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Form 1040a

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Form 1040a

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The Form 1040a

Form 1040a Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Form 1040a Filing options when no return is required. Form 1040a What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Form 1040a Claim for refund process. Form 1040a How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Form 1040a The worker is your employee if you can control not only what work is done, but how it is done. Form 1040a If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Form 1040a It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Form 1040a Example. Form 1040a You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Form 1040a Betty follows your specific instructions about household and child care duties. Form 1040a You provide the household equipment and supplies that Betty needs to do her work. Form 1040a Betty is your household employee. Form 1040a Household work. Form 1040a   Household work is work done in or around your home. Form 1040a Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Form 1040a Workers who are not your employees. Form 1040a   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Form 1040a A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Form 1040a   A worker who performs child care services for you in his or her home generally is not your employee. Form 1040a   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Form 1040a Example. Form 1040a You made an agreement with John Peters to care for your lawn. Form 1040a John runs a lawn care business and offers his services to the general public. Form 1040a He provides his own tools and supplies, and he hires and pays any helpers he needs. Form 1040a Neither John nor his helpers are your household employees. Form 1040a More information. Form 1040a   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Form 1040a Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Form 1040a When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Form 1040a S. Form 1040a Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Form 1040a No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Form 1040a You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Form 1040a Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Form 1040a You should keep the completed Form I-9 in your own records. Form 1040a Do not submit it to the IRS, the USCIS, or any other government or other entity. Form 1040a The form must be kept available for review upon notice by an authorized U. Form 1040a S. Form 1040a Government official. Form 1040a Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Form 1040a Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Form 1040a uscis. Form 1040a gov. Form 1040a If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Form 1040a You also can visit the USCIS website at www. Form 1040a uscis. Form 1040a gov to get Form I-9. Form 1040a For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Form 1040a Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Form 1040a To find out, read Table 1. Form 1040a You do not need to withhold federal income tax from your household employee's wages. Form 1040a But if your employee asks you to withhold it, you can. Form 1040a See Do You Need To Withhold Federal Income Tax, later. Form 1040a If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Form 1040a If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Form 1040a The rest of this publication does not apply to you. Form 1040a State employment taxes. Form 1040a   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Form 1040a For a list of state unemployment tax agencies, visit the U. Form 1040a S. Form 1040a Department of Labor's website at www. Form 1040a workforcesecurity. Form 1040a doleta. Form 1040a gov/unemploy/agencies. Form 1040a asp. Form 1040a You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Form 1040a    Table 1. Form 1040a Do You Need To Pay Employment Taxes? IF you . Form 1040a . Form 1040a . Form 1040a THEN you need to . Form 1040a . Form 1040a . Form 1040a A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Form 1040a Withhold and pay social security and Medicare taxes. Form 1040a The taxes are 15. Form 1040a 3%1 of cash wages. Form 1040a Your employee's share is 7. Form 1040a 65%1. Form 1040a   (You can choose to pay it yourself and not withhold it. Form 1040a ) Your share is 7. Form 1040a 65%. Form 1040a   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Form 1040a B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Form 1040a Pay federal unemployment tax. Form 1040a The tax is 6% of cash wages. Form 1040a Wages over $7,000 a year per employee are not taxed. Form 1040a You also may owe state unemployment tax. Form 1040a   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Form 1040a 1In addition to withholding Medicare tax at 1. Form 1040a 45%, you must withhold a 0. Form 1040a 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040a 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. Form 1040a Additional Medicare Tax is only imposed on the employee. Form 1040a There is no employer share of Additional Medicare Tax. Form 1040a 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. Form 1040a Note. Form 1040a If neither A nor B above applies, you do not need to pay any federal employment taxes. Form 1040a But you may still need to pay state employment taxes. Form 1040a Table 2. Form 1040a Household Employer's Checklist You may need to do the following things when you have a household employee. Form 1040a   When you hire a household employee: □ Find out if the person can legally work in the United States. Form 1040a  □ Find out if you need to pay state taxes. Form 1040a When you pay your household employee: □ Withhold social security and Medicare taxes. Form 1040a  □ Withhold federal income tax. Form 1040a  □ Decide how you will make tax payments. Form 1040a  □ Keep records. Form 1040a By February 2, 2015: □ Get an employer identification number (EIN). Form 1040a  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Form 1040a By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Form 1040a By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Form 1040a  If you do not have to file a return, file Schedule H by itself. Form 1040a Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Form 1040a The Medicare tax pays for hospital insurance. Form 1040a Both you and your household employee may owe social security and Medicare taxes. Form 1040a Your share is 7. Form 1040a 65% (6. Form 1040a 2% for social security tax and 1. Form 1040a 45% for Medicare tax) of the employee's social security and Medicare wages. Form 1040a Your employee's share is also 7. Form 1040a 65% (6. Form 1040a 2% for social security tax and 1. Form 1040a 45% for Medicare tax). Form 1040a In addition to withholding Medicare tax at 1. Form 1040a 45%, you must withhold a 0. Form 1040a 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040a 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. Form 1040a Additional Medicare Tax is only imposed on the employee. Form 1040a There is no employer share of Additional Medicare Tax. Form 1040a 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. Form 1040a For more information on Additional Medicare Tax, visit IRS. Form 1040a gov and enter “Additional Medicare Tax” in the search box. Form 1040a Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Form 1040a You are responsible for payment of your employee's share of the taxes as well as your own. Form 1040a You can either withhold your employee's share from the employee's wages or pay it from your own funds. Form 1040a If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Form 1040a Pay the taxes as discussed under How Do You Make Tax Payments, later. Form 1040a Also, see What Forms Must You File, later. Form 1040a Social security and Medicare wages. Form 1040a   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Form 1040a   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Form 1040a However, any noncash wages you pay do not count as social security and Medicare wages. Form 1040a   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Form 1040a Cash wages. Form 1040a   Cash wages include wages you pay by check, money order, etc. Form 1040a Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Form 1040a However, cash you give your employee in place of these items is included in cash wages. Form 1040a State disability payments treated as wages. Form 1040a   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Form 1040a For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Form 1040a Wages not counted. Form 1040a   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Form 1040a Your spouse. Form 1040a Your child who is under the age of 21. Form 1040a Your parent. Form 1040a Exception: Count these wages if both the following conditions apply. Form 1040a Your parent cares for your child who is either of the following. Form 1040a Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Form 1040a Your marital status is one of the following. Form 1040a You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Form 1040a An employee who is under the age of 18 at any time during the year. Form 1040a Exception: Count these wages if providing household services is the employee's principal occupation. Form 1040a If the employee is a student, providing household services is not considered to be his or her principal occupation. Form 1040a Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Form 1040a Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Form 1040a If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Form 1040a A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Form 1040a If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Form 1040a If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Form 1040a See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Form 1040a Withholding the employee's share. Form 1040a   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Form 1040a However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Form 1040a   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Form 1040a If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Form 1040a   Withhold 7. Form 1040a 65% (6. Form 1040a 2% for social security tax and 1. Form 1040a 45% for Medicare tax) from each payment of social security and Medicare wages. Form 1040a Generally, you can use Table 3 to figure the proper amount to withhold. Form 1040a You will pay the amount withheld to the IRS with your share of the taxes. Form 1040a Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Form 1040a Table 3. Form 1040a Employee Social Security (6. Form 1040a 2%) and Medicare (1. Form 1040a 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Form 1040a ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Form 1040a For example, on a wage payment of $180, the employee social security tax is $11. Form 1040a 16 ($6. Form 1040a 20 tax on $100 plus $4. Form 1040a 96 on $80 wages). Form 1040a The employee Medicare tax is $2. Form 1040a 61 ($1. Form 1040a 45 tax on $100 plus $1. Form 1040a 16 on $80 wages). Form 1040a If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Form 1040a 00 . Form 1040a $ . Form 1040a 06 $ . Form 1040a 01 $ 51. Form 1040a 00 . Form 1040a $ 3. Form 1040a 16 $ . Form 1040a 74 2. Form 1040a 00 . Form 1040a . Form 1040a 12 . Form 1040a 03 52. Form 1040a 00 . Form 1040a 3. Form 1040a 22 . Form 1040a 75 3. Form 1040a 00 . Form 1040a . Form 1040a 19 . Form 1040a 04 53. Form 1040a 00 . Form 1040a 3. Form 1040a 29 . Form 1040a 77 4. Form 1040a 00 . Form 1040a . Form 1040a 25 . Form 1040a 06 54. Form 1040a 00 . Form 1040a 3. Form 1040a 35 . Form 1040a 78 5. Form 1040a 00 . Form 1040a . Form 1040a 31 . Form 1040a 07 55. Form 1040a 00 . Form 1040a 3. Form 1040a 41 . Form 1040a 80 6. Form 1040a 00 . Form 1040a . Form 1040a 37 . Form 1040a 09 56. Form 1040a 00 . Form 1040a 3. Form 1040a 47 . Form 1040a 81 7. Form 1040a 00 . Form 1040a . Form 1040a 43 . Form 1040a 10 57. Form 1040a 00 . Form 1040a 3. Form 1040a 53 . Form 1040a 83 8. Form 1040a 00 . Form 1040a . Form 1040a 50 . Form 1040a 12 58. Form 1040a 00 . Form 1040a 3. Form 1040a 60 . Form 1040a 84 9. Form 1040a 00 . Form 1040a . Form 1040a 56 . Form 1040a 13 59. Form 1040a 00 . Form 1040a 3. Form 1040a 66 . Form 1040a 86 10. Form 1040a 00 . Form 1040a . Form 1040a 62 . Form 1040a 15 60. Form 1040a 00 . Form 1040a 3. Form 1040a 72 . Form 1040a 87 11. Form 1040a 00 . Form 1040a . Form 1040a 68 . Form 1040a 16 61. Form 1040a 00 . Form 1040a 3. Form 1040a 78 . Form 1040a 88 12. Form 1040a 00 . Form 1040a . Form 1040a 74 . Form 1040a 17 62. Form 1040a 00 . Form 1040a 3. Form 1040a 84 . Form 1040a 90 13. Form 1040a 00 . Form 1040a . Form 1040a 81 . Form 1040a 19 63. Form 1040a 00 . Form 1040a 3. Form 1040a 91 . Form 1040a 91 14. Form 1040a 00 . Form 1040a . Form 1040a 87 . Form 1040a 20 64. Form 1040a 00 . Form 1040a 3. Form 1040a 97 . Form 1040a 93 15. Form 1040a 00 . Form 1040a . Form 1040a 93 . Form 1040a 22 65. Form 1040a 00 . Form 1040a 4. Form 1040a 03 . Form 1040a 94 16. Form 1040a 00 . Form 1040a . Form 1040a 99 . Form 1040a 23 66. Form 1040a 00 . Form 1040a 4. Form 1040a 09 . Form 1040a 96 17. Form 1040a 00 . Form 1040a 1. Form 1040a 05 . Form 1040a 25 67. Form 1040a 00 . Form 1040a 4. Form 1040a 15 . Form 1040a 97 18. Form 1040a 00 . Form 1040a 1. Form 1040a 12 . Form 1040a 26 68. Form 1040a 00 . Form 1040a 4. Form 1040a 22 . Form 1040a 99 19. Form 1040a 00 . Form 1040a 1. Form 1040a 18 . Form 1040a 28 69. Form 1040a 00 . Form 1040a 4. Form 1040a 28 1. Form 1040a 00 20. Form 1040a 00 . Form 1040a 1. Form 1040a 24 . Form 1040a 29 70. Form 1040a 00 . Form 1040a 4. Form 1040a 34 1. Form 1040a 02 21. Form 1040a 00 . Form 1040a 1. Form 1040a 30 . Form 1040a 30 71. Form 1040a 00 . Form 1040a 4. Form 1040a 40 1. Form 1040a 03 22. Form 1040a 00 . Form 1040a 1. Form 1040a 36 . Form 1040a 32 72. Form 1040a 00 . Form 1040a 4. Form 1040a 46 1. Form 1040a 04 23. Form 1040a 00 . Form 1040a 1. Form 1040a 43 . Form 1040a 33 73. Form 1040a 00 . Form 1040a 4. Form 1040a 53 1. Form 1040a 06 24. Form 1040a 00 . Form 1040a 1. Form 1040a 49 . Form 1040a 35 74. Form 1040a 00 . Form 1040a 4. Form 1040a 59 1. Form 1040a 07 25. Form 1040a 00 . Form 1040a 1. Form 1040a 55 . Form 1040a 36 75. Form 1040a 00 . Form 1040a 4. Form 1040a 65 1. Form 1040a 09 26. Form 1040a 00 . Form 1040a 1. Form 1040a 61 . Form 1040a 38 76. Form 1040a 00 . Form 1040a 4. Form 1040a 71 1. Form 1040a 10 27. Form 1040a 00 . Form 1040a 1. Form 1040a 67 . Form 1040a 39 77. Form 1040a 00 . Form 1040a 4. Form 1040a 77 1. Form 1040a 12 28. Form 1040a 00 . Form 1040a 1. Form 1040a 74 . Form 1040a 41 78. Form 1040a 00 . Form 1040a 4. Form 1040a 84 1. Form 1040a 13 29. Form 1040a 00 . Form 1040a 1. Form 1040a 80 . Form 1040a 42 79. Form 1040a 00 . Form 1040a 4. Form 1040a 90 1. Form 1040a 15 30. Form 1040a 00 . Form 1040a 1. Form 1040a 86 . Form 1040a 44 80. Form 1040a 00 . Form 1040a 4. Form 1040a 96 1. Form 1040a 16 31. Form 1040a 00 . Form 1040a 1. Form 1040a 92 . Form 1040a 45 81. Form 1040a 00 . Form 1040a 5. Form 1040a 02 1. Form 1040a 17 32. Form 1040a 00 . Form 1040a 1. Form 1040a 98 . Form 1040a 46 82. Form 1040a 00 . Form 1040a 5. Form 1040a 08 1. Form 1040a 19 33. Form 1040a 00 . Form 1040a 2. Form 1040a 05 . Form 1040a 48 83. Form 1040a 00 . Form 1040a 5. Form 1040a 15 1. Form 1040a 20 34. Form 1040a 00 . Form 1040a 2. Form 1040a 11 . Form 1040a 49 84. Form 1040a 00 . Form 1040a 5. Form 1040a 21 1. Form 1040a 22 35. Form 1040a 00 . Form 1040a 2. Form 1040a 17 . Form 1040a 51 85. Form 1040a 00 . Form 1040a 5. Form 1040a 27 1. Form 1040a 23 36. Form 1040a 00 . Form 1040a 2. Form 1040a 23 . Form 1040a 52 86. Form 1040a 00 . Form 1040a 5. Form 1040a 33 1. Form 1040a 25 37. Form 1040a 00 . Form 1040a 2. Form 1040a 29 . Form 1040a 54 87. Form 1040a 00 . Form 1040a 5. Form 1040a 39 1. Form 1040a 26 38. Form 1040a 00 . Form 1040a 2. Form 1040a 36 . Form 1040a 55 88. Form 1040a 00 . Form 1040a 5. Form 1040a 46 1. Form 1040a 28 39. Form 1040a 00 . Form 1040a 2. Form 1040a 42 . Form 1040a 57 89. Form 1040a 00 . Form 1040a 5. Form 1040a 52 1. Form 1040a 29 40. Form 1040a 00 . Form 1040a 2. Form 1040a 48 . Form 1040a 58 90. Form 1040a 00 . Form 1040a 5. Form 1040a 58 1. Form 1040a 31 41. Form 1040a 00 . Form 1040a 2. Form 1040a 54 . Form 1040a 59 91. Form 1040a 00 . Form 1040a 5. Form 1040a 64 1. Form 1040a 32 42. Form 1040a 00 . Form 1040a 2. Form 1040a 60 . Form 1040a 61 92. Form 1040a 00 . Form 1040a 5. Form 1040a 70 1. Form 1040a 33 43. Form 1040a 00 . Form 1040a 2. Form 1040a 67 . Form 1040a 62 93. Form 1040a 00 . Form 1040a 5. Form 1040a 77 1. Form 1040a 35 44. Form 1040a 00 . Form 1040a 2. Form 1040a 73 . Form 1040a 64 94. Form 1040a 00 . Form 1040a 5. Form 1040a 83 1. Form 1040a 36 45. Form 1040a 00 . Form 1040a 2. Form 1040a 79 . Form 1040a 65 95. Form 1040a 00 . Form 1040a 5. Form 1040a 89 1. Form 1040a 38 46. Form 1040a 00 . Form 1040a 2. Form 1040a 85 . Form 1040a 67 96. Form 1040a 00 . Form 1040a 5. Form 1040a 95 1. Form 1040a 39 47. Form 1040a 00 . Form 1040a 2. Form 1040a 91 . Form 1040a 68 97. Form 1040a 00 . Form 1040a 6. Form 1040a 01 1. Form 1040a 41 48. Form 1040a 00 . Form 1040a 2. Form 1040a 98 . Form 1040a 70 98. Form 1040a 00 . Form 1040a 6. Form 1040a 08 1. Form 1040a 42 49. Form 1040a 00 . Form 1040a 3. Form 1040a 04 . Form 1040a 71 99. Form 1040a 00 . Form 1040a 6. Form 1040a 14 1. Form 1040a 44 50. Form 1040a 00 . Form 1040a 3. Form 1040a 10 . Form 1040a 73 100. Form 1040a 00 . Form 1040a 6. Form 1040a 20 1. Form 1040a 45 1In addition to withholding Medicare tax at 1. Form 1040a 45%, you must withhold a 0. Form 1040a 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040a 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. Form 1040a Additional Medicare Tax is only imposed on the employee. Form 1040a There is no employer share of Additional Medicare Tax. Form 1040a 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. Form 1040a   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Form 1040a If you withhold too much, you should repay the employee. Form 1040a    In addition to withholding Medicare tax at 1. Form 1040a 45%, you must withhold a 0. Form 1040a 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040a 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. Form 1040a Additional Medicare Tax is only imposed on the employee. Form 1040a There is no employer share of Additional Medicare Tax. Form 1040a 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. Form 1040a For more information on Additional Medicare Tax, visit IRS. Form 1040a gov and enter “Additional Medicare Tax” in the search box. Form 1040a Example. Form 1040a On February 13, 2014, Mary Brown hired Jane R. Form 1040a Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Form 1040a Jane worked for the remainder of the year (a total of 46 weeks). Form 1040a Mary did not give Jane a Form W-4 to request federal or state tax withholding. Form 1040a The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Form 1040a See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Form 1040a Total cash wages paid to Jane $2,300. Form 1040a 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Form 1040a 60 ($2,300 x 6. Form 1040a 2% (. Form 1040a 062))         Medicare tax $33. Form 1040a 35       ($2,300 x 1. Form 1040a 45% (. Form 1040a 0145)) Mary's share of:     Social security tax $142. Form 1040a 60  ($2,300 x 6. Form 1040a 2% (. Form 1040a 062))           Medicare tax $33. Form 1040a 35  ($2,300 x 1. Form 1040a 45% (. Form 1040a 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Form 1040a 00   Box 4: Social security tax withheld 142. Form 1040a 60   Box 6: Medicare tax withheld 33. Form 1040a 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Form 1040a Not withholding the employee's share. Form 1040a   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Form 1040a The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Form 1040a However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Form 1040a Example. Form 1040a In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Form 1040a You expect to pay your employee $1,900 or more for the year. Form 1040a You decide to pay your employee's share of social security and Medicare taxes from your own funds. Form 1040a You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Form 1040a For social security and Medicare tax purposes, your employee's wages each payday are $100. Form 1040a For each wage payment, you will pay $15. Form 1040a 30 when you pay the taxes. Form 1040a This is $7. Form 1040a 65 ($6. Form 1040a 20 for social security tax + $1. Form 1040a 45 for Medicare tax) to cover your employee's share plus $7. Form 1040a 65 ($6. Form 1040a 20 for social security tax + $1. Form 1040a 45 for Medicare tax) for your share. Form 1040a For income tax purposes, your employee's wages each payday are $107. Form 1040a 65 ($100 + the $7. Form 1040a 65 you will pay to cover your employee's share of social security and Medicare taxes). Form 1040a Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Form 1040a Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Form 1040a Or, you may owe only the FUTA tax or only the state unemployment tax. Form 1040a To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Form 1040a For a list of state unemployment tax agencies, visit the U. Form 1040a S. Form 1040a Department of Labor's website at www. Form 1040a workforcesecurity. Form 1040a doleta. Form 1040a gov/unemploy/agencies. Form 1040a asp. Form 1040a You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Form 1040a The FUTA tax is 6. Form 1040a 0% of your employee's FUTA wages. Form 1040a However, you may be able to take a credit of up to 5. Form 1040a 4% against the FUTA tax, resulting in a net tax rate of 0. Form 1040a 6%. Form 1040a Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Form 1040a The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Form 1040a (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Form 1040a ) Note. Form 1040a   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Form 1040a The term “legal holiday” means any legal holiday in the District of Columbia. Form 1040a Pay the tax as discussed under How Do You Make Tax Payments, later. Form 1040a Also, see What Forms Must You File, later. Form 1040a Note. Form 1040a   The 5. Form 1040a 4% credit is reduced for wages paid in a credit reduction state. Form 1040a See the Instructions for Schedule H (Form 1040). Form 1040a Do not withhold the FUTA tax from your employee's wages. Form 1040a You must pay it from your own funds. Form 1040a FUTA wages. Form 1040a   Figure the FUTA tax on the FUTA wages you pay. Form 1040a If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Form 1040a (A calendar quarter is January through March, April through June, July through September, or October through December. Form 1040a ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Form 1040a For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Form 1040a Wages not counted. Form 1040a   Do not count wages you pay to any of the following individuals as FUTA wages. Form 1040a Your spouse. Form 1040a Your child who is under the age of 21. Form 1040a Your parent. Form 1040a Credit for 2013. Form 1040a   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Form 1040a Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Form 1040a Worksheet A. Form 1040a Worksheet for Credit for Late Contributions 1. Form 1040a Enter the amount from Schedule H, line 22   2. Form 1040a Enter the amount from Schedule H, line 19   3. Form 1040a Subtract line 2 from line 1. Form 1040a If zero or less, enter -0-   4. Form 1040a Enter total contributions paid to the state(s) after the Form 1040 due date   5. Form 1040a Enter the smaller of line 3 or line 4   6. Form 1040a Multiply line 5 by . Form 1040a 90 (90%)   7. Form 1040a Add lines 2 and 6   8. Form 1040a Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Form 1040a You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Form 1040a The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Form 1040a If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Form 1040a If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Form 1040a Pay the tax as discussed under How Do You Make Tax Payments, later. Form 1040a Also, see What Forms Must You File, later. Form 1040a Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Form 1040a Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Form 1040a Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Form 1040a Publication 15 (Circular E) contains detailed instructions. Form 1040a Wages. Form 1040a   Figure federal income tax withholding on both cash and noncash wages you pay. Form 1040a Measure wages you pay in any form other than cash by the fair market value of the noncash item. Form 1040a   Do not count as wages any of the following items. Form 1040a Meals provided to your employee at your home for your convenience. Form 1040a Lodging provided to your employee at your home for your convenience and as a condition of employment. Form 1040a Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Form 1040a A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Form 1040a See Publication 15-B for special requirements for this exclusion. Form 1040a Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Form 1040a   See Publication 15 (Circular E) for more information on cash and noncash wages. Form 1040a Paying tax without withholding. Form 1040a   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Form 1040a It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Form 1040a What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Form 1040a This credit reduces their tax or allows them to receive a payment from the IRS. Form 1040a You also may have to give your employee a notice about the EIC. Form 1040a Notice about the EIC. Form 1040a   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Form 1040a If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Form 1040a   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Form 1040a A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Form 1040a Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Form 1040a Your own written statement with the same wording as in Notice 797. Form 1040a If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Form 1040a If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Form 1040a If Form W-2 is not required, you must notify the employee by February 7, 2015. Form 1040a   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Form 1040a Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Form 1040a How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Form 1040a Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Form 1040a Add these household employment taxes to your income tax. Form 1040a Pay the amount due by April 15, 2015. Form 1040a For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Form 1040a You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Form 1040a You can pay the additional tax in any of the following ways. Form 1040a Ask your employer to withhold more federal income tax from your wages in 2014. Form 1040a Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Form 1040a Make estimated tax payments for 2014 to the IRS. Form 1040a Increase your payments if you already make estimated tax payments. Form 1040a You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Form 1040a (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Form 1040a ) However, you will not be subject to the penalty if both of the following situations apply to you. Form 1040a You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Form 1040a Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Form 1040a Asking for more federal income tax withholding. Form 1040a   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Form 1040a Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Form 1040a   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Form 1040a Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Form 1040a   See Publication 505 to make sure you will have the right amount withheld. Form 1040a It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Form 1040a Paying estimated tax. Form 1040a   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Form 1040a You can use its payment vouchers to make your payments by check or money order. Form 1040a You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Form 1040a For details, see the form instructions and visit IRS. Form 1040a gov. Form 1040a    You can pay all the employment taxes at once or you can pay them in installments. Form 1040a If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Form 1040a Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Form 1040a Payment option for business employers. Form 1040a   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Form 1040a You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Form 1040a For information on depositing employment taxes, see Publication 15 (Circular E). Form 1040a   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Form 1040a See Business employment tax returns, later. Form 1040a    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Form 1040a You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Form 1040a More information. Form 1040a   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Form 1040a What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Form 1040a Social security and Medicare wages. Form 1040a FUTA wages. Form 1040a Wages from which you withhold federal income tax. Form 1040a For information on ordering employment tax forms, see How To Get Tax Help, later. Form 1040a Employer identification number (EIN). Form 1040a   You must include your employer identification number (EIN) on the forms you file for your household employee. Form 1040a An EIN is a nine-digit number issued by the IRS. Form 1040a It is not the same as a social security number. Form 1040a    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Form 1040a If you already have an EIN, use that number. Form 1040a   If you do not have an EIN, you may apply for one online. Form 1040a Go to IRS. Form 1040a gov and click on the Apply for an EIN Online link under Tools. Form 1040a You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Form 1040a Form W-2. Form 1040a   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Form 1040a Social security and Medicare wages of $1,900 or more. Form 1040a Wages from which you withhold federal income tax. Form 1040a You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Form 1040a You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Form 1040a Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Form 1040a Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Form 1040a socialsecurity. Form 1040a gov/employer for guidelines on filing electronically. Form 1040a Employee who leaves during the year. Form 1040a   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Form 1040a You do not need to wait until 2015. Form 1040a If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Form 1040a Schedule H. Form 1040a   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Form 1040a Social security and Medicare wages of $1,900 or more. Form 1040a FUTA wages. Form 1040a Wages from which you withhold federal income tax. Form 1040a File Schedule H with your 2014 federal income tax return by April 15, 2015. Form 1040a If you get an extension to file your return, the extension also will apply to your Schedule H. Form 1040a Filing options when no return is required. Form 1040a   If you are not required to file a 2014 tax return, you have the following two options. Form 1040a You can file Schedule H by itself. Form 1040a See the Schedule H instructions for details. Form 1040a If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Form 1040a See Business employment tax returns, next. Form 1040a   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Form 1040a Business employment tax returns. Form 1040a   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Form 1040a (See Payment option for business employers, earlier. Form 1040a ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Form 1040a Include the FUTA tax for the employee on your Form 940. Form 1040a   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Form 1040a   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Form 1040a For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Form 1040a Both of these publications also provide information about filing Form 940. Form 1040a What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Form 1040a You must also keep records to support the information you enter on the forms you file. Form 1040a If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Form 1040a Wage and tax records. Form 1040a   On each payday, you should record the date and amounts of all the following items. Form 1040a Your employee's cash and noncash wages. Form 1040a Any employee social security tax you withhold or agree to pay for your employee. Form 1040a Any employee Medicare tax you withhold or agree to pay for your employee. Form 1040a Any federal income tax you withhold. Form 1040a Any state employment taxes you withhold. Form 1040a Employee's social security number. Form 1040a   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Form 1040a Social security and Medicare wages of $1,900 or more. Form 1040a Wages from which you withhold federal income tax. Form 1040a You must ask for your employee's social security number no later than the first day on which you pay the wages. Form 1040a You may wish to ask for it when you hire your employee. Form 1040a You should ask your employee to show you his or her social security card. Form 1040a The employee may show the card if it is available. Form 1040a You may, but are not required to, photocopy the card if the employee provides it. Form 1040a   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Form 1040a An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Form 1040a    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Form 1040a    You also can download Form SS-5 from the Social Security Administration website at  www. Form 1040a socialsecurity. Form 1040a gov/online/ss-5. Form 1040a pdf. Form 1040a How long to keep records. Form 1040a   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Form 1040a Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Form 1040a To qualify, you must pay these expenses so you can work or look for work. Form 1040a If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Form 1040a For information about the credit, see Publication 503, Child and Dependent Care Expenses. Form 1040a How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Form 1040a Schedule H attached to another form. Form 1040a    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Form 1040a S. Form 1040a Individual Income Tax Return, and attach a corrected Schedule H. Form 1040a If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Form 1040a If you discover an error on a Schedule H that you previously filed with Form 1041, U. Form 1040a S. Form 1040a Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Form 1040a You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Form 1040a Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Form 1040a In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Form 1040a Schedule H filed by itself. Form 1040a   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Form 1040a You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Form 1040a Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Form 1040a In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Form 1040a If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Form 1040a (See Overpayment of tax, later. Form 1040a ) When to file. Form 1040a   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Form 1040a If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Form 1040a If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Form 1040a Underpayment of tax. Form 1040a   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Form 1040a Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Form 1040a However, underreported FUTA taxes will be subject to interest. Form 1040a Overpayment of tax. Form 1040a    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Form 1040a However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Form 1040a Adjust the overpayment. Form 1040a   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Form 1040a If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Form 1040a If you adjust your return, you will not receive interest on your overpayment. Form 1040a If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Form 1040a You may not adjust your return to correct overpayments of FUTA tax. Form 1040a Claim for refund process. Form 1040a   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Form 1040a If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Form 1040a You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Form 1040a Required repayment or consent. Form 1040a   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Form 1040a You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Form 1040a You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Form 1040a Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Form 1040a Filing required Forms W-2 or Forms W-2c. Form 1040a   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Form 1040a Additional Medicare Tax. Form 1040a   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Form 1040a An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Form 1040a For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Form 1040a   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Form 1040a Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Form 1040a Additional information. Form 1040a   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Form 1040a Also, visit IRS. Form 1040a gov. Form 1040a How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Form 1040a Free help with your tax return. Form 1040a   You can get free help preparing your return nationwide from IRS-certified volunteers. Form 1040a The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Form 1040a The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040a Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040a In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Form 1040a To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Form 1040a gov, download the IRS2Go app, or call 1-800-906-9887. Form 1040a   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040a To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040a aarp. Form 1040a org/money/taxaide or call 1-888-227-7669. Form 1040a For more information on these programs, go to IRS. Form 1040a gov and enter “VITA” in the search box. Form 1040a Internet. Form 1040a    IRS. Form 1040a gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Form 1040a Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040a Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Form 1040a Check the status of your 2013 refund with the Where's My Refund? application on IRS. Form 1040a gov or download the IRS2Go app and select the Refund Status option. Form 1040a The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040a Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Form 1040a You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040a The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040a Use the Interactive Tax Assistant (ITA) to research your tax questions. Form 1040a No need to wait on the phone or stand in line. Form 1040a The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Form 1040a When you reach the response screen, you can print the entire interview and the final response for your records. Form 1040a New subject areas are added on a regular basis. Form 1040a  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Form 1040a gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Form 1040a You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Form 1040a The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Form 1040a When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Form 1040a Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Form 1040a You can also ask the IRS to mail a return or an account transcript to you. Form 1040a Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Form 1040a gov or by calling 1-800-908-9946. Form 1040a Tax return and tax account transcripts are generally available for the current year and the past three years. Form 1040a Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Form 1040a Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Form 1040a If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Form 1040a Check the status of your amended return using Where's My Amended Return? Go to IRS. Form 1040a gov and enter Where's My Amended Return? in the search box. Form 1040a You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040a It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040a Make a payment using one of several safe and convenient electronic payment options available on IRS. Form 1040a gov. Form 1040a Select the Payment tab on the front page of IRS. Form 1040a gov for more information. Form 1040a Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Form 1040a Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040a gov. Form 1040a Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Form 1040a Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040a gov. Form 1040a Request an Electronic Filing PIN by going to IRS. Form 1040a gov and entering Electronic Filing PIN in the search box. Form 1040a Download forms, instructions and publications, including accessible versions for people with disabilities. Form 1040a Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Form 1040a gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Form 1040a An employee can answer questions about your tax account or help you set up a payment plan. Form 1040a Before you visit, check the Office Locator on IRS. Form 1040a gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Form 1040a If you have a special need, such as a disability, you can request an appointment. Form 1040a Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040a Apply for an Employer Identification Number (EIN). Form 1040a Go to IRS. Form 1040a gov and enter Apply for an EIN in the search box. Form 1040a Read the Internal Revenue Code, regulations, or other official guidance. Form 1040a Read Internal Revenue Bulletins. Form 1040a Sign up to receive local and national tax news and more by email. Form 1040a Just click on “subscriptions” above the search box on IRS. Form 1040a gov and choose from a variety of options. Form 1040a Phone. Form 1040a    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040a Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040a Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Form 1040a gov, or download the IRS2Go app. Form 1040a Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Form 1040a The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040a Most VITA and TCE sites offer free electronic filing. Form 1040a Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040a Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040a Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Form 1040a If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Form 1040a The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040a Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040a Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040a The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040a Note, the above information is for our automated hotline. Form 1040a Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Form 1040a Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040a You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040a It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040a Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Form 1040a You should receive your order within 10 business days. Form 1040a Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Form 1040a If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Form 1040a Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040a The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040a These individuals can also contact the IRS through relay services such as the Federal Relay Service. Form 1040a Walk-in. Form 1040a   You can find a selection of forms, publications and services — in-person. Form 1040a Products. Form 1040a You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040a Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040a Services. Form 1040a You can walk in to your local TAC for face-to-face tax help. Form 1040a An employee can answer questions about your tax account or help you set up a payment plan. Form 1040a Before visiting, use the Office Locator tool on IRS. Form 1040a gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Form 1040a Mail. Form 1040a   You can send your order for forms, instructions, and publications to the address below. Form 1040a You should receive a response within 10 business days after your request is received. Form 1040a Internal Revenue Service 1201 N. Form 1040a Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Form 1040a The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040a Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040a   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Form 1040a We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040a You face (or your business is facing) an immediate threat of adverse action. Form 1040a You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040a   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Form 1040a Here's why we can help: TAS is an independent organization within the IRS. Form 1040a Our advocates know how to work with the IRS. Form 1040a Our services are free and tailored to meet your needs. Form 1040a We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040a   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Form 1040a   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040a If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Form 1040a Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Form 1040a Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040a Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040a Sample W-2 Form This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications