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File taxes online free 1. File taxes online free   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. File taxes online free Generally, each year you will report all income and deduct all out-of-pocket expenses in full. File taxes online free The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. File taxes online free If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). File taxes online free Rental Income In most cases, you must include in your gross income all amounts you receive as rent. File taxes online free Rental income is any payment you receive for the use or occupation of property. File taxes online free In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. File taxes online free When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. File taxes online free Most individual taxpayers use the cash method. File taxes online free Cash method. File taxes online free   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. File taxes online free You constructively receive income when it is made available to you, for example, by being credited to your bank account. File taxes online free Accrual method. File taxes online free    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. File taxes online free You generally deduct your expenses when you incur them, rather than when you pay them. File taxes online free More information. File taxes online free   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. File taxes online free Types of Income The following are common types of rental income. File taxes online free Advance rent. File taxes online free   Advance rent is any amount you receive before the period that it covers. File taxes online free Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. File taxes online free Example. File taxes online free On March 18, 2013, you signed a 10-year lease to rent your property. File taxes online free During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. File taxes online free You must include $19,200 in your rental income in the first year. File taxes online free Canceling a lease. File taxes online free   If your tenant pays you to cancel a lease, the amount you receive is rent. File taxes online free Include the payment in your income in the year you receive it regardless of your method of accounting. File taxes online free Expenses paid by tenant. File taxes online free   If your tenant pays any of your expenses, those payments are rental income. File taxes online free Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. File taxes online free For more information, see Rental Expenses , later. File taxes online free Example 1. File taxes online free Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. File taxes online free Under the terms of the lease, your tenant does not have to pay this bill. File taxes online free Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. File taxes online free You can deduct the utility payment made by your tenant as a rental expense. File taxes online free Example 2. File taxes online free While you are out of town, the furnace in your rental property stops working. File taxes online free Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. File taxes online free Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. File taxes online free You can deduct the repair payment made by your tenant as a rental expense. File taxes online free Property or services. File taxes online free   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. File taxes online free   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. File taxes online free Example. File taxes online free Your tenant is a house painter. File taxes online free He offers to paint your rental property instead of paying 2 months rent. File taxes online free You accept his offer. File taxes online free Include in your rental income the amount the tenant would have paid for 2 months rent. File taxes online free You can deduct that same amount as a rental expense for painting your property. File taxes online free Security deposits. File taxes online free   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. File taxes online free But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. File taxes online free    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. File taxes online free Include it in your income when you receive it. File taxes online free Other Sources of Rental Income Lease with option to buy. File taxes online free   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. File taxes online free If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. File taxes online free Part interest. File taxes online free   If you own a part interest in rental property, you must report your part of the rental income from the property. File taxes online free Rental of property also used as your home. File taxes online free   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. File taxes online free However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. File taxes online free See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). File taxes online free Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. File taxes online free Personal use of rental property. File taxes online free   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. File taxes online free Also, your rental expense deductions may be limited. File taxes online free See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). File taxes online free Part interest. File taxes online free   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. File taxes online free Example. File taxes online free Roger owns a one-half undivided interest in a rental house. File taxes online free Last year he paid $968 for necessary repairs on the property. File taxes online free Roger can deduct $484 (50% × $968) as a rental expense. File taxes online free He is entitled to reimbursement for the remaining half from the co-owner. File taxes online free When To Deduct You generally deduct your rental expenses in the year you pay them. File taxes online free If you use the accrual method, see Publication 538 for more information. File taxes online free Types of Expenses Listed below are the most common rental expenses. File taxes online free Advertising. File taxes online free Auto and travel expenses. File taxes online free Cleaning and maintenance. File taxes online free Commissions. File taxes online free Depreciation. File taxes online free Insurance. File taxes online free Interest (other). File taxes online free Legal and other professional fees. File taxes online free Local transportation expenses. File taxes online free Management fees. File taxes online free Mortgage interest paid to banks, etc. File taxes online free Points. File taxes online free Rental payments. File taxes online free Repairs. File taxes online free Taxes. File taxes online free Utilities. File taxes online free Some of these expenses, as well as other less common ones, are discussed below. File taxes online free Depreciation. File taxes online free   Depreciation is a capital expense. File taxes online free It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. File taxes online free   You can begin to depreciate rental property when it is ready and available for rent. File taxes online free See Placed in Service under When Does Depreciation Begin and End in chapter 2. File taxes online free Insurance premiums paid