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File Taxes Online Free 2012

File taxes online free 2012 Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. File taxes online free 2012 B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. File taxes online free 2012 C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. File taxes online free 2012 Copyrights, Copyrights. File taxes online free 2012 Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. File taxes online free 2012 Capitalized costs, Activities subject to the rules. File taxes online free 2012 , Deducting vs. File taxes online free 2012 Capitalizing Costs Loans, low or no interest, Loans with low or no interest. File taxes online free 2012 Real estate taxes, Real estate taxes. File taxes online free 2012 Real property, Real Property Settlement costs (fees), Settlement costs. File taxes online free 2012 D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. File taxes online free 2012 Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). File taxes online free 2012 Franchises, Franchises, trademarks, and trade names. File taxes online free 2012 Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. File taxes online free 2012 M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. File taxes online free 2012 Points, Points. File taxes online free 2012 Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. File taxes online free 2012 Real property, Real Property S Settlement costs (fees), Settlement costs. File taxes online free 2012 Special-use valuation, Special-use valuation. File taxes online free 2012 Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. File taxes online free 2012 T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. File taxes online free 2012 Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. File taxes online free 2012 Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. File taxes online free 2012 Exceptions, Exceptions. File taxes online free 2012 Prev  Up     Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The File Taxes Online Free 2012

File taxes online free 2012 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. File taxes online free 2012 irs. File taxes online free 2012 gov/pub51. File taxes online free 2012 What's New Social security and Medicare tax for 2014. File taxes online free 2012  The social security tax rate is 6. File taxes online free 2012 2% each for the employee and employer, unchanged from 2013. File taxes online free 2012 The social security wage base limit is $117,000. File taxes online free 2012 The Medicare tax rate is 1. File taxes online free 2012 45% each for the employee and employer, unchanged from 2013. File taxes online free 2012 There is no wage base limit for Medicare tax. File taxes online free 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File taxes online free 2012 Withholding allowance. File taxes online free 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. File taxes online free 2012 Change of responsible party. File taxes online free 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File taxes online free 2012 Form 8822-B must be filed within 60 days of the change. File taxes online free 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File taxes online free 2012 For a definition of "responsible party", see the Form 8822-B instructions. File taxes online free 2012 Same-sex marriage. File taxes online free 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File taxes online free 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. File taxes online free 2012 R. File taxes online free 2012 B. File taxes online free 2012 201, available at www. File taxes online free 2012 irs. File taxes online free 2012 gov/irb/2013-38_IRB/ar07. File taxes online free 2012 html. File taxes online free 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File taxes online free 2012 Notice 2013-61, 2013-44 I. File taxes online free 2012 R. File taxes online free 2012 B. File taxes online free 2012 432, is available at www. File taxes online free 2012 irs. File taxes online free 2012 gov/irb/2013-44_IRB/ar10. File taxes online free 2012 html. File taxes online free 2012 Reminders Additional Medicare Tax withholding. File taxes online free 2012  In addition to withholding Medicare tax at 1. File taxes online free 2012 45%, you must withhold a 0. File taxes online free 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File taxes online free 2012 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 taxes online free 2012 Additional Medicare Tax is only imposed on the employee. File taxes online free 2012 There is no employer share of Additional Medicare Tax. File taxes online free 2012 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 taxes online free 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. File taxes online free 2012 For more information on Additional Medicare Tax, visit IRS. File taxes online free 2012 gov and enter “Additional Medicare Tax” in the search box. File taxes online free 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File taxes online free 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File taxes online free 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File taxes online free 2012 For more information, visit IRS. File taxes online free 2012 gov and enter “work opportunity tax credit” in the search box. File taxes online free 2012 Outsourcing payroll duties. File taxes online free 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File taxes online free 2012 The employer remains responsible if the third party fails to perform any required action. File taxes online free 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File taxes online free 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File taxes online free 2012 COBRA premium assistance credit. File taxes online free 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. File taxes online free 2012 For more information, see COBRA premium assistance credit under Introduction. File taxes online free 2012 Compensation paid to H-2A foreign agricultural workers. File taxes online free 2012  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. File taxes online free 2012 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. File taxes online free 2012 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File taxes online free 2012 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. File taxes online free 2012 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. File taxes online free 2012 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. File taxes online free 2012 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File taxes online free 2012 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. File taxes online free 2012 Additional employment tax information. File