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File tax extension free 1. File tax extension free   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. File tax extension free Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. File tax extension free S. File tax extension free Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. File tax extension free S. File tax extension free Individual Income Tax Return 2350 Application for Extension of Time To File U. File tax extension free S. File tax extension free Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. File tax extension free S. File tax extension free Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. File tax extension free Filing Requirements If you are a U. File tax extension free S. File tax extension free citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. File tax extension free Your income, filing status, and age generally determine whether you must file an income tax return. File tax extension free Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. File tax extension free Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. File tax extension free Gross income. File tax extension free   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File tax extension free   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. File tax extension free If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. File tax extension free Self-employed individuals. File tax extension free   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. File tax extension free Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. File tax extension free 65 or older. File tax extension free   You are considered to be age 65 on the day before your 65th birthday. File tax extension free For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File tax extension free Residents of U. File tax extension free S. File tax extension free possessions. File tax extension free   If you are (or were) a bona fide resident of a U. File tax extension free S. File tax extension free possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. File tax extension free S. File tax extension free Possession. File tax extension free See the instructions for the form for more information. File tax extension free When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. File tax extension free If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. File tax extension free In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. File tax extension free When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File tax extension free — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File tax extension free A tax return delivered by the U. File tax extension free S. File tax extension free mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. File tax extension free See your Form 1040 or Form 1040A instructions for a list of designated delivery services. File tax extension free Foreign wire transfers. File tax extension free   If you have a U. File tax extension free S. File tax extension free bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). File tax extension free If you do not have a U. File tax extension free S. File tax extension free bank account, ask if your financial institution has a U. File tax extension free S. File tax extension free affiliate that can help you make same-day wire transfers. File tax extension free   For more information, visit www. File tax extension free eftps. File tax extension free gov. File tax extension free Extensions You can get an extension of time to file your return. File tax extension free In some circumstances, you also can get an extension of time to file and pay any tax due. File tax extension free However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File tax extension free This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. File tax extension free If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. File tax extension free Automatic 2-month extension. File tax extension free   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. File tax extension free S. File tax extension free citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. File tax extension free   If you use a calendar year, the regular due date of your return is April 15. File tax extension free Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. File tax extension free Married taxpayers. File tax extension free   If you file a joint return, either you or your spouse can qualify for the automatic extension. File tax extension free If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. File tax extension free How to get the extension. File tax extension free   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. File tax extension free Automatic 6-month extension. File tax extension free   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). File tax extension free To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). File tax extension free For more information about filing electronically, see E-file options , later. File tax extension free   The form must show your properly estimated tax liability based on the information available to you. File tax extension free    You may not be eligible. File tax extension free You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. File tax extension free E-file options. File tax extension free    You can use e-file to get an extension of time to file. File tax extension free You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. File tax extension free   First, complete Form 4868 to use as a worksheet. File tax extension free If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File tax extension free    Then, do one of the following. File tax extension free E-file Form 4868. File tax extension free You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File tax extension free You will need to provide certain information from your tax return for 2012. File tax extension free If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. File tax extension free If you e-file Form 4868, do not also send a paper Form 4868. File tax extension free E-file and pay by credit or debit card. File tax extension free You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. File tax extension free You can do this by phone or over the Internet. File tax extension free If you do this, you do not file Form 4868. File tax extension free For more information, see the instructions for your tax return. File tax extension free When to file. File tax extension free   Generally, you must request the 6-month extension by the regular due date of your return. File tax extension free Previous 2-month extension. File tax extension free   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. File tax extension free The 2-month period and the 6-month period start at the same time. File tax extension free You have to request the additional 4 months by the new due date allowed by the 2-month extension. File tax extension free   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. File tax extension free You must make an accurate estimate of your tax based on the information available to you. File tax extension free If you find you cannot pay the full amount due with Form 4868, you can still get the extension. File tax extension free You will owe interest on the unpaid amount from the original due date of the return. File tax extension free   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. File tax extension free Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. File tax extension free In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). File tax extension free Additional extension of time for taxpayers out of the country. File tax extension free   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File tax extension free   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. File tax extension free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. File tax extension free   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. File tax extension free Extension of time to meet tests. File tax extension free   You generally cannot get an extension of more than 6 months. File tax extension free However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. File tax extension free   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. File tax extension free The tests, the exclusions, and the deduction are explained in chapter 4. File tax extension free   You should request an extension if all three of the following apply. File tax extension free You are a U. File tax extension free S. File tax extension free citizen or resident alien. File tax extension free You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. File tax extension free Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. File tax extension free   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. File tax extension free However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. File tax extension free How to get an extension. File tax extension free   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. File tax extension free Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. File tax extension free What if tests are not met. File tax extension free   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). File tax extension free    You should make any request for an extension early, so that if it is denied you still can file your return on time. File tax extension free Otherwise, if you file late and additional tax is due, you may be subject to a penalty. File tax extension free Return filed before test is met. File tax extension free   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. File tax extension free S. File tax extension free and foreign sources and pay the tax on that income. File tax extension free If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. File tax extension free Foreign Currency You must express the amounts you report on your U. File tax extension free S. File tax extension free tax return in U. File tax extension free S. File tax extension free dollars. File tax extension free If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. File