in advance. File taxes online free   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. File taxes online free You cannot deduct the total premium in the year you pay it. File taxes online free See chapter 6 of Publication 535 for information on deductible premiums. File taxes online free Interest expense. File taxes online free   You can deduct mortgage interest you pay on your rental property. File taxes online free When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. File taxes online free Chapter 4 of Publication 535 explains mortgage interest in detail. File taxes online free Expenses paid to obtain a mortgage. File taxes online free   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. File taxes online free These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. File taxes online free Form 1098, Mortgage Interest Statement. File taxes online free   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. File taxes online free If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. File taxes online free Attach a statement to your return showing the name and address of the other person. File taxes online free On the dotted line next to line 13, enter “See attached. File taxes online free ” Legal and other professional fees. File taxes online free   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. File taxes online free For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. File taxes online free You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. File taxes online free Local benefit taxes. File taxes online free   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. File taxes online free These charges are nondepreciable capital expenditures and must be added to the basis of your property. File taxes online free However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. File taxes online free Local transportation expenses. File taxes online free   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. File taxes online free However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. File taxes online free See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. File taxes online free   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. File taxes online free For 2013, the standard mileage rate for business use is 56. File taxes online free 5 cents per mile. File taxes online free For more information, see chapter 4 of Publication 463. File taxes online free    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. File taxes online free In addition, you must complete Form 4562, Part V, and attach it to your tax return. File taxes online free Pre-rental expenses. File taxes online free   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. File taxes online free Rental of equipment. File taxes online free   You can deduct the rent you pay for equipment that you use for rental purposes. File taxes online free However, in some cases, lease contracts are actually purchase contracts. File taxes online free If so, you cannot deduct these payments. File taxes online free You can recover the cost of purchased equipment through depreciation. File taxes online free Rental of property. File taxes online free   You can deduct the rent you pay for property that you use for rental purposes. File taxes online free If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. File taxes online free Travel expenses. File taxes online free   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. File taxes online free You must properly allocate your expenses between rental and nonrental activities. File taxes online free You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. File taxes online free The cost of improvements is recovered by taking depreciation. File taxes online free For information on travel expenses, see chapter 1 of Publication 463. File taxes online free    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. File taxes online free Uncollected rent. File taxes online free   If you are a cash basis taxpayer, do not deduct uncollected rent. File taxes online free Because you have not included it in your income, it is not deductible. File taxes online free   If you use an accrual method, report income when you earn it. File taxes online free If you are unable to collect the rent, you may be able to deduct it as a business bad debt. File taxes online free See chapter 10 of Publication 535 for more information about business bad debts. File taxes online free Vacant rental property. File taxes online free   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. File taxes online free However, you cannot deduct any loss of rental income for the period the property is vacant. File taxes online free Vacant while listed for sale. File taxes online free   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. File taxes online free If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. File taxes online free Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. File taxes online free These charges are also called loan origination fees, maximum loan charges, or premium charges. File taxes online free Any of these charges (points) that are solely for the use of money are interest. File taxes online free Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. File taxes online free The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. File taxes online free In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). File taxes online free The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. File taxes online free If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. File taxes online free De minimis OID. File taxes online free   The OID is de minimis if it is less than one-fourth of 1% (. File taxes online free 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). File taxes online free   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. File taxes online free On a constant-yield basis over the term of the loan. File taxes online free On a straight line basis over the term of the loan. File taxes online free In proportion to stated interest payments. File taxes online free In its entirety at maturity of the loan. File taxes online free You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. File taxes online free Example. File taxes online free Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. File taxes online free The loan is to be repaid over 30 years. File taxes online free During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. File taxes online free When the loan was made, she paid $1,500 in points to the lender. File taxes online free The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. File taxes online free Carol determines that the points (OID) she paid are de minimis based on the following computation. File taxes online free Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. File taxes online free 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). File taxes online free Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. File taxes online free Under the straight line method, she can deduct $50 each year for 30 years. File taxes online free Constant-yield method. File taxes online free   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. File taxes online free   You figure your deduction for the first year in the following manner. File taxes online free Determine the issue price of the loan. File taxes online free If you paid points on the loan, the issue price generally is the difference between