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File My 2012 Tax Return

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File My 2012 Tax Return

File my 2012 tax return Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. File my 2012 tax return Filing options when no return is required. File my 2012 tax return What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. File my 2012 tax return Claim for refund process. File my 2012 tax return How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. File my 2012 tax return The worker is your employee if you can control not only what work is done, but how it is done. File my 2012 tax return If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. File my 2012 tax return It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. File my 2012 tax return Example. File my 2012 tax return You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. File my 2012 tax return Betty follows your specific instructions about household and child care duties. File my 2012 tax return You provide the household equipment and supplies that Betty needs to do her work. File my 2012 tax return Betty is your household employee. File my 2012 tax return Household work. File my 2012 tax return   Household work is work done in or around your home. File my 2012 tax return Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. File my 2012 tax return Workers who are not your employees. File my 2012 tax return   If only the worker can control how the work is done, the worker is not your employee but is self-employed. File my 2012 tax return A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. File my 2012 tax return   A worker who performs child care services for you in his or her home generally is not your employee. File my 2012 tax return   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. File my 2012 tax return Example. File my 2012 tax return You made an agreement with John Peters to care for your lawn. File my 2012 tax return John runs a lawn care business and offers his services to the general public. File my 2012 tax return He provides his own tools and supplies, and he hires and pays any helpers he needs. File my 2012 tax return Neither John nor his helpers are your household employees. File my 2012 tax return More information. File my 2012 tax return   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. File my 2012 tax return Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. File my 2012 tax return When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. File my 2012 tax return S. File my 2012 tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File my 2012 tax return No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. File my 2012 tax return You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. File my 2012 tax return Acceptable documents to establish identity and employment eligibility are listed on Form I-9. File my 2012 tax return You should keep the completed Form I-9 in your own records. File my 2012 tax return Do not submit it to the IRS, the USCIS, or any other government or other entity. File my 2012 tax return The form must be kept available for review upon notice by an authorized U. File my 2012 tax return S. File my 2012 tax return Government official. File my 2012 tax return Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. File my 2012 tax return Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. File my 2012 tax return uscis. File my 2012 tax return gov. File my 2012 tax return If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. File my 2012 tax return You also can visit the USCIS website at www. File my 2012 tax return uscis. File my 2012 tax return gov to get Form I-9. File my 2012 tax return For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. File my 2012 tax return Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. File my 2012 tax return To find out, read Table 1. File my 2012 tax return You do not need to withhold federal income tax from your household employee's wages. File my 2012 tax return But if your employee asks you to withhold it, you can. File my 2012 tax return See Do You Need To Withhold Federal Income Tax, later. File my 2012 tax return If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. File my 2012 tax return If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. File my 2012 tax return The rest of this publication does not apply to you. File my 2012 tax return State employment taxes. File my 2012 tax return   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. File my 2012 tax return For a list of state unemployment tax agencies, visit the U. File my 2012 tax return S. File my 2012 tax return Department of Labor's website at www. File my 2012 tax return workforcesecurity. File my 2012 tax return doleta. File my 2012 tax return gov/unemploy/agencies. File my 2012 tax return asp. File my 2012 tax return You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. File my 2012 tax return    Table 1. File my 2012 tax return Do You Need To Pay Employment Taxes? IF you . File my 2012 tax return . File my 2012 tax return . File my 2012 tax return THEN you need to . File my 2012 tax return . File my 2012 tax return . File my 2012 tax return A– Pay cash wages of $1,900 or more in 2014 to any one household employee. File my 2012 tax return Withhold and pay social security and Medicare taxes. File my 2012 tax return The taxes are 15. File my 2012 tax return 3%1 of cash wages. File my 2012 tax return Your employee's share is 7. File my 2012 tax return 65%1. File my 2012 tax return   (You can choose to pay it yourself and not withhold it. File my 2012 tax return ) Your share is 7. File my 2012 tax return 65%. File my 2012 tax return   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). File my 2012 tax return B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. File my 2012 tax return Pay federal unemployment tax. File my 2012 tax return The tax is 6% of cash wages. File my 2012 tax return Wages over $7,000 a year per employee are not taxed. File my 2012 tax return You also may owe state unemployment tax. File my 2012 tax return   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. File my 2012 tax return 1In addition to withholding Medicare tax at 1. File my 2012 tax return 45%, you must withhold a 0. File my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File my 2012 tax return 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 my 2012 tax return Additional Medicare Tax is only imposed on the employee. File my 2012 tax return There is no employer share of Additional Medicare Tax. File my 2012 tax return 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 my 2012 tax return Note. File my 2012 tax return If neither A nor B above applies, you do not need to pay any federal employment taxes. File my 2012 tax return But you may still need to pay state employment taxes. File my 2012 tax return Table 2. File my 2012 tax return Household Employer's Checklist You may need to do the following things when you have a household employee. File my 2012 tax return   When you hire a household employee: □ Find out if the person can legally work in the United States. File my 2012 tax return  □ Find out if you need to pay state taxes. File my 2012 tax return When you pay your household employee: □ Withhold social security and Medicare taxes. File my 2012 tax return  □ Withhold federal income tax. File my 2012 tax return  □ Decide how you will make tax payments. File my 2012 tax return  □ Keep records. File my 2012 tax return By February 2, 2015: □ Get an employer identification number (EIN). File my 2012 tax return  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. File my 2012 tax return By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). File my 2012 tax return By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). File my 2012 tax return  If you do not have to file a return, file Schedule H by itself. File my 2012 tax return Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. File my 2012 tax return The Medicare tax pays for hospital insurance. File my 2012 tax return Both you and your household employee may owe social security and Medicare taxes. File my 2012 tax return Your share is 7. File my 2012 tax return 65% (6. File my 2012 tax return 2% for social security tax and 1. File my 2012 tax return 45% for Medicare tax) of the employee's social security and Medicare wages. File my 2012 tax return Your employee's share is also 7. File my 2012 tax return 65% (6. File my 2012 tax return 2% for social security tax and 1. File my 2012 tax return 45% for Medicare tax). File my 2012 tax return In addition to withholding Medicare tax at 1. File my 2012 tax return 45%, you must withhold a 0. File my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File my 2012 tax return 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 my 2012 tax return Additional Medicare Tax is only imposed on the employee. File my 2012 tax return There is no employer share of Additional Medicare Tax. File my 2012 tax return 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 my 2012 tax return For more information on Additional Medicare Tax, visit IRS. File my 2012 tax return gov and enter “Additional Medicare Tax” in the search box. File my 2012 tax return Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. File my 2012 tax return You are responsible for payment of your employee's share of the taxes as well as your own. File my 2012 tax return You can either withhold your employee's share from the employee's wages or pay it from your own funds. File my 2012 tax return If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. File my 2012 tax return Pay the taxes as discussed under How Do You Make Tax Payments, later. File my 2012 tax return Also, see What Forms Must You File, later. File my 2012 tax return Social security and Medicare wages. File my 2012 tax return   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. File my 2012 tax return   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. File my 2012 tax return However, any noncash wages you pay do not count as social security and Medicare wages. File my 2012 tax return   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. File my 2012 tax return Cash wages. File my 2012 tax return   Cash wages include wages you pay by check, money order, etc. File my 2012 tax return Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. File my 2012 tax return However, cash you give your employee in place of these items is included in cash wages. File my 2012 tax return State disability payments treated as wages. File my 2012 tax return   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. File my 2012 tax return For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. File my 2012 tax return Wages not counted. File my 2012 tax return   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. File my 2012 tax return Your spouse. File my 2012 tax return Your child who is under the age of 21. File my 2012 tax return Your parent. File my 2012 tax return Exception: Count these wages if both the following conditions apply. File my 2012 tax return Your parent cares for your child who is either of the following. File my 2012 tax return Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. File my 2012 tax return Your marital status is one of the following. File my 2012 tax return You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. File my 2012 tax return An employee who is under the age of 18 at any time during the year. File my 2012 tax return Exception: Count these wages if providing household services is the employee's principal occupation. File my 2012 tax return If the employee is a student, providing household services is not considered to be his or her principal occupation. File my 2012 tax return Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. File my 2012 tax return Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. File my 2012 tax return If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. File my 2012 tax return A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. File my 2012 tax return If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. File my 2012 tax return If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. File my 2012 tax return See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. File my 2012 tax return Withholding the employee's share. File my 2012 tax return   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. File my 2012 tax return However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. File my 2012 tax return   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. File my 2012 tax return If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. File my 2012 tax return   Withhold 7. File my 2012 tax return 65% (6. File my 2012 tax return 2% for social security tax and 1. File my 2012 tax return 45% for Medicare tax) from each payment of social security and Medicare wages. File my 2012 tax return Generally, you can use Table 3 to figure the proper amount to withhold. File my 2012 tax return You will pay the amount withheld to the IRS with your share of the taxes. File my 2012 tax return Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. File my 2012 tax return Table 3. File my 2012 tax return Employee Social Security (6. File my 2012 tax return 2%) and Medicare (1. File my 2012 tax return 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. File my 2012 tax return ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. File my 2012 tax return For example, on a wage payment of $180, the employee social security tax is $11. File my 2012 tax return 16 ($6. File my 2012 tax return 20 tax on $100 plus $4. File my 2012 tax return 96 on $80 wages). File my 2012 tax return The employee Medicare tax is $2. File my 2012 tax return 61 ($1. File my 2012 tax return 45 tax on $100 plus $1. File my 2012 tax return 16 on $80 wages). File my 2012 tax return If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. File my 2012 tax return 00 . File my 2012 tax return $ . 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File my 2012 tax return 00 . File my 2012 tax return 2. File my 2012 tax return 98 . File my 2012 tax return 70 98. File my 2012 tax return 00 . File my 2012 tax return 6. File my 2012 tax return 08 1. File my 2012 tax return 42 49. File my 2012 tax return 00 . File my 2012 tax return 3. File my 2012 tax return 04 . File my 2012 tax return 71 99. File my 2012 tax return 00 . File my 2012 tax return 6. File my 2012 tax return 14 1. File my 2012 tax return 44 50. File my 2012 tax return 00 . File my 2012 tax return 3. File my 2012 tax return 10 . File my 2012 tax return 73 100. File my 2012 tax return 00 . File my 2012 tax return 6. File my 2012 tax return 20 1. File my 2012 tax return 45 1In addition to withholding Medicare tax at 1. File my 2012 tax return 45%, you must withhold a 0. File my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File my 2012 tax return 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 my 2012 tax return Additional Medicare Tax is only imposed on the employee. File my 2012 tax return There is no employer share of Additional Medicare Tax. File my 2012 tax return 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 my 2012 tax return   If you make an error by withholding too little, you should withhold additional taxes from a later payment. File my 2012 tax return If you withhold too much, you should repay the employee. File my 2012 tax return    In addition to withholding Medicare tax at 1. File my 2012 tax return 45%, you must withhold a 0. File my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File my 2012 tax return 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 my 2012 tax return Additional Medicare Tax is only imposed on the employee. File my 2012 tax return There is no employer share of Additional Medicare Tax. File my 2012 tax return 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 my 2012 tax return For more information on Additional Medicare Tax, visit IRS. File my 2012 tax return gov and enter “Additional Medicare Tax” in the search box. File my 2012 tax return Example. File my 2012 tax return On February 13, 2014, Mary Brown hired Jane R. File my 2012 tax return Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. File my 2012 tax return Jane worked for the remainder of the year (a total of 46 weeks). File my 2012 tax return Mary did not give Jane a Form W-4 to request federal or state tax withholding. File my 2012 tax return The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. File my 2012 tax return See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. File my 2012 tax return Total cash wages paid to Jane $2,300. File my 2012 tax return 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. File my 2012 tax return 60 ($2,300 x 6. File my 2012 tax return 2% (. File my 2012 tax return 062))         Medicare tax $33. File my 2012 tax return 35       ($2,300 x 1. File my 2012 tax return 45% (. File my 2012 tax return 0145)) Mary's share of:     Social security tax $142. File my 2012 tax return 60  ($2,300 x 6. File my 2012 tax return 2% (. File my 2012 tax return 062))           Medicare tax $33. File my 2012 tax return 35  ($2,300 x 1. File my 2012 tax return 45% (. File my 2012 tax return 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. File my 2012 tax return 00   Box 4: Social security tax withheld 142. File my 2012 tax return 60   Box 6: Medicare tax withheld 33. File my 2012 tax return 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). File my 2012 tax return Not withholding the employee's share. File my 2012 tax return   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. File my 2012 tax return The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. File my 2012 tax return However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. File my 2012 tax return Example. File my 2012 tax return In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. File my 2012 tax return You expect to pay your employee $1,900 or more for the year. File my 2012 tax return You decide to pay your employee's share of social security and Medicare taxes from your own funds. File my 2012 tax return You pay your employee $100 every Friday without withholding any social security or Medicare taxes. File my 2012 tax return For social security and Medicare tax purposes, your employee's wages each payday are $100. File my 2012 tax return For each wage payment, you will pay $15. File my 2012 tax return 30 when you pay the taxes. File my 2012 tax return This is $7. File my 2012 tax return 65 ($6. File my 2012 tax return 20 for social security tax + $1. File my 2012 tax return 45 for Medicare tax) to cover your employee's share plus $7. File my 2012 tax return 65 ($6. File my 2012 tax return 20 for social security tax + $1. File my 2012 tax return 45 for Medicare tax) for your share. File my 2012 tax return For income tax purposes, your employee's wages each payday are $107. File my 2012 tax return 65 ($100 + the $7. File my 2012 tax return 65 you will pay to cover your employee's share of social security and Medicare taxes). File my 2012 tax return Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. File my 2012 tax return Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. File my 2012 tax return Or, you may owe only the FUTA tax or only the state unemployment tax. File my 2012 tax return To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. File my 2012 tax return For a list of state unemployment tax agencies, visit the U. File my 2012 tax return S. File my 2012 tax return Department of Labor's website at www. File my 2012 tax return workforcesecurity. File my 2012 tax return doleta. File my 2012 tax return gov/unemploy/agencies. File my 2012 tax return asp. File my 2012 tax return You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. File my 2012 tax return The FUTA tax is 6. File my 2012 tax return 0% of your employee's FUTA wages. File my 2012 tax return However, you may be able to take a credit of up to 5. File my 2012 tax return 4% against the FUTA tax, resulting in a net tax rate of 0. File my 2012 tax return 6%. File my 2012 tax return Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. File my 2012 tax return The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. File my 2012 tax return (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. File my 2012 tax return ) Note. File my 2012 tax return   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. File my 2012 tax return The term “legal holiday” means any legal holiday in the District of Columbia. File my 2012 tax return Pay the tax as discussed under How Do You Make Tax Payments, later. File my 2012 tax return Also, see What Forms Must You File, later. File my 2012 tax return Note. File my 2012 tax return   The 5. File my 2012 tax return 4% credit is reduced for wages paid in a credit reduction state. File my 2012 tax return See the Instructions for Schedule H (Form 1040). File my 2012 tax return Do not withhold the FUTA tax from your employee's wages. File my 2012 tax return You must pay it from your own funds. File my 2012 tax return FUTA wages. File my 2012 tax return   Figure the FUTA tax on the FUTA wages you pay. File my 2012 tax return If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. File my 2012 tax return (A calendar quarter is January through March, April through June, July through September, or October through December. File my 2012 tax return ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. File my 2012 tax return For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. File my 2012 tax return Wages not counted. File my 2012 tax return   Do not count wages you pay to any of the following individuals as FUTA wages. File my 2012 tax return Your spouse. File my 2012 tax return Your child who is under the age of 21. File my 2012 tax return Your parent. File my 2012 tax return Credit for 2013. File my 2012 tax return   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. File my 2012 tax return Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. File my 2012 tax return Worksheet A. File my 2012 tax return Worksheet for Credit for Late Contributions 1. File my 2012 tax return Enter the amount from Schedule H, line 22   2. File my 2012 tax return Enter the amount from Schedule H, line 19   3. File my 2012 tax return Subtract line 2 from line 1. File my 2012 tax return If zero or less, enter -0-   4. File my 2012 tax return Enter total contributions paid to the state(s) after the Form 1040 due date   5. File my 2012 tax return Enter the smaller of line 3 or line 4   6. File my 2012 tax return Multiply line 5 by . File my 2012 tax return 90 (90%)   7. File my 2012 tax return Add lines 2 and 6   8. File my 2012 tax return Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. File my 2012 tax return You should withhold federal income tax only if your household employee asks you to withhold it and you agree. File my 2012 tax return The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. File my 2012 tax return If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. File my 2012 tax return If you agree to withhold federal income tax, you are responsible for paying it to the IRS. File my 2012 tax return Pay the tax as discussed under How Do You Make Tax Payments, later. File my 2012 tax return Also, see What Forms Must You File, later. File my 2012 tax return Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. File my 2012 tax return Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. File my 2012 tax return Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. File my 2012 tax return Publication 15 (Circular E) contains detailed instructions. File my 2012 tax return Wages. File my 2012 tax return   Figure federal income tax withholding on both cash and noncash wages you pay. File my 2012 tax return Measure wages you pay in any form other than cash by the fair market value of the noncash item. File my 2012 tax return   Do not count as wages any of the following items. File my 2012 tax return Meals provided to your employee at your home for your convenience. File my 2012 tax return Lodging provided to your employee at your home for your convenience and as a condition of employment. File my 2012 tax return Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). File my 2012 tax return A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. File my 2012 tax return See Publication 15-B for special requirements for this exclusion. File my 2012 tax return Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. File my 2012 tax return   See Publication 15 (Circular E) for more information on cash and noncash wages. File my 2012 tax return Paying tax without withholding. File my 2012 tax return   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. File my 2012 tax return It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. File my 2012 tax return What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. File my 2012 tax return This credit reduces their tax or allows them to receive a payment from the IRS. File my 2012 tax return You also may have to give your employee a notice about the EIC. File my 2012 tax return Notice about the EIC. File my 2012 tax return   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. File my 2012 tax return If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. File my 2012 tax return   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. File my 2012 tax return A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. File my 2012 tax return Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). File my 2012 tax return Your own written statement with the same wording as in Notice 797. File my 2012 tax return If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. File my 2012 tax return If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. File my 2012 tax return If Form W-2 is not required, you must notify the employee by February 7, 2015. File my 2012 tax return   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. File my 2012 tax return Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). File my 2012 tax return How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. File my 2012 tax return Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). File my 2012 tax return Add these household employment taxes to your income tax. File my 2012 tax return Pay the amount due by April 15, 2015. File my 2012 tax return For more information about using Schedule H, see Schedule H under What Forms Must You File, later. File my 2012 tax return You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. File my 2012 tax return You can pay the additional tax in any of the following ways. File my 2012 tax return Ask your employer to withhold more federal income tax from your wages in 2014. File my 2012 tax return Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. File my 2012 tax return Make estimated tax payments for 2014 to the IRS. File my 2012 tax return Increase your payments if you already make estimated tax payments. File my 2012 tax return You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. File my 2012 tax return (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. File my 2012 tax return ) However, you will not be subject to the penalty if both of the following situations apply to you. File my 2012 tax return You will not have federal income tax withheld from wages, pensions, or any other payments you receive. File my 2012 tax return Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. File my 2012 tax return Asking for more federal income tax withholding. File my 2012 tax return   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. File my 2012 tax return Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. File my 2012 tax return   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). File my 2012 tax return Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. File my 2012 tax return   See Publication 505 to make sure you will have the right amount withheld. File my 2012 tax return It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. File my 2012 tax return Paying estimated tax. File my 2012 tax return   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. File my 2012 tax return You can use its payment vouchers to make your payments by check or money order. File my 2012 tax return You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. File my 2012 tax return For details, see the form instructions and visit IRS. File my 2012 tax return gov. File my 2012 tax return    You can pay all the employment taxes at once or you can pay them in installments. File my 2012 tax return If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. File my 2012 tax return Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. File my 2012 tax return Payment option for business employers. File my 2012 tax return   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. File my 2012 tax return You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. File my 2012 tax return For information on depositing employment taxes, see Publication 15 (Circular E). File my 2012 tax return   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File my 2012 tax return See Business employment tax returns, later. File my 2012 tax return    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. File my 2012 tax return You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. File my 2012 tax return More information. File my 2012 tax return   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. File my 2012 tax return What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. File my 2012 tax return Social security and Medicare wages. File my 2012 tax return FUTA wages. File my 2012 tax return Wages from which you withhold federal income tax. File my 2012 tax return For information on ordering employment tax forms, see How To Get Tax Help, later. File my 2012 tax return Employer identification number (EIN). File my 2012 tax return   You must include your employer identification number (EIN) on the forms you file for your household employee. File my 2012 tax return An EIN is a nine-digit number issued by the IRS. File my 2012 tax return It is not the same as a social security number. File my 2012 tax return    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. File my 2012 tax return If you already have an EIN, use that number. File my 2012 tax return   If you do not have an EIN, you may apply for one online. File my 2012 tax return Go to IRS. File my 2012 tax return gov and click on the Apply for an EIN Online link under Tools. File my 2012 tax return You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File my 2012 tax return Form W-2. File my 2012 tax return   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. File my 2012 tax return Social security and Medicare wages of $1,900 or more. File my 2012 tax return Wages from which you withhold federal income tax. File my 2012 tax return You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. File my 2012 tax return You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). File my 2012 tax return Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. File my 2012 tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at www. File my 2012 tax return socialsecurity. File my 2012 tax return gov/employer for guidelines on filing electronically. File my 2012 tax return Employee who leaves during the year. File my 2012 tax return   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. File my 2012 tax return You do not need to wait until 2015. File my 2012 tax return If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. File my 2012 tax return Schedule H. File my 2012 tax return   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. File my 2012 tax return Social security and Medicare wages of $1,900 or more. File my 2012 tax return FUTA wages. File my 2012 tax return Wages from which you withhold federal income tax. File my 2012 tax return File Schedule H with your 2014 federal income tax return by April 15, 2015. File my 2012 tax return If you get an extension to file your return, the extension also will apply to your Schedule H. File my 2012 tax return Filing options when no return is required. File my 2012 tax return   If you are not required to file a 2014 tax return, you have the following two options. File my 2012 tax return You can file Schedule H by itself. File my 2012 tax return See the Schedule H instructions for details. File my 2012 tax return If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. File my 2012 tax return See Business employment tax returns, next. File my 2012 tax return   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. File my 2012 tax return Business employment tax returns. File my 2012 tax return   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. File my 2012 tax return (See Payment option for business employers, earlier. File my 2012 tax return ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. File my 2012 tax return Include the FUTA tax for the employee on your Form 940. File my 2012 tax return   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. File my 2012 tax return   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). File my 2012 tax return For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. File my 2012 tax return Both of these publications also provide information about filing Form 940. File my 2012 tax return What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. File my 2012 tax return You must also keep records to support the information you enter on the forms you file. File my 2012 tax return If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. File my 2012 tax return Wage and tax records. File my 2012 tax return   On each payday, you should record the date and amounts of all the following items. File my 2012 tax return Your employee's cash and noncash wages. File my 2012 tax return Any employee social security tax you withhold or agree to pay for your employee. File my 2012 tax return Any employee Medicare tax you withhold or agree to pay for your employee. File my 2012 tax return Any federal income tax you withhold. File my 2012 tax return Any state employment taxes you withhold. File my 2012 tax return Employee's social security number. File my 2012 tax return   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. File my 2012 tax return Social security and Medicare wages of $1,900 or more. File my 2012 tax return Wages from which you withhold federal income tax. File my 2012 tax return You must ask for your employee's social security number no later than the first day on which you pay the wages. File my 2012 tax return You may wish to ask for it when you hire your employee. File my 2012 tax return You should ask your employee to show you his or her social security card. File my 2012 tax return The employee may show the card if it is available. File my 2012 tax return You may, but are not required to, photocopy the card if the employee provides it. File my 2012 tax return   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. File my 2012 tax return An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. File my 2012 tax return    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. File my 2012 tax return    You also can download Form SS-5 from the Social Security Administration website at  www. File my 2012 tax return socialsecurity. File my 2012 tax return gov/online/ss-5. File my 2012 tax return pdf. File my 2012 tax return How long to keep records. File my 2012 tax return   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. File my 2012 tax return Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. File my 2012 tax return To qualify, you must pay these expenses so you can work or look for work. File my 2012 tax return If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. File my 2012 tax return For information about the credit, see Publication 503, Child and Dependent Care Expenses. File my 2012 tax return How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. File my 2012 tax return Schedule H attached to another form. File my 2012 tax return    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. File my 2012 tax return S. File my 2012 tax return Individual Income Tax Return, and attach a corrected Schedule H. File my 2012 tax return If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. File my 2012 tax return If you discover an error on a Schedule H that you previously filed with Form 1041, U. File my 2012 tax return S. File my 2012 tax return Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. File my 2012 tax return You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. File my 2012 tax return Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. File my 2012 tax return In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. File my 2012 tax return Schedule H filed by itself. File my 2012 tax return   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. File my 2012 tax return You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. File my 2012 tax return Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. File my 2012 tax return In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. File my 2012 tax return If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. File my 2012 tax return (See Overpayment of tax, later. File my 2012 tax return ) When to file. File my 2012 tax return   File a corrected Schedule H when you discover an error on a previously filed Schedule H. File my 2012 tax return If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. File my 2012 tax return If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). File my 2012 tax return Underpayment of tax. File my 2012 tax return   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. File my 2012 tax return Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. File my 2012 tax return However, underreported FUTA taxes will be subject to interest. File my 2012 tax return Overpayment of tax. File my 2012 tax return    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. File my 2012 tax return However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. File my 2012 tax return Adjust the overpayment. File my 2012 tax return   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. File my 2012 tax return If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). File my 2012 tax return If you adjust your return, you will not receive interest on your overpayment. File my 2012 tax return If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. File my 2012 tax return You may not adjust your return to correct overpayments of FUTA tax. File my 2012 tax return Claim for refund process. File my 2012 tax return   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. File my 2012 tax return If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). File my 2012 tax return You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. File my 2012 tax return Required repayment or consent. File my 2012 tax return   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. File my 2012 tax return You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. File my 2012 tax return You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. File my 2012 tax return Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. File my 2012 tax return Filing required Forms W-2 or Forms W-2c. File my 2012 tax return   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. File my 2012 tax return Additional Medicare Tax. File my 2012 tax return   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. File my 2012 tax return An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. File my 2012 tax return For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. File my 2012 tax return   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. File my 2012 tax return Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. File my 2012 tax return Additional information. File my 2012 tax return   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). File my 2012 tax return Also, visit IRS. File my 2012 tax return gov. File my 2012 tax return How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File my 2012 tax return Free help with your tax return. File my 2012 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. File my 2012 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File my 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File my 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File my 2012 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File my 2012 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File my 2012 tax return gov, download the IRS2Go app, or call 1-800-906-9887. File my 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. File my 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. File my 2012 tax return aarp. File my 2012 tax return org/money/taxaide or call 1-888-227-7669. File my 2012 tax return For more information on these programs, go to IRS. File my 2012 tax return gov and enter “VITA” in the search box. File my 2012 tax return Internet. File my 2012 tax return    IRS. File my 2012 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File my 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. File my 2012 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File my 2012 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. File my 2012 tax return gov or download the IRS2Go app and select the Refund Status option. File my 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. File my 2012 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File my 2012 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File my 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File my 2012 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. File my 2012 tax return No need to wait on the phone or stand in line. File my 2012 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File my 2012 tax return When you reach the response screen, you can print the entire interview and the final response for your records. File my 2012 tax return New subject areas are added on a regular basis. File my 2012 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File my 2012 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File my 2012 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File my 2012 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File my 2012 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File my 2012 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File my 2012 tax return You can also ask the IRS to mail a return or an account transcript to you. File my 2012 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File my 2012 tax return gov or by calling 1-800-908-9946. File my 2012 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. File my 2012 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File my 2012 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File my 2012 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File my 2012 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. File my 2012 tax return gov and enter Where's My Amended Return? in the search box. File my 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File my 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. File my 2012 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. File my 2012 tax return gov. File my 2012 tax return Select the Payment tab on the front page of IRS. File my 2012 tax return gov for more information. File my 2012 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File my 2012 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. File my 2012 tax return gov. File my 2012 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File my 2012 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File my 2012 tax return gov. File my 2012 tax return Request an Electronic Filing PIN by going to IRS. File my 2012 tax return gov and entering Electronic Filing PIN in the search box. File my 2012 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. File my 2012 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File my 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File my 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. File my 2012 tax return Before you visit, check the Office Locator on IRS. File my 2012 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File my 2012 tax return If you have a special need, such as a disability, you can request an appointment. File my 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File my 2012 tax return Apply for an Employer Identification Number (EIN). File my 2012 tax return Go to IRS. File my 2012 tax return gov and enter Apply for an EIN in the search box. File my 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. File my 2012 tax return Read Internal Revenue Bulletins. File my 2012 tax return Sign up to receive local and national tax news and more by email. File my 2012 tax return Just click on “subscriptions” above the search box on IRS. File my 2012 tax return gov and choose from a variety of options. File my 2012 tax return Phone. File my 2012 tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File my 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. File my 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File my 2012 tax return gov, or download the IRS2Go app. File my 2012 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File my 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File my 2012 tax return Most VITA and TCE sites offer free electronic filing. File my 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File my 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File my 2012 tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File my 2012 tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File my 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. File my 2012 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File my 2012 tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File my 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File my 2012 tax return Note, the above information is for our automated hotline. File my 2012 tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File my 2012 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File my 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File my 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. File my 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File my 2012 tax return You should receive your order within 10 business days. File my 2012 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File my 2012 tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File my 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File my 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File my 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. File my 2012 tax return Walk-in. File my 2012 tax return   You can find a selection of forms, publications and services — in-person. File my 2012 tax return Products. File my 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File my 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File my 2012 tax return Services. File my 2012 tax return You can walk in to your local TAC for face-to-face tax help. File my 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. File my 2012 tax return Before visiting, use the Office Locator tool on IRS. File my 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File my 2012 tax return Mail. File my 2012 tax return   You can send your order for forms, instructions, and publications to the address below. File my 2012 tax return You should receive a response within 10 business days after your request is received. File my 2012 tax return Internal Revenue Service 1201 N. File my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File my 2012 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. File my 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File my 2012 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File my 2012 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File my 2012 tax return You face (or your business is facing) an immediate threat of adverse action. File my 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File my 2012 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File my 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. File my 2012 tax return Our advocates know how to work with the IRS. File my 2012 tax return Our services are free and tailored to meet your needs. File my 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. File my 2012 tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File my 2012 tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File my 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File my 2012 tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File my 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File my 2012 tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File my 2012 tax return Sample W-2 Form This image is too large to be displayed in the current screen. File my 2012 tax return Please click the link to view the image. File my 2012 tax return Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Hurricane Irene

Updated 9/14/11 to include Herkimer county.
Updated 9/12/11 to include Bronx, Kings, Queens and Richmond counties.
Updated 9/911 to include Columbia, Putnam and Washington counties.
Updated 9/6/11 to include Clinton, Montgomery, Orange, Otsego, Rockland, Saratoga, Sullivan, Suffolk and Warren counties.
Updated 9/2/11 to include Nassau, Rensselaer and Westchester counties.

NY-2011-34, Sept. 1, 2011

NEW YORK — Victims of Hurricane Irene that began on Aug. 26, 2011, in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26 and on or before Oct. 31 have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The File My 2012 Tax Return

File my 2012 tax return 6. File my 2012 tax return   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. File my 2012 tax return However, to determine these costs, you must value your inventory at the beginning and end of each tax year. File my 2012 tax return This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. File my 2012 tax return This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. File my 2012 tax return However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. File my 2012 tax return If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. File my 2012 tax return For more information, see chapter 2. File my 2012 tax return Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. File my 2012 tax return These lines are reproduced below and are explained in the discussion that follows. File my 2012 tax return 35 Inventory at beginning of year. File my 2012 tax return If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. File my 2012 tax return Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. File my 2012 tax return Subtract line 41 from line 40. File my 2012 tax return  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. File my 2012 tax return If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). 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File my 2012 tax return The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. File my 2012 tax return The charitable contribution allowed for 2013 is $400 ($600 − $200). File my 2012 tax return The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. File my 2012 tax return The cost of goods sold you use in determining gross income for 2013 must not include the $400. File my 2012 tax return You remove that amount from opening inventory for 2013. File my 2012 tax return Example 2. File my 2012 tax return If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. File my 2012 tax return You would not be allowed any charitable contribution deduction for the contributed property. File my 2012 tax return Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. File my 2012 tax return If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. File my 2012 tax return Trade discounts. File my 2012 tax return   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. File my 2012 tax return You must use the prices you pay (not the stated prices) in figuring your cost of purchases. File my 2012 tax return Do not show the discount amount separately as an item in gross income. File my 2012 tax return   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. File my 2012 tax return Cash discounts. File my 2012 tax return   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. File my 2012 tax return There are two methods of accounting for cash discounts. File my 2012 tax return You can either credit them to a separate discount account or deduct them from total purchases for the year. File my 2012 tax return Whichever method you use, you must be consistent. File my 2012 tax return If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. File my 2012 tax return For more information, see Change in Accounting Method in chapter 2. File my 2012 tax return   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. File my 2012 tax return If you use this method, do not reduce your cost of goods sold by the cash discounts. File my 2012 tax return Purchase returns and allowances. File my 2012 tax return   You must deduct all returns and allowances from your total purchases during the year. File my 2012 tax return Merchandise withdrawn from sale. File my 2012 tax return   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. File my 2012 tax return Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. File my 2012 tax return You must also charge the amount to your drawing account. File my 2012 tax return   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. File my 2012 tax return As stated above, you also use it to record withdrawals of merchandise for personal or family use. File my 2012 tax return This account is also known as a “withdrawals account” or “personal account. File my 2012 tax return ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. File my 2012 tax return Small merchandisers (wholesalers, retailers, etc. File my 2012 tax return ) usually do not have labor costs that can properly be charged to cost of goods sold. File my 2012 tax return In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. File my 2012 tax return Direct labor. File my 2012 tax return   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. File my 2012 tax return They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. File my 2012 tax return Indirect labor. File my 2012 tax return   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. File my 2012 tax return Other labor. File my 2012 tax return   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. File my 2012 tax return Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. File my 2012 tax return Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. File my 2012 tax return Those that are not used in the manufacturing process are treated as deferred charges. File my 2012 tax return You deduct them as a business expense when you use them. File my 2012 tax return Business expenses are discussed in chapter 8. File my 2012 tax return Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. File my 2012 tax return Containers. File my 2012 tax return   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. File my 2012 tax return If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. File my 2012 tax return Freight-in. File my 2012 tax return   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. File my 2012 tax return Overhead expenses. File my 2012 tax return   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. File my 2012 tax return The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. File my 2012 tax return Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. File my 2012 tax return Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. File my 2012 tax return Inventory at the end of the year is also known as closing or ending inventory. File my 2012 tax return Your ending inventory will usually become the beginning inventory of your next tax year. File my 2012 tax return Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. File my 2012 tax return Prev  Up  Next   Home   More Online Publications