tax extension free S. File tax extension free dollars. File tax extension free How you do this depends on your functional currency. File tax extension free Your functional currency generally is the U. File tax extension free S. File tax extension free dollar unless you are required to use the currency of a foreign country. File tax extension free You must make all federal income tax determinations in your functional currency. File tax extension free The U. File tax extension free S. File tax extension free dollar is the functional currency for all taxpayers except some qualified business units (QBUs). File tax extension free A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. File tax extension free Even if you have a QBU, your functional currency is the dollar if any of the following apply. File tax extension free You conduct the business in U. File tax extension free S. File tax extension free dollars. File tax extension free The principal place of business is located in the United States. File tax extension free You choose to or are required to use the U. File tax extension free S. File tax extension free dollar as your functional currency. File tax extension free The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. File tax extension free Make all income tax determinations in your functional currency. File tax extension free If your functional currency is the U. File tax extension free S. File tax extension free dollar, you must immediately translate into U. File tax extension free S. File tax extension free dollars all items of income, expense, etc. File tax extension free (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. File tax extension free Use the exchange rate prevailing when you receive, pay, or accrue the item. File tax extension free If there is more than one exchange rate, use the one that most properly reflects your income. File tax extension free You can generally get exchange rates from banks and U. File tax extension free S. File tax extension free Embassies. File tax extension free If your functional currency is not the U. File tax extension free S. File tax extension free dollar, make all income tax determinations in your functional currency. File tax extension free At the end of the year, translate the results, such as income or loss, into U. File tax extension free S. File tax extension free dollars to report on your income tax return. File tax extension free Blocked Income You generally must report your foreign income in terms of U. File tax extension free S. File tax extension free dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. File tax extension free S. File tax extension free dollars. File tax extension free If, because of restrictions in a foreign country, your income is not readily convertible into U. File tax extension free S. File tax extension free dollars or into other money or property that is readily convertible into U. File tax extension free S. File tax extension free dollars, your income is “blocked” or “deferrable” income. File tax extension free You can report this income in one of two ways: Report the income and pay your federal income tax with U. File tax extension free S. File tax extension free dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. File tax extension free If you choose to postpone the reporting of the income, you must file an information return with your tax return. File tax extension free For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. File tax extension free Rul. File tax extension free 74-351. File tax extension free ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. File tax extension free You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. File tax extension free You must report your income on your information return using the foreign currency in which you received that income. File tax extension free If you have blocked income from more than one foreign country, include a separate information return for each country. File tax extension free Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. File tax extension free S. File tax extension free dollars or into other money or property that is convertible into U. File tax extension free S. File tax extension free currency. File tax extension free Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. File tax extension free If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. File tax extension free If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. File tax extension free If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. File tax extension free To apply for permission, file Form 3115, Application for Change in Accounting Method. File tax extension free You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. File tax extension free See the instructions for Form 3115 for information on changing your accounting method. File tax extension free Fulbright Grant All income must be reported in U. File tax extension free S. File tax extension free dollars. File tax extension free In most cases, the tax also must be paid in U. File tax extension free S. File tax extension free dollars. File tax extension free If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. File tax extension free S. File tax extension free tax that is based on the blocked income. File tax extension free Paying U. File tax extension free S. File tax extension free tax in foreign currency. File tax extension free   To qualify for this method of payment, you must prepare a statement that shows the following information. File tax extension free You were a Fulbright grantee and were paid in nonconvertible foreign currency. File tax extension free The total grant you received during the year and the amount you received in nonconvertible foreign currency. File tax extension free At least 70% of the grant was paid in nonconvertible foreign currency. File tax extension free The statement must be certified by the U. File tax extension free S. File tax extension free educational foundation or commission paying the grant or other person having control of grant payments to you. File tax extension free   You should prepare at least two copies of this statement. File tax extension free Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. File tax extension free Figuring actual tax. File tax extension free   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. File tax extension free If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. File tax extension free   Adjusted gross income that is blocked income × Total U. File tax extension free S. File tax extension free tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. File tax extension free A copy of the certified statement discussed earlier. File tax extension free A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. File tax extension free S. File tax extension free dollars. File tax extension free The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. File tax extension free Figuring estimated tax on nonconvertible foreign currency. File tax extension free   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. File tax extension free   Adjusted gross income that is blocked income × Total estimated U. File tax extension free S. File tax extension free tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. File tax extension free Deposit of foreign currency with disbursing officer. File tax extension free   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. File tax extension free Estimated tax installments. File tax extension free   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. File tax extension free See Estimated Tax , later. File tax extension free Deposit receipt. File tax extension free   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. File tax extension free The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. File tax extension free S. File tax extension free dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. File tax extension free Keep the copy for your records. File tax extension free Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. File tax extension free IRS e-file offers accurate, safe, and fast alternatives to filing on paper. File tax extension free IRS computers quickly and automatically check for errors or other missing information. File tax extension free Even returns with a foreign address can be e-filed! How to e-file. File tax extension free   There are three ways you can e-file. File tax extension free Use your personal computer. File tax extension free Use a volunteer. File tax extension free Many programs offering free tax help can e-file your return. File tax extension free Use a tax professional. File tax extension free Most tax professionals can e-file your return. File tax extension free These methods are explained in detail in the instructions for your tax return. File tax extension free Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. File tax extension free You claim the foreign earned income exclusion. File tax extension free You claim the foreign housing exclusion or deduction. File tax extension free You live in a foreign country. File tax extension free Instead, use one of the following special addresses. File tax extension free If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. File tax extension free O. File tax extension free Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. File tax extension free However, you should not file with the addresses listed above if you are a bona fide resident of the U. File tax extension free S. File tax extension free Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. File tax extension free Resident of U. File tax extension free S. File tax extension free Virgin Islands (USVI). File tax extension free   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. File tax extension free S. File tax extension free return. File tax extension free However, you must file a return with the USVI. File tax extension free    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File tax extension free Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. File tax extension free   If you are a U. File tax extension free S. File tax extension free citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. File tax extension free File the original return with the United States and file a signed copy of the U. File tax extension free S. File tax extension free return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. File tax extension free   You must complete Form 8689, Allocation of Individual Income Tax to the U. File tax extension free S. File tax extension free Virgin Islands, and attach a copy to both your U. File tax extension free S. File tax extension free return and your USVI return. File tax extension free You should file your U. File tax extension free S. File tax extension free return with the address listed under Where To File. File tax extension free   See Publication 570, Tax Guide for Individuals With Income From U. File tax extension free S. File tax extension free Possessions, for information about filing Virgin Islands returns. File tax extension free Resident of Guam. File tax extension free   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. File tax extension free    Send your return to the:     Department of Revenue and Taxation Government of Guam P. File tax extension free O. File tax extension free Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. File tax extension free S. File tax extension free citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. File tax extension free Send your return to the address listed under Where To File. File tax extension free   See Publication 570 for information about filing Guam returns. File tax extension free Resident of the Commonwealth of the Northern Mariana Islands. File tax extension free   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. File tax extension free    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File tax extension free O. File tax extension free Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. File tax extension free S. File tax extension free citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. File tax extension free Send your return to the address listed under Where To File. File tax extension free   See Publication 570 for information about filing Northern Mariana Islands returns. File tax extension free Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. File tax extension free S. File tax extension free citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. File tax extension free S. File tax extension free resident. File tax extension free This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. File tax extension free If you make this choice, the following two rules apply. File tax extension free You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. File tax extension free You must file a joint income tax return for the year you make the choice. File tax extension free This means that neither of you can claim under any tax treaty not to be a U. File tax extension free S. File tax extension free resident for a tax year for which the choice is in effect. File tax extension free You can file joint or separate returns in years after the year in which you make the choice. File tax extension free Example 1. File tax extension free Pat Smith, a U. File tax extension free S. File tax extension free citizen, is married to Norman, a nonresident alien. File tax extension free Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. File tax extension free Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. File tax extension free Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. File tax extension free Example 2. File tax extension free When Bob and Sharon Williams got married, both were nonresident aliens. File tax extension free In June of last year, Bob became a resident alien and remained a resident for the rest of the year. File tax extension free Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. File tax extension free Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. File tax extension free Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. File tax extension free If you do not choose to treat your nonresident alien spouse as a U. File tax extension free S. File tax extension free resident, you may be able to use head of household filing status. File tax extension free To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. File tax extension free For more information, see Publication 501. File tax extension free Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. File tax extension free S. File tax extension free resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). File tax extension free To get an SSN for a nonresident alien spouse, apply at an office of the U. File tax extension free S. File tax extension free Social Security Administration (SSA) or U. File tax extension free S. File tax extension free consulate. File tax extension free You must complete Form SS-5, Application for a Social Security Card, available at www. File tax extension free socialsecurity. File tax extension free gov or by calling 1-800-772-1213. File tax extension free You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. File tax extension free If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. File tax extension free How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. File tax extension free It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. File tax extension free S. File tax extension free citizen or resident alien on the last day of your tax year and that you choose to be treated as U. File tax extension free S. File tax extension free residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. File tax extension free (If one spouse died, include the name and address of the person making the choice for the deceased spouse. File tax extension free ) You generally make this choice when you file your joint return. File tax extension free However, you also can make the choice by filing a joint amended return on Form 1040X. File tax extension free Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. File tax extension free If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. File tax extension free You generally must file the amended joint return within 3 years from the date you filed your original U. File tax extension free S. File tax extension free income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File tax extension free Table 1–1. File tax extension free Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. File tax extension free   • The revocation must be made by the due date for filing the tax return for that tax year. File tax extension free   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. File tax extension free The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. File tax extension free     • The name and address of any person who is revoking the choice for a deceased spouse. File tax extension free     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. File tax extension free   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. File tax extension free Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. File tax extension free   • If the surviving spouse is a U. File tax extension free S. File tax extension free citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. File tax extension free   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. File tax extension free Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. File tax extension free Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. File tax extension free Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. File tax extension free S. File tax extension free citizen or resident alien at any time during the later tax year. File tax extension free Example. File tax extension free Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. File tax extension free They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. File tax extension free On January 10, 2012, Dick became a nonresident alien. File tax extension free Judy had remained a nonresident alien. File tax extension free Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. File tax extension free Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. File tax extension free For 2013, both are treated as nonresident aliens. File tax extension free If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. File tax extension free Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. File tax extension free If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. File tax extension free Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. File tax extension free S. File tax extension free citizen or resident abroad as for a taxpayer in the United States. File tax extension free For current instructions on making estimated tax payments, see Form 1040-ES. File tax extension free If you had a tax liability for 2013, you may have to pay estimated tax for 2014. File tax extension free Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. File tax extension free (The return must cover all 12 months. File tax extension free ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). File tax extension free See Publication 505 for more information. File tax extension free The first installment of estimated tax is due on April 15, 2014. File tax extension free Foreign earned income exclusion. File tax extension free   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. File tax extension free In addition, you can reduce your income by your estimated foreign housing deduction. File tax extension free However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. File tax extension free If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. File tax extension free   For more information about figuring your estimated tax, see Publication 505. File tax extension free Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. File tax extension free 1). File tax extension free   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. File tax extension free 1. File tax extension free Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). File tax extension free See the filing instructions at www. File tax extension free bsaefiling. File tax extension free fincen. File tax extension free treas. File tax extension free gov/main. File tax extension free html. File tax extension free   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. File tax extension free You do not need to file the report if the assets are with a U. File tax extension free S. File tax extension free military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. File tax extension free   More information about the filing of Form 114 can be found in the instructions for the form. File tax extension free FinCEN Form 105. File tax extension free   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. File tax extension free Certain recipients of currency or monetary instruments also must file Form 105. File tax extension free   More information about the filing of Form 105 can be found in the instructions on the back of the form. File tax extension free Form 8938. File tax extension free   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). File tax extension free The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File tax extension free Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File tax extension free S. File tax extension free person. File tax extension free   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File tax extension free   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File tax extension free Prev  Up  Next   Home   More Online Publications
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File tax extension free Publication 80 - Main Content Table of Contents Introduction 1. File tax extension free Employer Identification Number (EIN) 2. File tax extension free Who Are Employees?Tests. File tax extension free Business Owned and Operated by Spouses Farm Crew Leaders 3. File tax extension free Employee's Social Security Number (SSN)Registering for SSNVS. File tax extension free 4. File tax extension free Wages and Other CompensationFringe Benefits 5. File tax extension free TipsOrdering rule. File tax extension free 6. File tax extension free Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. File tax extension free How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. File tax extension free 8. File tax extension free Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. File tax extension free Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. File tax extension free Wage and Tax StatementsWaiver. File tax extension free 11. File tax extension free Federal Unemployment (FUTA) Tax—U. File tax extension free S. File tax extension free Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. File tax extension free S. File tax extension free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. File tax extension free Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). File tax extension free See section 6 and section 7 for more information. File tax extension free This publication summarizes employer responsibilities to collect, pay, and report these taxes. File tax extension free Whenever the term “United States” is used in this publication, it includes U. File tax extension free S. File tax extension free Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. File tax extension free This publication also provides employers in the U. File tax extension free S. File tax extension free Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. File tax extension free See section 11 for more information. File tax extension free Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. File tax extension free This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). File tax extension free See Publication 570, Tax Guide for Individuals With Income From U. File tax extension free S. File tax extension free Possessions, if you need this information. File tax extension free This publication also does not include information relating to income tax withholding. File tax extension free In U. File tax extension free S. File tax extension free Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. File tax extension free See Publication 15 (Circular E), for information on U. File tax extension free S. File tax extension free federal income tax withholding. File tax extension free Comments and suggestions. File tax extension free   We welcome your comments about this publication and your suggestions for future editions. File tax extension free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax extension free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax extension free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax extension free    You can also send us comments from www. File tax extension free irs. File tax extension free gov/formspubs. File tax extension free Click on More Information and then click on Comment on Tax Forms and Publications. File tax extension free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. File tax extension free 1. File tax extension free Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. File tax extension free Its format is 00-0000000. File tax extension free It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. File tax extension free Use your EIN on all of the items that you send to the IRS and SSA for your business. File tax extension free If you do not have an EIN, you may apply for one online. File tax extension free Go to IRS. File tax extension free gov and click on the Apply for an EIN Online link under Tools. File tax extension free You may also apply for an EIN by calling 1-800-829-4933, (U. File tax extension free S. File tax extension free Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File tax extension free Do not use a social security number (SSN) in place of an EIN. File tax extension free If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. File tax extension free If you took over another employer's business, do not use that employer's EIN. File tax extension free You should have only one EIN. File tax extension free If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. File tax extension free Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. File tax extension free S. File tax extension free Virgin Islands only) or 267-941-1000 (toll call). File tax extension free Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. File tax extension free S. File tax extension free Virgin Islands may call 1-800-829-4059. File tax extension free The IRS will tell you which EIN to use. File tax extension free For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. File tax extension free 2. File tax extension free Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. File tax extension free See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. File tax extension free Employee status under common law. File tax extension free   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. File tax extension free This is so even when you give the employee freedom of action. File tax extension free What matters is that you have the right to control the details of how the services are performed. File tax extension 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 tax extension free    Generally, people in business for themselves are not employees. File tax extension free For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. File tax extension free However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. File tax extension free   If an employer-employee relationship exists, it does not matter what it is called. File tax extension free The employee may be called an agent or independent contractor. File tax extension free It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. File tax extension free Statutory employees. File tax extension free   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. File tax extension free   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. File tax extension free a. File tax extension free   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. File tax extension free b. File tax extension free   A full-time life insurance salesperson who sells primarily for one company. File tax extension free c. File tax extension free   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. File tax extension free d. File tax extension free   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. File tax extension free The orders must be for merchandise for resale or supplies for use in the customer's business. File tax extension free The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. File tax extension free Tests. File tax extension free   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. File tax extension free The service contract states or implies that almost all of the services are to be performed personally by them. File tax extension free They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). File tax extension free The services are performed on a continuing basis for the same payer. File tax extension free Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. File tax extension free S. File tax extension free Virgin Islands only). File tax extension free   Publication 15-A gives examples of the employer-employee relationship. File tax extension free Statutory nonemployees. File tax extension free   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. File tax extension free They are generally treated as self-employed for employment tax purposes. File tax extension free See Publication 15-A for details. File tax extension free H-2A agricultural workers. File tax extension free   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. File tax extension free Treating employees as nonemployees. File tax extension free   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. File tax extension free See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. File tax extension free IRS help. File tax extension free   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. File tax extension free Voluntary Classification Settlement Program (VCSP). File tax extension free   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. File tax extension free To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). File tax extension free For more information, visit IRS. File tax extension free gov and enter “VCSP” in the search box. File tax extension free Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. File tax extension free See Publication 541, Partnerships, for more details. File tax extension free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. File tax extension free Exception—Qualified Joint Venture. File tax extension free   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. File tax extension free S. File tax extension free Individual Income Tax Return, or joint Form 1040-SS, U. File tax extension free S. File tax extension free Self-Employment Tax Return—U. File tax extension free S. File tax extension free Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. File tax extension free See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. File tax extension free Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. File tax extension free Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. File tax extension free For more information on qualified joint ventures, visit IRS. File tax extension free gov and enter “qualified joint venture” in the search box. File tax extension free Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. File tax extension free A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. File tax extension free If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. File tax extension free 3. File tax extension free Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. File tax extension free You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. File tax extension free If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. File tax extension free See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. File tax extension free Employee's social security card. File tax extension free   You should ask the employee to show you his or her social security card. File tax extension free The employee may show the card if it is available. File tax extension free Do not accept a social security card that says “Not valid for employment. File tax extension free ” A social security number issued with this legend does not permit employment. File tax extension free You may, but you are not required to, photocopy the social security card if the employee provides it. File tax extension free If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. File tax extension free The employee must complete and sign Form SS-5; it cannot be filed by the employer. File tax extension free You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. File tax extension free If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. File tax extension free Enter all zeroes in the SSN field if filing electronically. File tax extension free When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. File tax extension free Correctly record the employee's name and SSN. File tax extension free   Record the name and number of each employee as they appear on his or her social security card. File tax extension free If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. File tax extension free Continue to use the old name until the employee shows you the replacement social security card with the corrected name. File tax extension free   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. File tax extension free It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. File tax extension free Where to get and file social security number application forms. File tax extension free    U. File tax extension free S. File tax extension free Virgin Islands—U. File tax extension free S. File tax extension free Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. File tax extension free Thomas, VI 00802. File tax extension free  Guam—U. File tax extension free S. File tax extension free Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. File tax extension free  American Samoa—U. File tax extension free S. File tax extension free Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. File tax extension free  Commonwealth of the Northern Mariana Islands—U. File tax extension free S. File tax extension free Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. File tax extension free Verification of social security numbers. File tax extension free   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. File tax extension free Visit www. File tax extension free socialsecurity. File tax extension free gov/employer/ssnv. File tax extension free htm for more information. File tax extension free Registering for SSNVS. File tax extension free   You must register online and receive authorization from your employer to use SSNVS. File tax extension free To register, visit SSA's website at www. File tax extension free ssa. File tax extension free gov/employer and click on the Business Services Online link. File tax extension free Follow the registration instructions to obtain a user identification (ID) and password. File tax extension free You will need to provide the following information about yourself and your company. File tax extension free Name. File tax extension free SSN. File tax extension free Date of birth. File tax extension free Type of employer. File tax extension free EIN. File tax extension free Company name, address, and telephone number. File tax extension free Email address. File tax extension free   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. File tax extension free You must enter the activation code online to use SSNVS. File tax extension free 4. File tax extension free Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. File tax extension free S. File tax extension free Virgin Islands employers). File tax extension free However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. File tax extension free The wage base for social security tax is $117,000 for 2014. File tax extension free After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. File tax extension free The wage base for FUTA tax is $7,000 for 2014. File tax extension free All wages are subject to Medicare tax. File tax extension free The wages may be in cash or in other forms, such as an automobile for personal use. File tax extension free Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. File tax extension free It does not matter how payments are measured or paid. File tax extension free See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. File tax extension free See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. File tax extension free Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. File tax extension free Special rules apply to the reporting of third-party sick pay. File tax extension free For details, see Publication 15-A. File tax extension free Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. File tax extension free However, see Fringe Benefits , later in this section. File tax extension free Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. File tax extension free Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. File tax extension free For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. File tax extension free Travel and business expenses. File tax extension free   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. File tax extension free Sick pay. File tax extension free   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. File tax extension free These amounts are sometimes paid by a third party, such as an insurance company. File tax extension free In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. File tax extension free S. File tax extension free Virgin Islands employers). File tax extension free Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. File tax extension free Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. File tax extension free Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. File tax extension free Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. File tax extension free In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. File tax extension free For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. File tax extension free When fringe benefits are treated as paid. File tax extension free   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. File tax extension free You do not have to make a formal choice of payment dates or notify the IRS. File tax extension free You do not have to use the same basis for all employees. File tax extension free You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. File tax extension free However, see Special accounting rule for fringe benefits provided during November and December , later in this section. File tax extension free   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. File tax extension free However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. File tax extension free This election does not apply to a fringe benefit where real property or investment personal property is transferred. File tax extension free Withholding social security and Medicare taxes on fringe benefits. File tax extension free   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. File tax extension free   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. File tax extension free Depositing taxes on fringe benefits. File tax extension free   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. File tax extension free You may make a reasonable estimate of the value of the fringe benefits. File tax extension free In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. File tax extension free   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. File tax extension free If deposits are underpaid, see Deposit Penalties in section 8. File tax extension free Valuation of vehicles provided to employees. File tax extension free    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. File tax extension free For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. File tax extension free Special accounting rule for fringe benefits provided during November and December. File tax extension free   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. File tax extension free However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. File tax extension free   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. File tax extension free If you use the special accounting rule, your employee must also use it for the same period that you use it. File tax extension free You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. File tax extension free 5. File tax extension free Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. File tax extension free Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. File tax extension free The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. File tax extension free Both directly and indirectly tipped employees must report tips to you. File tax extension free The report should not include tips that the employee paid out to other employees. File tax extension free No report is required for months when tips are less than $20. File tax extension free Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. File tax extension free They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. File tax extension free Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. File tax extension free gov. File tax extension free The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. File tax extension free You are permitted to establish a system for electronic tip reporting by employees. File tax extension free See Regulations section 31. File tax extension free 6053-1(d). File tax extension free Collecting taxes on tips. File tax extension free   You must collect the employee social security and Medicare taxes on the employee's tips. File tax extension free You can also collect these taxes from the employee's wages or from other funds that he or she makes available. File tax extension free Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. File tax extension free Collect the employee Medicare tax for the whole year on all wages and tips. File tax extension free   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. File tax extension free You are responsible for the employer Medicare tax for the whole year on all wages and tips. File tax extension free File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. File tax extension free The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. File tax extension free Ordering rule. File tax extension free   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. File tax extension free Reporting tips. File tax extension free   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). File tax extension free Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. File tax extension free Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. File tax extension free The table in section 12 shows how tips are treated for FUTA tax purposes. File tax extension free   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. File tax extension free See Revenue Ruling 2012-18, 2012-26 I. File tax extension free R. File tax extension free B. File tax extension free 1032, available at www. File tax extension free irs. File tax extension free gov/irb/2012-26_IRB/ar07. File tax extension free html. File tax extension free 6. File tax extension free Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). File tax extension free In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. File tax extension free For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. File tax extension free Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. File tax extension free A “share farmer” working for you is not your employee. File tax extension free However, the share farmer may be subject to self-employment tax. File tax extension free In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. File tax extension free For details, see Regulations section 31. File tax extension free 3121(b)(16)-1. File tax extension free The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. File tax extension free You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. File tax extension free The $150 test applies separately to each farmworker that you employ. File tax extension free If you employ a family of workers, each member is treated separately. File tax extension free Do not count wages paid by other employers. File tax extension free The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. File tax extension free Exceptions. File tax extension free   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. File tax extension free   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. File tax extension free 7. File tax extension free How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. File tax extension free 2% (amount withheld) each for the employer and employee (12. File tax extension free 4% total). File tax extension free The social security wage base limit is $117,000. File tax extension free The tax rate for Medicare is 1. File tax extension free 45% (amount withheld) each for the employee and employer (2. File tax extension free 9% total). File tax extension free There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. File tax extension free Multiply each wage payment by these percentages to figure the tax to withhold from employees. File tax extension free Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). File tax extension free See section 5 for information on tips. File tax extension free Additional Medicare Tax withholding. File tax extension free   In addition to withholding Medicare tax at 1. File tax extension free 45%, you must withhold a 0. File tax extension free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File tax extension 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 tax extension free Additional Medicare Tax is only imposed on the employee. File tax extension free There is no employer share of Additional Medicare Tax. File tax extension free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File tax extension free   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. File tax extension free For more information on Additional Medicare Tax, visit IRS. File tax extension free gov and enter “Additional Medicare Tax” in the search box. File tax extension free Deducting the tax. File tax extension free   Deduct the employee tax from each wage payment. File tax extension free If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. File tax extension free Employee's portion of taxes paid by employer. File tax extension free   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. File tax extension free This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. File tax extension free This again increases the amount of the additional taxes that you must pay. File tax extension free Household and agricultural employers. File tax extension free   This discussion does not apply to household and agricultural employers. File tax extension free If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. File tax extension free However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. File tax extension free See Publication 15-A for details. File tax extension free Sick pay payments. File tax extension free   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. File tax extension free For details on third-party payers of sick pay, see Publication 15-A. File tax extension free 8. File tax extension free Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. File tax extension free You must make the deposit by electronic funds transfer. File tax extension free For more information about electronic funds transfers, see How To Deposit , later in this section. File tax extension free Payment with Return $2,500 rule. File tax extension free   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. File tax extension free   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. File tax extension free Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. File tax extension free Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. File tax extension free Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. File tax extension free Semiweekly schedule depositors must timely deposit the amount. File tax extension free See Accuracy of Deposits Rule and How To Deposit, later in this section. File tax extension free When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. File tax extension free Therefore, farm and nonfarm workers are discussed together except where noted. File tax extension free Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. File tax extension free The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. File tax extension free The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). File tax extension free You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). File tax extension free If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. File tax extension free Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. File tax extension free Lookback period for employers of nonfarm workers. File tax extension free   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. File tax extension free These four quarters are your lookback period even if you did not report any taxes for any of the quarters. File tax extension free For 2014, the lookback period is July 1, 2012, through June 30, 2013. File tax extension free    Table 1. File tax extension free Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. File tax extension free 1, 2012 Jan. File tax extension free 1, 2013 Apr. File tax extension free 1, 2013 through through through through Sep. File tax extension free 30, 2012 Dec. File tax extension free 31, 2012 Mar. File tax extension free 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. File tax extension free For example, the lookback period for calendar year 2014 is calendar year 2012. File tax extension free In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. File tax extension free Lookback period for employers of farmworkers. File tax extension free   The lookback period for Form 943 is the second calendar year preceding the current calendar year. File tax extension free The lookback period for calendar year 2014 is calendar year 2012. File tax extension free Adjustments to lookback period taxes. File tax extension free   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). File tax extension free Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. File tax extension free Example. File tax extension free   An employer originally reported total taxes of $45,000 for the lookback period. File tax extension free The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. File tax extension free The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. File tax extension free Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. File tax extension free For monthly schedule depositors, the deposit period is a calendar month. File tax extension free The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. File tax extension free Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. File tax extension free You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. File tax extension free New employers. File tax extension free   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. File tax extension free Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). File tax extension free Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. File tax extension free If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. File tax extension free Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. File tax extension free Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. File tax extension free Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. File tax extension free For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. File tax extension free If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. File tax extension free Semiweekly deposit period spanning two quarters. File tax extension free   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. File tax extension free Example. File tax extension free   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. File tax extension free Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). File tax extension free Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. File tax extension free   Rose Co. File tax extension free reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. File tax extension free is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. File tax extension free However, for 2014, Rose Co. File tax extension free is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. File tax extension free Employers of farmworkers. File tax extension free   Red Co. File tax extension free reported taxes on its 2012 Form 943, line 9, of $48,000. File tax extension free On its 2013 Form 943, line 11, it reported taxes of $60,000. File tax extension free   Red Co. File tax extension free is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. File tax extension free However, for 2015, Red Co. File tax extension free is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. File tax extension free New agricultural employers. File tax extension free   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. File tax extension free However, see the $100,000 Next-Day Deposit Rule , later in this section. File tax extension free Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. File tax extension free A business day is any day other than a Saturday, Sunday, or legal holiday. File tax extension free For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). File tax extension free Semiweekly schedule depositors have at least 3 business days to make a deposit. File tax extension free If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. File tax extension free For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). File tax extension free Legal holiday. File tax extension free   The term “legal holiday” means any legal holiday in the District of Columbia. File tax extension free Legal holidays for 2014 are listed below. File tax extension free January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. File tax extension free February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. File tax extension free Monthly schedule example. File tax extension free   Spruce Co. File tax extension free is a monthly schedule depositor with seasonal employees. File tax extension free It paid wages each Friday during August but did not pay any wages during September. File tax extension free Under the monthly deposit schedule, Spruce Co. File tax extension free must deposit the combined tax liabilities for the four August paydays by September 15. File tax extension free Spruce Co. File tax extension free does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. File tax extension free Semiweekly schedule example. File tax extension free   Green, Inc. File tax extension free is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. File tax extension free Although Green, Inc. File tax extension free , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. File tax extension free The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. File tax extension free ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). File tax extension free Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. File tax extension free $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. File tax extension free For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. File tax extension free For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. File tax extension free Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. File tax extension free However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. File tax extension free For example, Fir Co. File tax extension free is a semiweekly schedule depositor. File tax extension free On Monday, Fir Co. File tax extension free accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. File tax extension free On Tuesday, Fir Co. File tax extension free accumulates additional taxes of $30,000. File tax extension free Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. File tax extension free does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). File tax extension free If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. File tax extension free Example. File tax extension free   Elm, Inc. File tax extension free started its business on May 1, 2014. File tax extension free On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. File tax extension free On Friday, May 9, Elm, Inc. File tax extension free paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. File tax extension free Elm, Inc. File tax extension free must deposit $100,000 by Monday, May 12, the next business day. File tax extension free Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. File tax extension free However, because Elm, Inc. File tax extension free accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. File tax extension free It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. File tax extension free Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. File tax extension free However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. File tax extension free Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. File tax extension free Makeup date for deposit shortfall: Monthly schedule depositor. File tax extension free Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. File tax extension free You may pay the shortfall with your return even if the amount is $2,500 or more. File tax extension free Semiweekly schedule depositor. File tax extension free Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. File tax extension free For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). File tax extension free However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. File tax extension free In this case, the shortfall must be deposited by April 30, 2014. File tax extension free Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). File tax extension free Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. File tax extension free If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. File tax extension free How To Deposit You must deposit employment taxes by electronic funds transfer. File tax extension free See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. File tax extension free Electronic deposit requirement. File tax extension free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). File tax extension free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File tax extension 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 tax extension free   EFTPS is a free service provided by the Department of the Treasury. File tax extension free To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. File tax extension free S. File tax extension free Virgin Islands only) or 303-967-5916 (toll call). File tax extension free You can also visit the EFTPS website at www. File tax extension free eftps. File tax extension free gov. File tax extension free Additional information about EFTPS is also available in Publication 966. File tax extension free When you receive your EIN. File tax extension free   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. File tax extension free You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. File tax extension free Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. File tax extension free If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. File tax extension free Deposit record. File tax extension free   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. File tax extension free The number can be used as a receipt or to trace the payment. File tax extension free Depositing on time. File tax extension free   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. File tax extension free m. File tax extension free Eastern time the day before the date the deposit is due. File tax extension free If you use a third party to make deposits on your behalf, they may have different cutoff times. File tax extension free Same-day payment option. File tax extension free   If you fail to initiate a deposit transaction on EFTPS by 8 p. File tax extension free m. File tax extension free Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). File tax extension free To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. File tax extension free Please check with your financial institution regarding availability, deadlines, and costs. File tax extension free Your financial institution may charge you a fee for payments made this way. File tax extension free To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. File tax extension free eftps. File tax extension free gov to download the Same-Day Payment Worksheet. File tax extension free How to claim credit for overpayments. File tax extension free   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. File tax extension free Do not ask EFTPS to request a refund from the IRS for you. File tax extension free Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. File tax extension free The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. File tax extension free The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. File tax extension free For amounts not properly or timely deposited, the penalty rates are as follows. File tax extension free 2% - Deposits made 1 to 5 days late. File tax extension free 5% - Deposits made 6 to 15 days late. File tax extension free 10% - Deposits made 16 or more days late. File tax extension free Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. File tax extension free 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). File tax extension free 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. File tax extension free Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. File tax extension free Special rule for former Form 944 filers. File tax extension free    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. File tax extension free Order in which deposits are applied. File tax extension free   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). File tax extension free However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. File tax extension free Follow the instructions on the penalty notice that you received. File tax extension free For more information on designating deposits, see Revenue Procedure 2001-58. File tax extension free You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. File tax extension free irs. File tax extension free gov/pub/irs-irbs/irb01-50. File tax extension free pdf. File tax extension free Example. File tax extension free Cedar, Inc. File tax extension free is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. File tax extension free It does not make the deposit on July 15. File tax extension free On August 15, Cedar, Inc. File tax extension free deposits $2,000. File tax extension free Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. File tax extension free Accordingly, $500 of the July 15 liability remains undeposited. File tax extension free The penalty on this underdeposit will apply as explained earlier. File tax extension free Trust fund recovery penalty. File tax extension free   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. File tax extension free The penalty is the full amount of the unpaid trust fund tax. File tax extension free This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. File tax extension free   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. File tax extension free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. File tax extension free A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. File tax extension free    Willfully means voluntarily, consciously, and intentionally. File tax extension free A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. File tax extension free “Averaged” failure-to-deposit penalty. File tax extension free   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. File tax extension free IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. File tax extension free Completed Form 941-SS, line 14, instead of Schedule B (Form 941). File tax extension free Failed to attach a properly completed Schedule B (Form 941). File tax extension free Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. File tax extension free   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. File tax extension free Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. File tax extension free   You can avoid the penalty by reviewing your return before filing it. File tax extension free Follow these steps before filing your Form 941-SS. File tax extension free If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. File tax extension free If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. File tax extension free Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. File tax extension free Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). File tax extension free For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). File tax extension free Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. File tax extension free If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). File tax extension free If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. File tax extension free If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. File tax extension free 9. File tax extension free Employer's Returns General instructions. File tax extension free   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. File tax extension free (U. File tax extension free S. File tax extension free Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. File tax extension free ) Employers with employees subject to U. File tax extension free S. File tax extension free income tax withholding. File tax extension free   If you have both employees who are subject to U. File tax extension free S. File tax extension free income tax withholding and employees who are not subject to U. File tax extension free S. File tax extension free income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. File tax extension free Nonfarm employers. File tax extension free   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. File tax extension free Due dates for each quarter of the calendar year are as follows. File tax extension free Quarter Due Jan. File tax extension free , Feb. File tax extension free , Mar. File tax extension free Apr. File tax extension free 30 Apr. File tax extension free , May, June July 31 July, Aug. File tax extension free , Sept. File tax extension free Oct. File tax extension free 31 Oct. File tax extension free , Nov. File tax extension free , Dec. File tax extension free Jan. File tax extension free 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. File tax extension free If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. File tax extension free   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. File tax extension free Form 944. File tax extension free   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). File tax extension free Household employers reporting social security and Medicare taxes. File tax extension free   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). File tax extension free Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. File tax extension free See Publication 926, Household Employer's Tax Guide, for more information. File tax extension free Employers of farmworkers. File tax extension free   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. File tax extension free   File a Form 943 each year for all taxable wages paid for farmwork. File tax extension free You may report household workers in a private home on a farm operated for profit on Form 943. File tax extension free Do not report wages for farmworkers on Form 941-SS or 944. File tax extension free   Send Form 943 to the IRS by January 31 of the following year. File tax extension free Send it with payment of any taxes due that you are not required to deposit. File tax extension free If you deposited all taxes when due, you have 10 additional days to file. File tax extension free Penalties. File tax extension free   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. File tax extension free The maximum penalty is generally 25% of the tax due. File tax extension free Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. File tax extension free 5% per month of the amount of tax. File tax extension free For individual filers only, the failure-to-pay penalty is reduced from 0. File tax extension free 5% per month to 0. File tax extension free 25% per month if an installment agreement is in effect. File tax extension free You must have filed your return on or before the due date of the return to qualify for the reduced penalty. File tax extension free The maximum amount of the failure-to-pay penalty is also 25% of the tax due. File tax extension free If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. File tax extension free The penalties will not be charged if you have a reasonable cause for failing to file or pay. File tax extension free If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. File tax extension free Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. File tax extension free See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. File tax extension free Prior Period Adjustments Forms for prior period adjustments. File tax extension free   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. File tax extension free There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. File tax extension free Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. File tax extension free Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. File tax extension free See Revenue Ruling 2009-39, 2009-52 I. File tax extension free R. File tax extension free B. File tax extension free 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. File tax extension free You can find Revenue Ruling 2009-39, at www. File tax extension free irs. File tax extension free gov/irb/2009-52_IRB/ar14. File tax extension free html. File tax extension free Background. File tax extension free   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. File tax extension free Treasury Decision 9405, 2008-32 I. File tax extension free R. File tax extension free B. File tax extension free 293, is available at www. File tax extension free irs. File tax extension free gov/irb/2008-32_IRB/ar13. File tax extension free html. File tax extension free You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. File tax extension free You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. File tax extension free We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. File tax extension free Correcting employment taxes. File tax extension free   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for