the principal and the points. File taxes online free Multiply the result in (1) by the yield to maturity (defined later). File taxes online free Subtract any qualified stated interest payments (defined later) from the result in (2). File taxes online free This is the OID you can deduct in the first year. File taxes online free Yield to maturity (YTM). File taxes online free   This rate is generally shown in the literature you receive from your lender. File taxes online free If you do not have this information, consult your lender or tax advisor. File taxes online free In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. File taxes online free Qualified stated interest (QSI). File taxes online free   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. File taxes online free Example—Year 1. File taxes online free The facts are the same as in the previous example. File taxes online free The yield to maturity on Carol's loan is 10. File taxes online free 2467%, compounded annually. File taxes online free She figured the amount of points (OID) she could deduct in 2013 as follows. File taxes online free Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . File taxes online free 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. File taxes online free To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. File taxes online free Then follow steps (2) and (3), earlier. File taxes online free Example—Year 2. File taxes online free Carol figured the deduction for 2014 as follows. File taxes online free Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . File taxes online free 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. File taxes online free    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. File taxes online free A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. File taxes online free However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. File taxes online free Points when loan refinance is more than the previous outstanding balance. File taxes online free   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. File taxes online free For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. File taxes online free Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. File taxes online free Improvements. File taxes online free   You must capitalize any expense you pay to improve your rental property. File taxes online free An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. File taxes online free Betterments. File taxes online free   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. File taxes online free Restoration. File taxes online free   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. File taxes online free Adaptation. File taxes online free   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. File taxes online free Separate the costs of repairs and improvements, and keep accurate records. File taxes online free You will need to know the cost of improvements when you sell or depreciate your property. File taxes online free The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. File taxes online free Table 1-1. File taxes online free Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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File taxes online free Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. File taxes online free irs. File taxes online free gov/pub15. File taxes online free What's New Social security and Medicare tax for 2014. File taxes online free  The social security tax rate is 6. File taxes online free 2% each for the employee and employer, unchanged from 2013. File taxes online free The social security wage base limit is $117,000. File taxes online free The Medicare tax rate is 1. File taxes online free 45% each for the employee and employer, unchanged from 2013. File taxes online free There is no wage base limit for Medicare tax. File taxes online free 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 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File taxes online free 2014 withholdng tables. File taxes online free  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. File taxes online free Withholding allowance. File taxes online free  The 2014 amount for one withholding allowance on an annual basis is $3,950. File taxes online free Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). File taxes online free  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. File taxes online free A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. File taxes online free For more information see Notice 2013-77, 2013-50 I. File taxes online free R. File taxes online free B. File taxes online free 632, available at www. File taxes online free irs. File taxes online free gov/irb/2013-50_IRB/ar10. File taxes online free html. File taxes online free Change of responsible party. File taxes online free  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 Form 8822-B must be filed within 60 days of the change. File taxes online free 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 For a definition of “responsible party,” see the Form 8822-B instructions. File taxes online free Same-sex marriage. File taxes online free  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 For more information, see Revenue Ruling 2013-17, 2013-38 I. File taxes online free R. File taxes online free B. File taxes online free 201, available at www. File taxes online free irs. File taxes online free gov/irb/2013-38_IRB/ar07. File taxes online free html. File taxes online free Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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 Notice 2013-61, 2013-44 I. File taxes online free R. File taxes online free B. File taxes online free 432, is available at www. File taxes online free irs. File taxes online free gov/irb/2013-44_IRB/ar10. File taxes online free html. File taxes online free Reminders Additional Medicare Tax withholding. File taxes online free  In addition to withholding Medicare tax at 1. File taxes online free 45%, you must withhold a 0. File taxes online free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File taxes online free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File taxes online free Additional Medicare Tax is only imposed on the employee. File taxes online free There is no employer share of Additional Medicare Tax. File taxes online free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File taxes online free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. File taxes online free For more information on Additional Medicare Tax, visit IRS. File taxes online free gov and enter “Additional Medicare Tax” in the search box. File taxes online free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File taxes online free  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. File taxes online free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File taxes online free For more information, visit IRS. File taxes online free gov and enter “work opportunity tax credit” in the search box. File taxes online free Outsourcing payroll duties. File taxes online free  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 The employer remains responsible if the third party fails to perform any required action. File taxes online free 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 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File taxes online free COBRA premium assistance credit. File taxes online free  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 See COBRA premium assistance credit under Introduction. File taxes online free Federal tax deposits must be made by electronic funds transfer. File taxes online free  You must use electronic funds transfer to make all federal tax deposits. File taxes online free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes online free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File taxes online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File taxes online free EFTPS is a free service provided by the Department of Treasury. File taxes online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File taxes online free For more information on making federal tax deposits, see How To Deposit in section 11. File taxes online free To get more information about EFTPS or to enroll in EFTPS, visit www. File taxes online free eftps. File taxes online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File taxes online free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File taxes online free You must receive written notice from the IRS to file Form 944. File taxes online free  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. File taxes online free S. File taxes online free Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. File taxes online free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. File taxes online free For more information on requesting to file Form 944, visit IRS. File taxes online free gov and enter “file employment taxes annually” in the search box. File taxes online free Employers can request to file Forms 941 instead of Form 944. File taxes online free  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. File taxes online free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. File taxes online free For more information on requesting to file Form 944, visit IRS. File taxes online free gov and enter “file employment taxes annually” in the search box. File taxes online free Aggregate Form 941 filers. File taxes online free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. File taxes online free Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. File taxes online free To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. File taxes online free Aggregate Form 940 filers. File taxes online free  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File taxes online free Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. File taxes online free To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. File taxes online free Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. File taxes online free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. File taxes online free Spend less time and worry about taxes and more time running your business. File taxes online free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File taxes online free For e-file, visit www. File taxes online free irs. File taxes online free gov/efile for additional information. File taxes online free For EFTPS, visit www. File taxes online free eftps. File taxes online free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). File taxes online free For electronic filing of Forms W-2, Wage and Tax Statement, visit www. File taxes online free socialsecurity. File taxes online free gov/employer. File taxes online free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File taxes online free If a valid EIN is not provided, the return or payment will not be processed. File taxes online free This may result in penalties and delays in processing your return or payment. File taxes online free Electronic funds withdrawal (EFW). File taxes online free  If you file Form 940, Form 941, Form 944, or Form 945 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 However, do not use EFW to make federal tax deposits. File taxes online free For more information on paying your taxes using EFW, visit the IRS website at www. File taxes online free irs. File taxes online free gov/e-pay. File taxes online free A fee may be charged to file electronically. File taxes online free Credit or debit card payments. File taxes online free  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File taxes online free irs. File taxes online free gov/e-pay. File taxes online free However, do not use credit or debit cards to make federal tax deposits. File taxes online free Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. File taxes online free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File taxes online free 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 Hiring New Employees Eligibility for employment. File taxes online free  You must verify that each new employee is legally eligible to work in the United States. File taxes online free This includes completing the U. File taxes online free S. File taxes online free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File taxes online free You can get the form from USCIS offices or by calling 1-800-870-3676. File taxes online free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File taxes online free uscis. File taxes online free gov for more information. File taxes online free New hire reporting. File taxes online free  You are required to report any new employee to a designated state new hire registry. File taxes online free 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 Many states accept a copy of Form W-4 with employer information added. File taxes online free Visit the Office of Child Support Enforcement website at www. File taxes online free acf. File taxes online free hhs. File taxes online free gov/programs/cse/newhire for more information. File taxes online free W-4 request. File taxes online free  Ask each new employee to complete the 2014 Form W-4. File taxes online free See section 9. File taxes online free Name and social security number. File taxes online free  Record each new employee's name and number from his or her social security card. File taxes online free Any employee without a social security card should apply for one. File taxes online free See section 4. File taxes online free Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. File taxes online free  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. File taxes online free Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. File taxes online free Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. File taxes online free See section 13 for more information. File taxes online free Income tax withholding. File taxes online free  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. File taxes online free If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. File taxes online free Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. File taxes online free Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. File taxes online free See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. File taxes online free Publication 15-A includes information about withholding on pensions and annuities. File taxes online free Zero wage return. File taxes online free  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. File taxes online free The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. File taxes online free irs. File taxes online free gov/efile. File taxes online free Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. File taxes online free Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. File taxes online free Each item in this list has a page reference to a more detailed discussion in this publication. File taxes online free   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. File taxes online free 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 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 you file (for example, Instructions for Form 1099-MISC). File taxes online free Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. File taxes online free See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. File taxes online free If you file 250 or more Forms 1099, you must file them electronically. File taxes online free If you file 250 or more Forms W-2, you must file them electronically. File taxes online free SSA will not accept Forms W-2 and W-3 filed on magnetic media. File taxes online free Information reporting customer service site. File taxes online free  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 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). File taxes online free The center can also be reached by email at mccirp@irs. File taxes online free gov. File taxes online free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File taxes online free Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. File taxes online free Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. File taxes online free Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. File taxes online free Military retirement. File taxes online free Gambling winnings. File taxes online free Indian gaming profits. File taxes online free Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. File taxes online free Payments subject to backup withholding. File taxes online free For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. File taxes online free All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. File taxes online free Distributions from nonqualified pension plans and deferred compensation plans. File taxes online free  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. File taxes online free However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File taxes online free ; income tax withheld must be reported on Form 945. File taxes online free Backup withholding. File taxes online free  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). File taxes online free This withholding is referred to as “backup withholding. File taxes online free ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. File taxes online free In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. File taxes online free Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. File taxes online free You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. File taxes online free You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. File taxes online free The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. File taxes online free For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). File taxes online free Recordkeeping Keep all records of employment taxes for at least 4 years. File taxes online free These should be available for IRS review. File taxes online free Your records should include the following information. File taxes online free Your EIN. File taxes online free Amounts and dates of all wage, annuity, and pension payments. File taxes online free Amounts of tips reported to you by your employees. File taxes online free Records of allocated tips. File taxes online free The fair market value of in-kind wages paid. File taxes online free Names, addresses, social security numbers, and occupations of employees and recipients. File taxes online free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File taxes online free Dates of employment for each employee. File taxes online free 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 payors made to them. File taxes online free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). File taxes online free Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). File taxes online free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File taxes online free Copies of returns filed and confirmation numbers. File taxes online free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File taxes online free Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. File taxes online free Do not mail Form 8822-B with your employment tax return. File taxes online free Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. File taxes online free The list includes only the following: DHL Express (DHL): DHL Same Day Service. File taxes online free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File taxes online free 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 M. File taxes online free , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes online free For the IRS mailing address to use if you are using a private delivery service, go to IRS. File taxes online free gov and enter “private delivery service” in the search box. File taxes online free Your private delivery service can tell you how to get written proof of the mailing date. File taxes online free   Private delivery services cannot deliver items to P. File taxes online free O. File taxes online free boxes. File taxes online free You must use the U. File taxes online free S. File taxes online free Postal Service to mail any item to an IRS P. File taxes online free O. File taxes online free box address. File taxes online free Telephone Help Tax questions. File taxes online free   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. File taxes online free Help for people with disabilities. File taxes online free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. File taxes online free You may also use this number for assistance with unresolved tax problems. File taxes online free Recorded tax information (TeleTax). File taxes online free  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. File taxes online free You can listen to up to three topics on each call you make. File taxes online free Touch-Tone service is available 24 hours a day, 7 days a week. File taxes online free TeleTax topics are also available on the IRS website at www. File taxes online free irs. File taxes online free gov/taxtopics. File taxes online free Most tax topics listed below are also available in Spanish. File taxes online free For a complete list of TeleTax topics in Spanish, visit the IRS website at www. File taxes online free irs. File taxes online free gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. File taxes online free A list of employment tax topics is provided next. File taxes online free Select, by number, the topic you want to hear and call 1-800-829-4477. File taxes online free For the directory of all topics, select Topic 123. File taxes online free Teletax Topics Topic No. File taxes online free Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. File taxes online free Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. File taxes online free  Visit the IRS website at www. File taxes online free irs. File taxes online free gov/businesses and click on the Employment Taxes link under Businesses Topics. File taxes online free Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. File taxes online free irs. File taxes online free gov/businesses. File taxes online free To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. File taxes online free You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). File taxes online free 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 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. File