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File taxes online Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. File taxes online irs. File taxes online gov/pub80. File taxes online What's New Social security and Medicare tax for 2014. File taxes online  The social security tax rate is 6. File taxes online 2% each for the employee and employer, unchanged from 2013. File taxes online The social security wage base limit is $117,000. File taxes online The Medicare tax rate is 1. File taxes online 45% each for the employee and employer, unchanged from 2013. File taxes online There is no wage base limit for Medicare tax. File taxes online 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 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 Change of responsible party. File taxes online . File taxes online  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 Form 8822-B must be filed within 60 days of the change. File taxes online 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 For a definition of “responsible party”, see the Form 8822-B instructions. File taxes online Same-sex marriage. File taxes online  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 For more information, see Revenue Ruling 2013-17, 2013-38 I. File taxes online R. File taxes online B. File taxes online 201, available at www. File taxes online irs. File taxes online gov/irb/2013-38_IRB/ar07. File taxes online html. File taxes online 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 Notice 2013-61, 2013-44 I. File taxes online R. File taxes online B. File taxes online 432, is available at www. File taxes online irs. File taxes online gov/irb/2013-44_IRB/ar10. File taxes online html. File taxes online Reminders Additional Medicare Tax withholding. File taxes online  In addition to withholding Medicare tax at 1. File taxes online 45%, you must withhold a 0. File taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File taxes online 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 Additional Medicare Tax is only imposed on the employee. File taxes online There is no employer share of Additional Medicare Tax. File taxes online 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 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. File taxes online For more information on Additional Medicare Tax, visit IRS. File taxes online gov and enter “Additional Medicare Tax” in the search box. File taxes online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File taxes online  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 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 For more information, visit IRS. File taxes online gov and enter “work opportunity tax credit” in the search box. File taxes online Outsourcing payroll duties. File taxes online  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 The employer remains responsible if the third party fails to perform any required action. File taxes online 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 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File taxes online Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). File taxes online  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). File taxes online For more information, see Announcement 2012-43, 2012-51 I. File taxes online R. File taxes online B. File taxes online 723, available at www. File taxes online irs. File taxes online gov/irb/2012-51_IRB/ar15. File taxes online html. File taxes online CNMI government employees now subject to social security and Medicare taxes. File taxes online  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. File taxes online COBRA premium assistance credit. File taxes online  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 See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. File taxes online You can get Publication 15 (Circular E) at IRS. File taxes online gov. File taxes online You must receive written notice from the IRS to file Form 944. File taxes online  If you have been filing Forms 941-SS 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-SS, you must contact the IRS to request to file Form 944. File taxes online You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. File taxes online For more information on requesting to file Form 944 visit IRS. File taxes online gov and enter “file employment taxes annually” in the search box. File taxes online Federal employers in the CNMI. File taxes online  The U. File taxes online S. File taxes online Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. File taxes online Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. File taxes online Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. File taxes online For questions, contact the CNMI Division of Revenue and Taxation. File taxes online Change of address. File taxes online  Use Form 8822-B to notify the IRS of an address change. File taxes online Do not mail Form 8822-B with your employment tax return. File taxes online Federal tax deposits must be made by electronic funds transfer. File taxes online  You must use electronic funds transfer to make all federal tax deposits. File taxes online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes online 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 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File taxes online EFTPS is a free service provided by the Department of Treasury. File taxes online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File taxes online For more information on making federal tax deposits, see How To Deposit in section 8. File taxes online For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. File taxes online eftps. File taxes online gov or call 1-800-555-4477 (U. File taxes online S. File taxes online Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). File taxes online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File taxes online Electronic filing and payment. File taxes online  Using electronic options can make filing a return and paying your federal tax easier. File taxes online Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. File taxes online You can use IRS e-file to file certain returns. File taxes online If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. File taxes online Do not use EFW to pay taxes that are required to be deposited. File taxes online Visit the IRS website at www. File taxes online irs. File taxes online gov/efile for more information on filing electronically. File taxes online For more information on paying your taxes using EFW, visit the IRS website at www. File taxes online irs. File taxes online gov/e-pay. File taxes online A fee may be charged to file electronically. File taxes online For EFTPS, visit www. File taxes online eftps. File taxes online gov or call EFTPS Customer Service at 1-800-555-4477 (U. File taxes online S. File taxes online Virgin Islands only) or 303-967-5916 (toll call). File taxes online For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. File taxes online socialsecurity. File taxes online gov/employer. File taxes online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File taxes online If a valid EIN is not provided, the return or payment will not be processed. File taxes online This may result in penalties and delays in processing your return or payment. File taxes online Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. File taxes online  Employers in American Samoa, the CNMI, Guam, and the U. File taxes online S. File taxes online Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. File taxes online Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. File taxes online For more information, visit Social Security Administration's SSA website at www. File taxes online ssa. File taxes online gov/bso/bsowelcome. File taxes online htm. File taxes online Credit or debit card payments. File taxes online  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File taxes online irs. File taxes online gov/e-pay. File taxes online However, do not use credit or debit cards to make federal tax deposits. File taxes online Hiring new employees. File taxes online  Record the number and name from each new employee's social security card. File taxes online An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. File taxes online See section 3. File taxes online Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. File taxes online  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. File taxes online For more information, see the Instructions for Schedule D (Form 941). File taxes online Apply for an employer identification number (EIN) online. File taxes online  You can apply for an EIN online by visiting IRS. File taxes online gov and clicking on the Apply for an EIN Online link under Tools. File taxes online Dishonored payments. File taxes online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File taxes online The penalty is $25 or 2% of the payment, whichever is more. File taxes online However, the penalty on dishonored payments of $24. File taxes online 99 or less is an amount equal to the payment. File taxes online For example, a dishonored payment of $18 is charged a penalty of $18. File taxes online Private delivery services. File taxes online  You can use certain private delivery services designated by the IRS to send tax returns or payments. File taxes online The list includes only the following: DHL Express (DHL): DHL Same Day Service. File taxes online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File taxes online 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 M. File taxes online , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes online For the IRS mailing address to use if you are using a private delivery service, go to IRS. File taxes online gov and enter “private delivery service” in the search box. File taxes online Your private delivery service can tell you how to get written proof of the mailing date. File taxes online Private delivery services cannot deliver items to P. File taxes online O. File taxes online boxes. File taxes online You must use the U. File taxes online S. File taxes online Postal Service to mail any item to an IRS P. File taxes online O. File taxes online box address. File taxes online Recordkeeping. File taxes online  Keep all records of employment taxes for 4 years. File taxes online These should be available for IRS review. File taxes online There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. File taxes online Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. File taxes online See Farm Crew Leaders in section 2. File taxes online Disregarded entities and qualified subchapter S subsidiaries (QSubs). File taxes online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File taxes online 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 See Regulations sections 1. File taxes online 1361-4(a)(7) and 301. File taxes online 7701-2(c)(2)(iv). File taxes online Photographs of missing children. File taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes online 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 Calendar   If any date 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 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 However, a statewide legal holiday does not delay the due date of federal tax deposits. File taxes online See Deposits on Business Days Only in section 8. File taxes online 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 S. File taxes online 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 See Private delivery services under Reminders. File taxes online The following are important dates and responsibilities. File taxes online Also see Publication 509, Tax Calendars. File taxes online By January 31. File taxes online   Furnish wage and tax statements to employees. File taxes online Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. File taxes online See section 10 for more information. File taxes online File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. File taxes online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File taxes online U. File taxes online S. File taxes online Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File taxes online Pay or deposit (if more than $500) any balance of the tax due. File taxes online If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File taxes online File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. File taxes online If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File taxes online By February 28. File taxes online  File paper wage and tax statements with the Social Security Administration (SSA). File taxes online File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). File taxes online For electronically filed returns, see By March 31 next. File taxes online By March 31. File taxes online  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. File taxes online Visit the SSA's Reporting Instructions & Information webpage at www. File taxes online socialsecurity. File taxes online gov/employer for more information. File taxes online By April 30, July 31, October 31, and January 31. File taxes online  File Form 941-SS with the IRS. File taxes online If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File taxes online Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. File taxes online Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. File taxes online If $500 or less, carry it over to the next quarter. File taxes online See section 11 for more information. File taxes online Prev  Up  Next   Home   More Online Publications
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File taxes online 29. File taxes online   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. File taxes online Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). File taxes online The following topics are included. File taxes online Who is subject to the limit. File taxes online Which itemized deductions are limited. File taxes online How to figure the limit. File taxes online Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. File taxes online Your AGI is the amount on Form 1040, line 38. File taxes online Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. File taxes online Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. File taxes online . File taxes online Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. File taxes online However, they are still subject to other applicable limits. File taxes online Medical and dental expenses—line 4. File taxes online Investment interest expense—line 14. File taxes online Casualty and theft losses of personal use property—line 20. File taxes online Casualty and theft losses of income-producing property—line 28. File taxes online Gambling losses—line 28. File taxes online How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. File taxes online See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. File taxes online Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. File taxes online ). File taxes online The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. File taxes online These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). File taxes online Itemized Deductions Worksheet. File taxes online   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. File taxes online Enter the result on Schedule A (Form 1040), line 29. File taxes online Keep the worksheet for your records. File taxes online    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. File taxes online Use the greater amount when completing Form 1040, line 40. File taxes online See chapter 20 for information on how to figure your standard deduction. File taxes online Example. File taxes online For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. File taxes online Their adjusted gross income on line 38 is $325,500. File taxes online Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. File taxes online The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. File taxes online Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). File taxes online They enter $141,375 on Schedule A (Form 1040), line 29. File taxes online Prev  Up  Next   Home   More Online Publications