Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.
1. Get Answers
Your online questions are customized to your unique tax situation.
2. Maximize your Refund
Find tax credits for everything from school tuition to buying a hybri
3. E-File for FREE
E-file free with direct deposit to get your refund in as few as 7 days.
Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.
FREE audit support and representation from an enrolled agent – NEW and only from H&R Block
© 2010 - 2018 Filing 1040x
Filing 1040xWhere Can I Do My State Taxes For FreeState Tax Return Address2011 E-file2012 Free Tax FilingFederal Tax TableLate TaxesPrior Year TaxesWww.myfreetax.com1040 Ez Tax FormI Need To File My 2010 TaxesStudent Income TaxFree Tax Filing For 2012Free E File 201110 40 EasyVita Tax2012 1040ezFiling 1040 Ez Online1040ez Form Online2011 Amended Tax Return Form2013 Tax Form 1040xWww Irs Gov EfileNeed Print 1040x FormIrs 1040ez 2011 FormHow Do You Amend A Tax ReturnFree Amended Tax ReturnWalmart Free Tax Preparation 2013Where To Mail State TaxesIncome Tax Preparation SeniorsAmend A Federal Tax Return2009 Form 1040 Ez2011 1040 FormsTax Amendment FormFiling A 2012 Tax ReturnFree Ez FormFile 2011 Federal Taxes2012 1040 Ez FormFree 1040ez Form2011 1040 Form DownloadAmend 2011 Tax Return FormFree 1040ez
Filing 1040xFiling 1040x 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. Filing 1040x irs. Filing 1040x gov/pub15. Filing 1040x What's New Social security and Medicare tax for 2014. Filing 1040x The social security tax rate is 6. Filing 1040x 2% each for the employee and employer, unchanged from 2013. Filing 1040x The social security wage base limit is $117,000. Filing 1040x The Medicare tax rate is 1. Filing 1040x 45% each for the employee and employer, unchanged from 2013. Filing 1040x There is no wage base limit for Medicare tax. Filing 1040x 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. Filing 1040x Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Filing 1040x 2014 withholdng tables. Filing 1040x This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Filing 1040x Withholding allowance. Filing 1040x The 2014 amount for one withholding allowance on an annual basis is $3,950. Filing 1040x Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Filing 1040x A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Filing 1040x A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Filing 1040x For more information see Notice 2013-77, 2013-50 I. Filing 1040x R. Filing 1040x B. Filing 1040x 632, available at www. Filing 1040x irs. Filing 1040x gov/irb/2013-50_IRB/ar10. Filing 1040x html. Filing 1040x Change of responsible party. Filing 1040x 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. Filing 1040x Form 8822-B must be filed within 60 days of the change. Filing 1040x 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. Filing 1040x For a definition of “responsible party,” see the Form 8822-B instructions. Filing 1040x Same-sex marriage. Filing 1040x 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. Filing 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. Filing 1040x R. Filing 1040x B. Filing 1040x 201, available at www. Filing 1040x irs. Filing 1040x gov/irb/2013-38_IRB/ar07. Filing 1040x html. Filing 1040x 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. Filing 1040x Notice 2013-61, 2013-44 I. Filing 1040x R. Filing 1040x B. Filing 1040x 432, is available at www. Filing 1040x irs. Filing 1040x gov/irb/2013-44_IRB/ar10. Filing 1040x html. Filing 1040x Reminders Additional Medicare Tax withholding. Filing 1040x In addition to withholding Medicare tax at 1. Filing 1040x 45%, you must withhold a 0. Filing 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 1040x 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. Filing 1040x Additional Medicare Tax is only imposed on the employee. Filing 1040x There is no employer share of Additional Medicare Tax. Filing 1040x 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. Filing 1040x 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. Filing 1040x For more information on Additional Medicare Tax, visit IRS. Filing 1040x gov and enter “Additional Medicare Tax” in the search box. Filing 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filing 1040x 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. Filing 1040x 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. Filing 1040x For more information, visit IRS. Filing 1040x gov and enter “work opportunity tax credit” in the search box. Filing 1040x Outsourcing payroll duties. Filing 1040x 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. Filing 1040x The employer remains responsible if the third party fails to perform any required action. Filing 1040x 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. Filing 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Filing 1040x COBRA premium assistance credit. Filing 1040x 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. Filing 1040x See COBRA premium assistance credit under Introduction. Filing 1040x Federal tax deposits must be made by electronic funds transfer. Filing 1040x You must use electronic funds transfer to make all federal tax deposits. Filing 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing 1040x 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. Filing 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing 1040x EFTPS is a free service provided by the Department of Treasury. Filing 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing 1040x For more information on making federal tax deposits, see How To Deposit in section 11. Filing 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Filing 1040x eftps. Filing 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing 1040x You must receive written notice from the IRS to file Form 944. Filing 1040x 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. Filing 1040x S. Filing 1040x 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. Filing 1040x You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Filing 1040x For more information on requesting to file Form 944, visit IRS. Filing 1040x gov and enter “file employment taxes annually” in the search box. Filing 1040x Employers can request to file Forms 941 instead of Form 944. Filing 1040x 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. Filing 1040x You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Filing 1040x For more information on requesting to file Form 944, visit IRS. Filing 1040x gov and enter “file employment taxes annually” in the search box. Filing 1040x Aggregate Form 941 filers. Filing 1040x Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Filing 1040x Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Filing 1040x To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Filing 1040x Aggregate Form 940 filers. Filing 1040x 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. Filing 1040x 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. Filing 1040x To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Filing 1040x Electronic Filing and Payment Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Filing 1040x Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Filing 1040x Spend less time and worry about taxes and more time running your business. Filing 1040x Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Filing 1040x For e-file, visit www. Filing 1040x irs. Filing 1040x gov/efile for additional information. Filing 1040x For EFTPS, visit www. Filing 1040x eftps. Filing 1040x gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Filing 1040x For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Filing 1040x socialsecurity. Filing 1040x gov/employer. Filing 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Filing 1040x If a valid EIN is not provided, the return or payment will not be processed. Filing 1040x This may result in penalties and delays in processing your return or payment. Filing 1040x Electronic funds withdrawal (EFW). Filing 1040x 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. Filing 1040x However, do not use EFW to make federal tax deposits. Filing 1040x For more information on paying your taxes using EFW, visit the IRS website at www. Filing 1040x irs. Filing 1040x gov/e-pay. Filing 1040x A fee may be charged to file electronically. Filing 1040x Credit or debit card payments. Filing 1040x For information on paying your taxes with a credit or debit card, visit the IRS website at www. Filing 1040x irs. Filing 1040x gov/e-pay. Filing 1040x However, do not use credit or debit cards to make federal tax deposits. Filing 1040x 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. Filing 1040x For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Filing 1040x 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. Filing 1040x Hiring New Employees Eligibility for employment. Filing 1040x You must verify that each new employee is legally eligible to work in the United States. Filing 1040x This includes completing the U. Filing 1040x S. Filing 1040x Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing 1040x You can get the form from USCIS offices or by calling 1-800-870-3676. Filing 1040x Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Filing 1040x uscis. Filing 1040x gov for more information. Filing 1040x New hire reporting. Filing 1040x You are required to report any new employee to a designated state new hire registry. Filing 1040x 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. Filing 1040x Many states accept a copy of Form W-4 with employer information added. Filing 1040x Visit the Office of Child Support Enforcement website at www. Filing 1040x acf. Filing 1040x hhs. Filing 1040x gov/programs/cse/newhire for more information. Filing 1040x W-4 request. Filing 1040x Ask each new employee to complete the 2014 Form W-4. Filing 1040x See section 9. Filing 1040x Name and social security number. Filing 1040x Record each new employee's name and number from his or her social security card. Filing 1040x Any employee without a social security card should apply for one. Filing 1040x See section 4. Filing 1040x Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Filing 1040x 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. Filing 1040x Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Filing 1040x 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. Filing 1040x See section 13 for more information. Filing 1040x Income tax withholding. Filing 1040x 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. Filing 1040x If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Filing 1040x 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. Filing 1040x Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Filing 1040x See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Filing 1040x Publication 15-A includes information about withholding on pensions and annuities. Filing 1040x Zero wage return. Filing 1040x 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. Filing 1040x The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Filing 1040x irs. Filing 1040x gov/efile. Filing 1040x Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Filing 1040x Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Filing 1040x Each item in this list has a page reference to a more detailed discussion in this publication. Filing 1040x 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. Filing 1040x 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. Filing 1040x 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). Filing 1040x Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Filing 1040x 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. Filing 1040x If you file 250 or more Forms 1099, you must file them electronically. Filing 1040x If you file 250 or more Forms W-2, you must file them electronically. Filing 1040x SSA will not accept Forms W-2 and W-3 filed on magnetic media. Filing 1040x Information reporting customer service site. Filing 1040x 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. Filing 1040x 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). Filing 1040x The center can also be reached by email at mccirp@irs. Filing 1040x gov. Filing 1040x Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Filing 1040x 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. Filing 1040x Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Filing 1040x 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. Filing 1040x Military retirement. Filing 1040x Gambling winnings. Filing 1040x Indian gaming profits. Filing 1040x Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Filing 1040x Payments subject to backup withholding. Filing 1040x For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Filing 1040x 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. Filing 1040x Distributions from nonqualified pension plans and deferred compensation plans. Filing 1040x 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. Filing 1040x 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. Filing 1040x ; income tax withheld must be reported on Form 945. Filing 1040x Backup withholding. Filing 1040x 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). Filing 1040x This withholding is referred to as “backup withholding. Filing 1040x ” 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. Filing 1040x In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Filing 1040x 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. Filing 1040x 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. Filing 1040x 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. Filing 1040x 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. Filing 1040x For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Filing 1040x Recordkeeping Keep all records of employment taxes for at least 4 years. Filing 1040x These should be available for IRS review. Filing 1040x Your records should include the following information. Filing 1040x Your EIN. Filing 1040x Amounts and dates of all wage, annuity, and pension payments. Filing 1040x Amounts of tips reported to you by your employees. Filing 1040x Records of allocated tips. Filing 1040x The fair market value of in-kind wages paid. Filing 1040x Names, addresses, social security numbers, and occupations of employees and recipients. Filing 1040x Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Filing 1040x Dates of employment for each employee. Filing 1040x 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. Filing 1040x Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Filing 1040x Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Filing 1040x Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Filing 1040x Copies of returns filed and confirmation numbers. Filing 1040x Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Filing 1040x Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Filing 1040x Do not mail Form 8822-B with your employment tax return. Filing 1040x Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Filing 1040x The list includes only the following: DHL Express (DHL): DHL Same Day Service. Filing 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing 1040x M. Filing 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing 1040x gov and enter “private delivery service” in the search box. Filing 1040x Your private delivery service can tell you how to get written proof of the mailing date. Filing 1040x Private delivery services cannot deliver items to P. Filing 1040x O. Filing 1040x boxes. Filing 1040x You must use the U. Filing 1040x S. Filing 1040x Postal Service to mail any item to an IRS P. Filing 1040x O. Filing 1040x box address. Filing 1040x Telephone Help Tax questions. Filing 1040x You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Filing 1040x Help for people with disabilities. Filing 1040x 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. Filing 1040x You may also use this number for assistance with unresolved tax problems. Filing 1040x Recorded tax information (TeleTax). Filing 1040x The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Filing 1040x You can listen to up to three topics on each call you make. Filing 1040x Touch-Tone service is available 24 hours a day, 7 days a week. Filing 1040x TeleTax topics are also available on the IRS website at www. Filing 1040x irs. Filing 1040x gov/taxtopics. Filing 1040x Most tax topics listed below are also available in Spanish. Filing 1040x For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Filing 1040x irs. Filing 1040x gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Filing 1040x A list of employment tax topics is provided next. Filing 1040x Select, by number, the topic you want to hear and call 1-800-829-4477. Filing 1040x For the directory of all topics, select Topic 123. Filing 1040x Teletax Topics Topic No. Filing 1040x 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. Filing 1040x Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Filing 1040x Visit the IRS website at www. Filing 1040x irs. Filing 1040x gov/businesses and click on the Employment Taxes link under Businesses Topics. Filing 1040x Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Filing 1040x irs. Filing 1040x gov/businesses. Filing 1040x To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Filing 1040x You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Filing 1040x 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. Filing 1040x Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Filing 1040x socialsecurity. Filing 1040x gov/employer to register for Business Services Online. Filing 1040x 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. Filing 1040x 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. Filing 1040x Form W-3 will be created for you based on your Forms W-2. Filing 1040x 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. Filing 1040x There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Filing 1040x See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Filing 1040x Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Filing 1040x The penalty is $25 or 2% of the payment, whichever is more. Filing 1040x However, the penalty on dishonored payments of $24. Filing 1040x 99 or less is an amount equal to the payment. Filing 1040x For example, a dishonored payment of $18 is charged a penalty of $18. Filing 1040x Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 1040x 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. Filing 1040x Calendar The following is a list of important dates. Filing 1040x Also see Publication 509, Tax Calendars. Filing 1040x 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. Filing 1040x 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. Filing 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. Filing 1040x See Deposits on Business Days Only in section 11. Filing 1040x 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. Filing 1040x S. Filing 1040x Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Filing 1040x See Private Delivery Services under Reminders for more information. Filing 1040x Introduction This publication explains your tax responsibilities as an employer. Filing 1040x It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Filing 1040x 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. Filing 1040x This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Filing 1040x References to “income tax” in this guide apply only to “federal” income tax. Filing 1040x Contact your state or local tax department to determine if their rules are different. Filing 1040x Additional employment tax information is available in Publication 15-A. Filing 1040x Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Filing 1040x 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. Filing 1040x Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Filing 1040x Income tax. Filing 1040x Social security tax. Filing 1040x Medicare tax. Filing 1040x FUTA tax. Filing 1040x There are exceptions to these requirements. Filing 1040x See section 15 for guidance. Filing 1040x Railroad retirement taxes are explained in the Instructions for Form CT-1. Filing 1040x Comments and suggestions. Filing 1040x We welcome your comments about this publication and your suggestions for future editions. Filing 1040x You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Filing 1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Filing 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 1040x You can also send us comments from www. Filing 1040x irs. Filing 1040x gov/formspubs. Filing 1040x Click on More Information and then click on Comment on Tax Forms and Publications. Filing 1040x 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. Filing 1040x Federal Government employers. Filing 1040x The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Filing 1040x State and local government employers. Filing 1040x 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. Filing 1040x Most elected and appointed public officials of state or local governments are employees under common law rules. Filing 1040x See chapter 3 of Publication 963, Federal-State Reference Guide. Filing 1040x In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Filing 1040x See section 15 for more information on the exceptions. Filing 1040x 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. Filing 1040x irs. Filing 1040x gov/pub/irs-irbs/irb00-06. Filing 1040x pdf. Filing 1040x You can get information on reporting and social security coverage from your local IRS office. Filing 1040x If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Filing 1040x To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Filing 1040x ncsssa. Filing 1040x org. Filing 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). Filing 1040x Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Filing 1040x 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. Filing 1040x See Regulations sections 1. Filing 1040x 1361-4(a)(7) and 301. Filing 1040x 7701-2(c)(2)(iv). Filing 1040x COBRA premium assistance credit. Filing 1040x 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. Filing 1040x 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. Filing 1040x Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Filing 1040x Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Filing 1040x Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Filing 1040x For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Filing 1040x 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. Filing 1040x 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. Filing 1040x 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. Filing 1040x The assistance for the coverage can last up to 15 months. Filing 1040x 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. Filing 1040x For more information see Notice 2009-27, 2009-16 I. Filing 1040x R. Filing 1040x B. Filing 1040x 838, available at www. Filing 1040x irs. Filing 1040x gov/irb/2009-16_irb/ar09. Filing 1040x html. Filing 1040x 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. Filing 1040x The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Filing 1040x The reimbursement is made through a credit against the employer's employment tax liabilities. Filing 1040x For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Filing 1040x The credit is treated as a deposit made on the first day of the return period (quarter or year). Filing 1040x In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Filing 1040x 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. Filing 1040x Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Filing 1040x Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Filing 1040x 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. Filing 1040x In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Filing 1040x 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. Filing 1040x Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Filing 1040x 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. Filing 1040x For more information, visit IRS. Filing 1040x gov and enter “COBRA” in the search box. Filing 1040x Prev Up Next Home More Online Publications
Official information and services from the U.S. government
- Makah Indian Tribe, WA
- Mandan, Hidatsa, and Arikara Nation, ND
- Mashantucket Pequot, CT
- Mashpee Wampanoag Tribe, MA
- Match-e-be-nash-she-wish Band of Pottawatomi, MI
- Mechoopda Maidu Indians, CA
- Mendota Mdewakanton Dakota Community, MN
- Menominee Indian Tribe, WI
- Mescalero Apache Tribe, NM
- Me-Wuk Indians of the Buena Vista Rancheria, CA
- Miami Nation, OK
- Miccosukee Seminole Nation, FL
- Miccosukee Tribe of Indians, FL
- Mille Lacs Band of Ojibwe, MN
- Minnesota Chippewa Tribe, MN
- Mission Indians – Barona Band, CA
- Mission Indians – Cabazon Band, CA
- Mississippi Band of Choctaw Indians, MS
- Miwok Tribe - California Valley, CA
- Mohegan Tribe, CT
- Mohican Nation, WI
- Monacan Indian Nation, VA
- Morongo Band of Cahuilla Mission Indians, CA
- Muckleshoot Tribe, WA
- Muscogee (Creek) Nation, OK