taxes online free socialsecurity. File taxes online free gov/employer to register for Business Services Online. File taxes online free You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. File taxes online free In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. File taxes online free Form W-3 will be created for you based on your Forms W-2. File taxes online free Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. File taxes online free There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. File taxes online free See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. File taxes online free Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File taxes online free The penalty is $25 or 2% of the payment, whichever is more. File taxes online free However, the penalty on dishonored payments of $24. File taxes online free 99 or less is an amount equal to the payment. File taxes online free For example, a dishonored payment of $18 is charged a penalty of $18. File taxes online free Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes online free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes online free 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 Calendar The following is a list of important dates. File taxes online free Also see Publication 509, Tax Calendars. File taxes online free   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. File taxes online free 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 However, a statewide legal holiday does not delay the due date of federal tax deposits. File taxes online free See Deposits on Business Days Only in section 11. File taxes online free 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 S. File taxes online free Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. File taxes online free See Private Delivery Services under Reminders for more information. File taxes online free Introduction This publication explains your tax responsibilities as an employer. File taxes online free It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. File taxes online free It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. File taxes online free This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. File taxes online free References to “income tax” in this guide apply only to “federal” income tax. File taxes online free Contact your state or local tax department to determine if their rules are different. File taxes online free Additional employment tax information is available in Publication 15-A. File taxes online free Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. File taxes online free 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 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. File taxes online free Income tax. File taxes online free Social security tax. File taxes online free Medicare tax. File taxes online free FUTA tax. File taxes online free There are exceptions to these requirements. File taxes online free See section 15 for guidance. File taxes online free Railroad retirement taxes are explained in the Instructions for Form CT-1. File taxes online free Comments and suggestions. File taxes online free   We welcome your comments about this publication and your suggestions for future editions. File taxes online free   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. File taxes online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes online free   You can also send us comments from www. File taxes online free irs. File taxes online free gov/formspubs. File taxes online free Click on More Information and then click on Comment on Tax Forms and Publications. File taxes online 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 taxes online free Federal Government employers. File taxes online free   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. File taxes online free State and local government employers. File taxes online free   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. File taxes online free Most elected and appointed public officials of state or local governments are employees under common law rules. File taxes online free See chapter 3 of Publication 963, Federal-State Reference Guide. File taxes online free In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. File taxes online free See section 15 for more information on the exceptions. File taxes online free   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. File taxes online free irs. File taxes online free gov/pub/irs-irbs/irb00-06. File taxes online free pdf. File taxes online free   You can get information on reporting and social security coverage from your local IRS office. File taxes online free If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. File taxes online free To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. File taxes online free ncsssa. File taxes online free org. File taxes online free Disregarded entities and qualified subchapter S subsidiaries (QSubs). File taxes online free   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File taxes online free 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 See Regulations sections 1. File taxes online free 1361-4(a)(7) and 301. File taxes online free 7701-2(c)(2)(iv). File taxes online free COBRA premium assistance credit. File taxes online free   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 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 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File taxes online free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File taxes online free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File taxes online free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File taxes online free   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 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   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 The assistance for the coverage can last up to 15 months. File taxes online free   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 For more information see Notice 2009-27, 2009-16 I. File taxes online free R. File taxes online free B. File taxes online free 838, available at www. File taxes online free irs. File taxes online free gov/irb/2009-16_irb/ar09. File taxes online free html. File taxes online free   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   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. File taxes online free The reimbursement is made through a credit against the employer's employment tax liabilities. File taxes online free For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. File taxes online free The credit is treated as a deposit made on the first day of the return period (quarter or year). File taxes online free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File taxes online free 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   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 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. File taxes online free 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 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 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 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File taxes online free A record of the 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   For more information, visit IRS. File taxes online free gov and enter “COBRA” in the search box. File taxes online free Prev  Up  Next   Home   More Online Publications