on how to claim the credit, see the Instructions for Form 943. File form 1040x The credit is treated as a deposit made on the first day of the return period. File form 1040x In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File form 1040x 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 form 1040x   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. File form 1040x Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. File form 1040x 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 form 1040x 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 form 1040x 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 form 1040x Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File form 1040x 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 form 1040x   For more information, visit IRS. File form 1040x gov and enter “COBRA” in the search box. File form 1040x 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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The File Form 1040x

File form 1040x Index A Application for enrollment, Form 23 and Form 23-EP. File form 1040x , Form 5434. File form 1040x Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. File form 1040x Attorneys, Attorneys. File form 1040x Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). File form 1040x Comments, Comments and suggestions. File form 1040x Corporations, Corporations, associations, partnerships, and other persons that are not individuals. File form 1040x CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. File form 1040x , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. File form 1040x Enrolled agent:, Enrolled agents. File form 1040x , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. File form 1040x F FAX copies, FAX copies. File form 1040x Form 23 and Form 23-EP, Form 23 and Form 23-EP. File form 1040x Form 2587, Form 2587. File form 1040x Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. File form 1040x Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. File form 1040x Inactive roster, Inactive roster. File form 1040x Incapacity or incompetency, Incapacity or incompetency. File form 1040x L Loss of eligibility Failure to meet requirements, Failure to meet requirements. File form 1040x Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. File form 1040x O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. File form 1040x Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. File form 1040x Protected communication Tax shelters, Communications regarding corporate tax shelters. File form 1040x Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. File form 1040x Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. File form 1040x Duties, Duties Duty to advise, Duty to advise. File form 1040x Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. File form 1040x , Student. File form 1040x , Students in LITCs and the STCP. File form 1040x Suggestions, Comments and suggestions. File form 1040x Suspension, Suspension and disbarment. File form 1040x , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. File form 1040x Termination, Incapacity or incompetency. File form 1040x TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. File form 1040x Family member, Other individuals who may serve as representatives. File form 1040x Fiduciary, Other individuals who may serve as representatives. File form 1040x Individual, Other individuals who may serve as representatives. File form 1040x Officer, Other individuals who may serve as representatives. File form 1040x Partner, Other individuals who may serve as representatives. File form 1040x Unenrolled individuals:, Other individuals who may serve as representatives. File form 1040x W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications