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File state income tax online free 13. File state income tax online free   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. File state income tax online free Wage limit. File state income tax online free Federal Income Tax WithholdingNew Form W-4 for 2014. File state income tax online free Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. File state income tax online free Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. File state income tax online free  The employee tax rate for social security is 6. File state income tax online free 2%. File state income tax online free Previously, the employee tax rate for social security was 4. File state income tax online free 2%. File state income tax online free The employer tax rate for social security remains unchanged at 6. File state income tax online free 2%. File state income tax online free The social security wage base limit is $113,700. File state income tax online free The Medicare tax rate is 1. File state income tax online free 45% each for the employee and employer, unchanged from 2012. File state income tax online free There is no wage base limit for Medicare tax. File state income tax online free Additional Medicare Tax. File state income tax online free  In addition to withholding Medicare tax at 1. File state income tax online free 45%, you must withhold a 0. File state income tax online free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File state income tax online free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File state income tax online free Additional Medicare Tax is only imposed on the employee. File state income tax online free There is no employer share of Additional Medicare Tax. File state income tax online free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. File state income tax online free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. File state income tax online free For more information on Additional Medicare Tax, visit IRS. File state income tax online free gov and enter “Additional Medicare Tax” in the search box. File state income tax online free Leave-based donation programs to aid victims of Hurricane Sandy. File state income tax online free  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. File state income tax online free The donated leave will not be included in the income or wages of the employee. File state income tax online free The employer may deduct the cash payments as business expenses or charitable contributions. File state income tax online free For more information, see Notice 2012-69, 2012-51 I. File state income tax online free R. File state income tax online free B. File state income tax online free 712, available at www. File state income tax online free irs. File state income tax online free gov/irb/2012-51_IRB/ar09. File state income tax online free html. File state income tax online free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. File state income tax online free  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. File state income tax online free Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. File state income tax online free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File state income tax online free For more information, visit IRS. File state income tax online free gov and enter “work opportunity credit” in the search box. File state income tax online free What's New for 2014 Social security and Medicare tax for 2014. File state income tax online free  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). File state income tax online free The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). File state income tax online free There is no limit on the amount of wages subject to Medicare tax. File state income tax online free Reminders Additional employment tax information for farmers. File state income tax online free  See Publication 51 (Circular A) for more detailed guidance on employment taxes. File state income tax online free For the latest information about employment tax developments impacting farmers, go to www. File state income tax online free irs. File state income tax online free gov/pub51. File state income tax online free Correcting a previously filed Form 943. File state income tax online free  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. File state income tax online free Form 943-X is filed separately from Form 943. File state income tax online free For more information on correcting Form 943, see the Instructions for Form 943-X. File state income tax online free Federal tax deposits must be made by electronic funds transfer. File state income tax online free  You must use electronic funds transfer to make all federal tax deposits. File state income tax online free Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File state income tax online free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File state income tax online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File state income tax online free EFTPS is a free service provided by the Department of Treasury. File state income tax online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File state income tax online free For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). File state income tax online free To get more information about EFTPS or to enroll in EFTPS, visit www. File state income tax online free eftps. File state income tax online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File state income tax online free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File state income tax online free Important Dates for 2014 You should take the action indicated by the dates listed. File state income tax online free See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. File state income tax online free Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. File state income tax online free For these dates, see Publication 509, Tax Calendars (For use in 2014). File state income tax online free Note. File state income tax online free  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. File state income tax online free A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. File state income tax online free For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File state income tax online free S. File state income tax online free Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. File state income tax online free See Private delivery services in Publication 51 (Circular A). File state income tax online free Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. File state income tax online free Statewide holidays no longer apply. File state income tax online free For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). File state income tax online free Fiscal year taxpayers. File state income tax online free  The due dates listed below apply whether you use a calendar or a fiscal year. File state income tax online free By January 31. File state income tax online free   File Form 943 with the IRS. File state income tax online free If you deposited all Form 943 taxes when due, you have 10 additional days to file. File state income tax online free Furnish each employee with a completed Form W-2, Wage and Tax Statement. File state income tax online free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). File state income tax online free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File state income tax online free If you deposited all the FUTA tax when due, you have 10 additional days to file. File state income tax online free File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. File state income tax online free If you deposited all Form 945 taxes when due, you have 10 additional days to file. File state income tax online free By February 15. File state income tax online free  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. File state income tax online free On February 16. File state income tax online free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. File state income tax online free Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. File state income tax online free If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. File state income tax online free If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. File state income tax online free By February 28. File state income tax online free   File paper Forms 1099 and 1096. File state income tax online free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. File state income tax online free S. File state income tax online free Information Returns, with the IRS. File state income tax online free For electronically filed returns, see By March 31 below. File state income tax online free File paper Forms W-2 and W-3. File state income tax online free File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). File state income tax online free For electronically filed returns, see By March 31 below. File state income tax online free By March 31. File state income tax online free   File electronic Forms W-2 and 1099. File state income tax online free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. File state income tax online free For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. File state income tax online free socialsecurity. File state income tax online free gov/employer. File state income tax online free For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. File state income tax online free By April 30, July 31, October 31, and January 31. File state income tax online free   Deposit FUTA taxes. File state income tax online free Deposit FUTA tax due if it is more than $500. File state income tax online free Before December 1. File state income tax online free  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. File state income tax online free Introduction You are generally required to withhold federal income tax from the wages of your employees. File state income tax online free You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). File state income tax online free You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File state income tax online free This chapter includes information about these taxes. File state income tax online free You must also pay self-employment tax on your net earnings from farming. File state income tax online free See chapter 12 for information on self-employment tax. File state income tax online free Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. File state income tax online free Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. File state income tax online free Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. File state income tax online free Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. File state income tax online free Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. File state income tax online free Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). File state income tax online free Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). File state income tax online free Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. File state income tax online free For more information, see Publication 51 (Circular A). File state income tax online free Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. File state income tax online free This is so even when you give the employee freedom of action. File state income tax online free What matters is that you have the right to control the details of how the services are performed. File state income tax online free You are responsible for withholding and paying employment taxes for your employees. File state income tax online free You are also required to file employment tax returns. File state income tax online free These requirements do not apply to amounts that you pay to independent contractors. File state income tax online free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. File state income tax online free If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. File state income tax online free Special rules apply to crew leaders. File state income tax online free See Crew Leaders , later. File state income tax online free Employer identification number (EIN). File state income tax online free   If you have employees, you must have an EIN. File state income tax online free If you do not have an EIN, you may apply for one online. File state income tax online free Go to IRS. File state income tax online free gov and click on the Apply for an EIN Online link under Tools. File state income tax online free You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). File state income tax online free The hours of operation for both numbers are Monday–Friday form 7:00 a. File state income tax online free m. File state income tax online free –7:00 p. File state income tax online free m. File state income tax online free local time (Alaska and Hawaii follow Pacific time). File state income tax online free You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File state income tax online free Employee's social security number (SSN). File state income tax online free   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). File state income tax online free Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). File state income tax online free It is also available from the SSA's website at www. File state income tax online free socialsecurity. File state income tax online free gov. File state income tax online free   The employee must furnish evidence of age, identity, and U. File state income tax online free S. File state income tax online free citizenship or lawful immigration status permitting employment with the Form SS-5. File state income tax online free An employee who is age 18 or older must appear in person with this evidence at an SSA office. File state income tax online free Form I-9. File state income tax online free    You must verify that each new employee is legally eligible to work in the United States. File state income tax online free This includes completing the Form I-9, Employment Eligibility Verification. File state income tax online free Form I-9 is available from the U. File state income tax online free S. File state income tax online free Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. File state income tax online free Form I-9 is also available from the USCIS website at www. File state income tax online free uscis. File state income tax online free gov. File state income tax online free You can also contact the USCIS at 1-800-375-5283 for more information. File state income tax online free New hire reporting. File state income tax online free   You are required to report any new employee to a designated state new hire registry. File state income tax online free Many states accept a copy of Form W-4 with employer information added. File state income tax online free Visit the Office of Child Support Enforcement website at www. File state income tax online free acf. File state income tax online free hhs. File state income tax online free gov/programs/cse/newhire for more information. File state income tax online free Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. File state income tax online free However, certain exemptions may apply to wages paid to your child, spouse, or parent. File state income tax online free Exemptions for your child. File state income tax online free   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. File state income tax online free However, see Nonexempt services of a child or spouse , later. File state income tax online free Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. File state income tax online free Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. File state income tax online free Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. File state income tax online free Exemptions for your spouse. File state income tax online free   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. File state income tax online free   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. File state income tax online free Nonexempt services of a child or spouse. File state income tax online free   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. File state income tax online free A corporation, even if it is controlled by you. File state income tax online free A partnership, even if you are a partner. File state income tax online free This does not apply to wages paid to your child if each partner is a parent of the child. File state income tax online free An estate or trust, even if it is the estate of a deceased parent. File state income tax online free In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. File state income tax online free Exemptions for your parent. File state income tax online free   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. File state income tax online free Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. File state income tax online free You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. File state income tax online free You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. File state income tax online free   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. File state income tax online free Qualified joint venture. File state income tax online free   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. File state income tax online free For more information about qualified joint ventures, see chapter 12. File state income tax online free Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. File state income tax online free Social security and Medicare taxes. File state income tax online free   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. File state income tax online free The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. File state income tax online free The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. File state income tax online free Federal income tax withholding. File state income tax online free   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. File state income tax online free Federal unemployment (FUTA) tax. File state income tax online free   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. File state income tax online free The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. File state income tax online free Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. File state income tax online free   The farmer is the employer of workers furnished by a crew leader in all other situations. File state income tax online free In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. File state income tax online free For example, some farmers employ individuals to recruit farmworkers exclusively for them. File state income tax online free Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. File state income tax online free The farmer is the employer in these cases. File state income tax online free For information about common-law employees, see section 1 of Publication 15-A. File state income tax online free For information about crew leaders, see the Department of Labor website at www. File state income tax online free dol. File state income tax online free gov/whd/regs/compliance/whdfs49. File state income tax online free htm. File state income tax online free Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. File state income tax online free You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). File state income tax online free The $150 test applies separately to each farmworker that you employ. File state income tax online free If you employ a family of workers, each member is treated separately. File state income tax online free Do not count wages paid by other employers. File state income tax online free You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). File state income tax online free If the $2,500 test for the group is not met, the $150 test for an employee still applies. File state income tax online free Exceptions. File state income tax online free   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. File state income tax online free However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. File state income tax online free   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. File state income tax online free   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. File state income tax online free Religious exemption. File state income tax online free   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. File state income tax online free This exemption is available only if both the employee and the employer are members of the group or division. File state income tax online free   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File state income tax online free Cash wages. File state income tax online free   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. File state income tax online free Cash wages include checks, money orders, and any kind of money or cash. File state income tax online free   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. File state income tax online free Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. File state income tax online free For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. File state income tax online free socialsecurity. File state income tax online free gov. File state income tax online free Noncash wages. File state income tax online free    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. File state income tax online free Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. File state income tax online free However, they are subject to these taxes if the substance of the transaction is a cash payment. File state income tax online free For information on lodging provided as a condition of employment, see Publication 15-B. File state income tax online free   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. File state income tax online free Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). File state income tax online free Tax rates and social security wage limit. File state income tax online free   For 2013, the employer and the employee will pay the following taxes. File state income tax online free The employer and employee each pay 6. File state income tax online free 2% of cash wages for social security tax (old-age, survivors, and disability insurance). File state income tax online free The employer and employee each pay 1. File state income tax online free 45% of cash wages for Medicare tax (hospital insurance). File state income tax online free The employee pays 0. File state income tax online free 9% of cash wages in excess of $200,000 for Additional Medicare Tax. File state income tax online free Wage limit. File state income tax online free   The limit on wages subject to the social security tax for 2013 is $113,700. File state income tax online free There is no limit on wages subject to the Medicare tax. File state income tax online free All covered wages are subject to the Medicare tax. File state income tax online free Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. File state income tax online free Paying employee's share. File state income tax online free   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. File state income tax online free It is additional income to the employee. File state income tax online free You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. File state income tax online free Example. File state income tax online free Jane operates a small family fruit farm. File state income tax online free She employs day laborers in the picking season to enable her to timely get her crop to market. File state income tax online free She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. File state income tax online free When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). File state income tax online free For 2013, Jane paid Mary $1,000 during the year. File state income tax online free Susan enters $1,076. File state income tax online free 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. File state income tax online free 50 social security and Medicare taxes paid for Mary). File state income tax online free She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. File state income tax online free Additional Medicare Tax. File state income tax online free   In addition to withholding Medicare tax at 1. File state income tax online free 45%, you must withhold a 0. File state income tax online free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File state income tax online free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File state income tax online free Additional Medicare Tax is only imposed on the employee. File state income tax online free There is no employer share of Additional Medicare Tax. File state income tax online free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. File state income tax online free   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). File state income tax online free For more information on Additional Medicare Tax, visit IRS. File state income tax online free gov and enter “Additional Medicare Tax” in the search box. File state income tax online free Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. File state income tax online free Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. File state income tax online free The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. File state income tax online free Form W-4. File state income tax online free   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. File state income tax online free In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. File state income tax online free An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. File state income tax online free   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. File state income tax online free   You should give each new employee a Form W-4 as soon as you hire the employee. File state income tax online free For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. File state income tax online free Have the employee complete and return the form to you before the first payday. File state income tax online free If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. File state income tax online free New Form W-4 for 2014. File state income tax online free   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. File state income tax online free Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. File state income tax online free You cannot accept substitute Forms W-4 developed by employees. File state income tax online free How to figure withholding. File state income tax online free   You can use one of several methods to determine the amount to withhold. File state income tax online free The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. File state income tax online free Publication 51 (Circular A) also contains additional information about federal income tax withholding. File state income tax online free Nonemployee compensation. File state income tax online free   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. File state income tax online free However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. File state income tax online free For more information, see the Instructions for Form 1099-MISC. File state income tax online free Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. File state income tax online free However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. File state income tax online free You meet the notification requirement by giving each employee any of the following. File state income tax online free Form W-2, which contains EIC notification on the back of Copy B. File state income tax online free A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. File state income tax online free Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). File state income tax online free Your own written statement with the exact wording of Notice 797. File state income tax online free For more information, see Publication 51 (Circular A). File state income tax online free Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. File state income tax online free You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. File state income tax online free If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. File state income tax online free You must also pay the employer's share of social security and Medicare taxes. File state income tax online free There is no employer share of Additional Medicare Tax. File state income tax online free Form 943. File state income tax online free   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. File state income tax online free Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). File state income tax online free Deposits. File state income tax online free   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. File state income tax online free However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. File state income tax online free   For more information on deposit rules, see Publication 51 (Circular A). File state income tax online free Electronic deposit requirement. File state income tax online free   You must use electronic funds transfer to make all federal tax deposits. File state income tax online free Generally, electronic funds transfers are made using EFTPS. File state income tax online free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File state income tax online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File state income tax online free EFTPS is a free service provided by the Department of Treasury. File state income tax online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File state income tax online free   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). File state income tax online free To get more information about EFTPS or to enroll in EFTPS, visit www. File state income tax online free eftps. File state income tax online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File state income tax online free Additional information about EFTPS is also available in Publication 966. File state income tax online free Form W-2. File state income tax online free   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. File state income tax online free However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. File state income tax online free The date the employee requests the form. File state income tax online free The date you make your final payment of wages to the employee. File state income tax online free Compensation paid to H-2A visa holders. File state income tax online free   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. File state income tax online free Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. File state income tax online free   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. File state income tax online free In this case, the worker must give the employer a completed Form W-4. File state income tax online free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. File state income tax online free   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File state income tax online free For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. File state income tax online free Trust fund recovery penalty. File state income tax online free   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. File state income tax online free A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. File state income tax online free A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. File state income tax online free   Willfully means voluntarily, consciously, and intentionally. File state income tax online free Paying other expenses of the business instead of the taxes due is acting willfully. File state income tax online free Consequences of treating an employee as an independent contractor. File state income tax online free   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. File state income tax online free See Publication 15-A for more information. File state income tax online free Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. File state income tax online free You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. File state income tax online free You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. File state income tax online free These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. File state income tax online free See Family Employees , earlier. File state income tax online free Alien farmworkers. File state income tax online free   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. File state income tax online free However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. File state income tax online free Commodity wages. File state income tax online free   Payments in kind for farm labor are not cash wages. File state income tax online free Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. File state income tax online free Tax rate and credit. File state income tax online free   The gross FUTA tax rate is 6. File state income tax online free 0% of the first $7,000 cash wages you pay to each employee during the year. File state income tax online free However, you are given a credit of up to 5. File state income tax online free 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. File state income tax online free If your state tax rate (experience rate) is less than 5. File state income tax online free 4%, you may still be allowed the full 5. File state income tax online free 4% credit. File state income tax online free   If you do not pay the state tax, you cannot take the credit. File state income tax online free If you are exempt from state unemployment tax for any reason, the full 6. File state income tax online free 0% rate applies. File state income tax online free See the Instructions for Form 940 for additional information. File state income tax online free More information. File state income tax online free   For more information on FUTA tax, see Publication 51 (Circular A). File state income tax online free Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. File state income tax online free It must not be collected or deducted from the wages of your employees. File state income tax online free Form 940. File state income tax online free   Report FUTA tax on Form 940. File state income tax online free The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). File state income tax online free Deposits. File state income tax online free   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. File state income tax online free If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. File state income tax online free You can add it to the tax for the next quarter. File state income tax online free If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. File state income tax online free If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. File state income tax online free Electronic deposit requirement. File state income tax online free   You must use electronic funds transfer to make all federal tax deposits. File state income tax online free Generally, electronic funds transfers are made using EFTPS. File state income tax online free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File state income tax online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File state income tax online free EFTPS is a free service provided by the Department of Treasury. File state income tax online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File state income tax online free   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). File state income tax online free To get more information about EFTPS or to enroll in EFTPS, visit www. File state income tax online free eftps. File state income tax online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File state income tax online free Additional information about EFTPS is also available in Publication 966. File state income tax online free Prev  Up  Next   Home   More Online Publications
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The File State Income Tax Online Free

File state income tax online free Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. File state income tax online free B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. File state income tax online free C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. File state income tax online free Copyrights, Copyrights. File state income tax online free Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. File state income tax online free Capitalized costs, Activities subject to the rules. File state income tax online free , Deducting vs. File state income tax online free Capitalizing Costs Loans, low or no interest, Loans with low or no interest. File state income tax online free Real estate taxes, Real estate taxes. File state income tax online free Real property, Real Property Settlement costs (fees), Settlement costs. File state income tax online free D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. File state income tax online free Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). File state income tax online free Franchises, Franchises, trademarks, and trade names. File state income tax online free Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. File state income tax online free M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. File state income tax online free Points, Points. File state income tax online free Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. File state income tax online free Real property, Real Property S Settlement costs (fees), Settlement costs. File state income tax online free Special-use valuation, Special-use valuation. File state income tax online free Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. File state income tax online free T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. File state income tax online free Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. File state income tax online free Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. File state income tax online free Exceptions, Exceptions. File state income tax online free Prev  Up     Home   More Online Publications