taxes online free 2012  Visit the IRS website at www. File taxes online free 2012 irs. File taxes online free 2012 gov/businesses and click on Employment Taxes under Businesses Topics. File taxes online free 2012 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. File taxes online free 2012 m. File taxes online free 2012 –7:00 p. File taxes online free 2012 m. File taxes online free 2012 local time (Alaska and Hawaii follow Pacific time). File taxes online free 2012 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. File taxes online free 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). File taxes online free 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File taxes online free 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File taxes online free 2012 See Regulations sections 1. File taxes online free 2012 1361-4(a)(7) and 301. File taxes online free 2012 7701-2(c)(2)(iv). File taxes online free 2012 Differential wage payments. File taxes online free 2012  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. File taxes online free 2012 For more information, see Publication 15 (Circular E). File taxes online free 2012 Federal tax deposits must be made by electronic funds transfer. File taxes online free 2012  You must use electronic funds transfer to make all federal tax deposits. File taxes online free 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes online free 2012 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 taxes online free 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File taxes online free 2012 EFTPS is a free service provided by the Department of Treasury. File taxes online free 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File taxes online free 2012 For more information on making federal tax deposits, see How To Deposit in section 7. File taxes online free 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. File taxes online free 2012 eftps. File taxes online free 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File taxes online free 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File taxes online free 2012 Electronic filing and payment. File taxes online free 2012  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. File taxes online free 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. File taxes online free 2012 Spend less time and worry on taxes and more time running your business. File taxes online free 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File taxes online free 2012 For e-file, visit the IRS website at www. File taxes online free 2012 irs. File taxes online free 2012 gov/efile for additional information. File taxes online free 2012 For EFTPS, visit www. File taxes online free 2012 eftps. File taxes online free 2012 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. File taxes online free 2012 For electronic filing of Form W-2, visit www. File taxes online free 2012 socialsecurity. File taxes online free 2012 gov/employer. File taxes online free 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File taxes online free 2012 If a valid EIN is not provided, the return or payment will not be processed. File taxes online free 2012 This may result in penalties and delays in processing your return or payment. File taxes online free 2012 Electronic funds withdrawal (EFW). File taxes online free 2012  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. File taxes online free 2012 However, do not use EFW to make federal tax deposits. File taxes online free 2012 For more information on paying your taxes using EFW, visit the IRS website at www. File taxes online free 2012 irs. File taxes online free 2012 gov/e-pay. File taxes online free 2012 A fee may be charged to file electronically. File taxes online free 2012 Credit or debit card payments. File taxes online free 2012   Employers can pay the balance due shown on Form 943 by credit or debit card. File taxes online free 2012 Do not use a credit or debit card to make federal tax deposits. File taxes online free 2012 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. File taxes online free 2012 irs. File taxes online free 2012 gov/e-pay. File taxes online free 2012 When you hire a new employee. File taxes online free 2012  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. File taxes online free 2012 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. File taxes online free 2012 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. File taxes online free 2012 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. File taxes online free 2012 See section 1 for more information. File taxes online free 2012 Eligibility for employment. File taxes online free 2012  You must verify that each new employee is legally eligible to work in the United States. File taxes online free 2012 This includes completing the U. File taxes online free 2012 S. File taxes online free 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File taxes online free 2012 You can get the form from USCIS offices or by calling 1-800-870-3676. File taxes online free 2012 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File taxes online free 2012 uscis. File taxes online free 2012 gov for more information. File taxes online free 2012 New hire reporting. File taxes online free 2012   You are required to report any new employee to a designated state new-hire registry. File taxes online free 2012 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. File taxes online free 2012 Many states accept a copy of Form W-4 with employer information added. File taxes online free 2012 Visit the Office of Child Support Enforcement's website at www. File taxes online free 2012 acf. File taxes online free 2012 hhs. File taxes online free 2012 gov/programs/cse/newhire for more information. File taxes online free 2012 Dishonored payments. File taxes online free 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File taxes online free 2012 The penalty is $25 or 2% of the payment, whichever is more. File taxes online free 2012 However, the penalty on dishonored payments of $24. File taxes online free 2012 99 or less is an amount equal to the payment. File taxes online free 2012 For example, a dishonored payment of $18 is charged a penalty of $18. File taxes online free 2012 Forms in Spanish. File taxes online free 2012  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. File taxes online free 2012 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File taxes online free 2012 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. File taxes online free 2012 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). File taxes online free 2012 Information returns. File taxes online free 2012  You may be required to file information returns to report certain types of payments made during the year. File taxes online free 2012 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. File taxes online free 2012 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). File taxes online free 2012 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. File taxes online free 2012 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. File taxes online free 2012 If you file 250 or more Forms W-2, you must file them electronically. File taxes online free 2012 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. File taxes online free 2012 Information reporting customer service site. File taxes online free 2012  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. File taxes online free 2012 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). File taxes online free 2012 The call site can also be reached by email at mccirp@irs. File taxes online free 2012 gov. File taxes online free 2012 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File taxes online free 2012 Web-based application for an employer identification number (EIN). File taxes online free 2012  You can apply for an employer identification number (EIN) online by visiting IRS. File taxes online free 2012 gov and clicking on the Apply for an EIN Online link under Tools. File taxes online free 2012 When a crew leader furnishes workers to you. File taxes online free 2012  Record the crew leader's name, address, and EIN. File taxes online free 2012 See sections 2 and 10. File taxes online free 2012 Change of address. File taxes online free 2012  Use Form 8822-B to notify the IRS of an address change. File taxes online free 2012 Do not mail form 8822-B with your employment tax return. File taxes online free 2012 Ordering forms and publications. File taxes online free 2012  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. File taxes online free 2012 irs. File taxes online free 2012 gov/businesses. File taxes online free 2012 Click on the Online Ordering for Information Returns and Employer Returns. File taxes online free 2012 You can also visit www. File taxes online free 2012 irs. File taxes online free 2012 gov/formspubs to download other forms and publications. File taxes online free 2012 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. File taxes online free 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. File taxes online free 2012 socialsecurity. File taxes online free 2012 gov/employer, to register for Business Services Online. File taxes online free 2012 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. File taxes online free 2012 Form W-3 will be created for you based on your Forms W-2. File taxes online free 2012 Tax Questions. File taxes online free 2012   If you have a tax question, check the information available on IRS. File taxes online free 2012 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. File taxes online free 2012 m. File taxes online free 2012 –7:00 p. File taxes online free 2012 m. File taxes online free 2012 local time (Alaska and Hawaii follow Pacific time). File taxes online free 2012 We cannot answer tax questions sent to the address provided later for comments and suggestions. File taxes online free 2012 Recordkeeping. File taxes online free 2012  Keep all records of employment taxes for at least 4 years. File taxes online free 2012 These should be available for IRS review. File taxes online free 2012 Your records should include the following information. File taxes online free 2012 Your employer identification number (EIN). File taxes online free 2012 Amounts and dates of all wage, annuity, and pension payments. File taxes online free 2012 Names, addresses, social security numbers, and occupations of employees and recipients. File taxes online free 2012 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File taxes online free 2012 Dates of employment for each employee. File taxes online free 2012 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. File taxes online free 2012 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). File taxes online free 2012 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File taxes online free 2012 Copies of returns filed and confirmation numbers. File taxes online free 2012 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File taxes online free 2012 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. File taxes online free 2012 If the crew leader has no permanent mailing address, record his or her present address. File taxes online free 2012 Private delivery services. File taxes online free 2012  You can use certain private delivery services designated by the IRS to send tax returns and payments. File taxes online free 2012 The list includes only the following. File taxes online free 2012 DHL Express (DHL): DHL Same Day Service. File taxes online free 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File taxes online free 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File taxes online free 2012 M. File taxes online free 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes online free 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. File taxes online free 2012 gov and enter "private delivery service" in the search box. File taxes online free 2012 Your private delivery service can tell you how to get written proof of the mailing date. File taxes online free 2012 Private delivery services cannot deliver items to P. File taxes online free 2012 O. File taxes online free 2012 boxes. File taxes online free 2012 You must use the U. File taxes online free 2012 S. File taxes online free 2012 Postal Service to mail any item to an IRS P. File taxes online free 2012 O. File taxes online free 2012 box address. File taxes online free 2012 Photographs of missing children. File taxes online free 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes online free 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes online free 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes online free 2012 Calendar The following are important dates and responsibilities. File taxes online free 2012 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. File taxes online free 2012 Also see Publication 509, Tax Calendars. File taxes online free 2012   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. File taxes online free 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File taxes online free 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. File taxes online free 2012 See Deposits on Business Days Only in section 7. File taxes online free 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File taxes online free 2012 S. File taxes online free 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File taxes online free 2012 See Private delivery services under Reminders. File taxes online free 2012 By January 31 . File taxes online free 2012   File Form 943. File taxes online free 2012 See section 8 for more information on Form 943. File taxes online free 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File taxes online free 2012 Furnish each employee with a completed Form W-2. File taxes online free 2012 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). File taxes online free 2012 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File taxes online free 2012 See section 10 for more information on FUTA. File taxes online free 2012 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. File taxes online free 2012 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. File taxes online free 2012 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. File taxes online free 2012 By February 15. File taxes online free 2012  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. File taxes online free 2012 On February 16. File taxes online free 2012  Any Form W-4 claiming exemption from withholding for the previous year has now expired. File taxes online free 2012 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. File taxes online free 2012 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. File taxes online free 2012 See section 5 for more information. File taxes online free 2012 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. File taxes online free 2012 By February 28. File taxes online free 2012   File paper Forms 1099 and 1096. File taxes online free 2012 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. File taxes online free 2012 S. File taxes online free 2012 Information Returns, with the IRS. File taxes online free 2012 For electronically filed returns, see By March 31 below. File taxes online free 2012 File paper Forms W-2 and W-3. File taxes online free 2012 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. File taxes online free 2012 For electronically filed returns, see By March 31 next. File taxes online free 2012 By March 31. File taxes online free 2012   File electronic Forms W-2 and 1099. File taxes online free 2012 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. File taxes online free 2012 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. File taxes online free 2012 socialsecurity. File taxes online free 2012 gov/employer. File taxes online free 2012 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. File taxes online free 2012 By April 30, July 31, October 31, and January 31. File taxes online free 2012   Deposit FUTA taxes. File taxes online free 2012 Deposit FUTA tax if the undeposited amount is over $500. File taxes online free 2012 Before December 1. File taxes online free 2012  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. File taxes online free 2012 Introduction This publication is for employers of agricultural workers (farmworkers). File taxes online free 2012 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). File taxes online free 2012 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. File taxes online free 2012 If you have nonfarm employees, see Publication 15 (Circular E). File taxes online free 2012 If you have employees in the U. File taxes online free 2012 S. File taxes online free 2012 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). File taxes online free 2012 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. File taxes online free 2012 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. File taxes online free 2012 Comments and suggestions. File taxes online free 2012   We welcome your comments about this publication and your suggestions for future editions. File taxes online free 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. File taxes online free 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes online free 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes online free 2012   You can also send us comments from www. File taxes online free 2012 irs. File taxes online free 2012 gov/formspubs. File taxes online free 2012 Click on More Information and then click on Comment on Tax Forms and Publications. File taxes online free 2012   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. File taxes online free 2012 COBRA premium assistance credit. File taxes online free 2012   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. File taxes online free 2012 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. File taxes online free 2012 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File taxes online free 2012 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File taxes online free 2012 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File taxes online free 2012 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File taxes online free 2012   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. File taxes online free 2012 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. File taxes online free 2012   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. File taxes online free 2012 The assistance for the coverage can last up to 15 months. File taxes online free 2012   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. File taxes online free 2012 For more information, see Notice 2009-27, 2009-16 I. File taxes online free 2012 R. File taxes online free 2012 B. File taxes online free 2012 838, available at www. File taxes online free 2012 irs. File taxes online free 2012 gov/irb/2009-16_irb/ar09. File taxes online free 2012 html. File taxes online free 2012   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. File taxes online free 2012   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. File taxes online free 2012 The reimbursement is made through a credit against the employer's employment tax liabilities. File taxes online free 2012 For information on how to claim the credit, see the Instructions for Form 943. File taxes online free 2012 The credit is treated as a deposit made on the first day of the return period. File taxes online free 2012 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File taxes online free 2012 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. File taxes online free 2012   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. File taxes online free 2012 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. File taxes online free 2012 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. File taxes online free 2012 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. File taxes online free 2012 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. File taxes online free 2012 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File taxes online free 2012 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. File taxes online free 2012   For more information, visit IRS. File taxes online free 2012 gov and enter “COBRA” in the search box. File taxes online free 2012 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications