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Free online tax Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free online tax Tax questions. Free online tax Useful Items - You may want to see: What's New Standard mileage rate. Free online tax  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. Free online tax See Travel by car under Deductible Moving Expenses. Free online tax Reminders Future developments. Free online tax  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. Free online tax irs. Free online tax gov/pub521. Free online tax Change of address. Free online tax  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Free online tax Mail it to the Internal Revenue Service Center for your old address. Free online tax Addresses for the service centers are on the back of the form. Free online tax If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. Free online tax Photographs of missing children. Free online tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online tax 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. Free online tax Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. Free online tax It includes the following topics. Free online tax Who can deduct moving expenses. Free online tax What moving expenses are deductible. Free online tax What moving expenses are not deductible. Free online tax How a reimbursement affects your moving expense deduction. Free online tax How and when to report moving expenses. Free online tax Special rules for members of the Armed Forces. Free online tax Form 3903, Moving Expenses, is used to claim the moving expense deduction. Free online tax An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. Free online tax You may be able to deduct moving expenses whether you are self-employed or an employee. Free online tax Your expenses generally must be related to starting work at your new job location. Free online tax However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. Free online tax See Who Can Deduct Moving Expenses. Free online tax Recordkeeping. Free online tax    It is important to maintain an accurate record of expenses you paid to move. Free online tax You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Free online tax Also, you should save your Form W-2 and statements of reimbursement from your employer. Free online tax Comments and suggestions. Free online tax   We welcome your comments about this publication and your suggestions for future editions. Free online tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online tax   You can send your comments from www. Free online tax irs. Free online tax gov/formspubs/. Free online tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free online tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online tax Ordering forms and publications. Free online tax   Visit www. Free online tax irs. Free online tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free online tax Internal Revenue Service 1201 N. Free online tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online tax   If you have a tax question, check the information available on IRS. Free online tax gov or call 1-800-829-1040. Free online tax We cannot answer tax questions sent to either of the above addresses. Free online tax Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. Free online tax S. Free online tax Individual Income Tax Return 1040X Amended U. Free online tax S. Free online tax Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. Free online tax Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

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Free online tax 13. Free online tax   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Free online tax Wage limit. Free online tax Federal Income Tax WithholdingNew Form W-4 for 2014. Free online tax Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Free online tax Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Free online tax  The employee tax rate for social security is 6. Free online tax 2%. Free online tax Previously, the employee tax rate for social security was 4. Free online tax 2%. 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Free online tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Free online tax For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free online tax For more information on Additional Medicare Tax, visit IRS. Free online tax gov and enter “Additional Medicare Tax” in the search box. Free online tax Leave-based donation programs to aid victims of Hurricane Sandy. Free online tax  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Free online tax The donated leave will not be included in the income or wages of the employee. Free online tax The employer may deduct the cash payments as business expenses or charitable contributions. Free online tax For more information, see Notice 2012-69, 2012-51 I. Free online tax R. Free online tax B. Free online tax 712, available at www. Free online tax irs. Free online tax gov/irb/2012-51_IRB/ar09. Free online tax html. Free online tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Free online tax  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Free online tax Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Free online tax 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. Free online tax For more information, visit IRS. Free online tax gov and enter “work opportunity credit” in the search box. Free online tax What's New for 2014 Social security and Medicare tax for 2014. Free online tax  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Free online tax The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Free online tax There is no limit on the amount of wages subject to Medicare tax. Free online tax Reminders Additional employment tax information for farmers. Free online tax  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Free online tax For the latest information about employment tax developments impacting farmers, go to www. Free online tax irs. Free online tax gov/pub51. Free online tax Correcting a previously filed Form 943. Free online tax  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Free online tax Form 943-X is filed separately from Form 943. Free online tax For more information on correcting Form 943, see the Instructions for Form 943-X. Free online tax Federal tax deposits must be made by electronic funds transfer. Free online tax  You must use electronic funds transfer to make all federal tax deposits. Free online tax Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free online tax 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. Free online tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free online tax EFTPS is a free service provided by the Department of Treasury. Free online tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free online tax For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free online tax To get more information about EFTPS or to enroll in EFTPS, visit www. Free online tax eftps. Free online tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 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Free online tax  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Free online tax On February 16. Free online tax  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free online tax Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free online tax If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free online tax If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free online tax By February 28. Free online tax   File paper Forms 1099 and 1096. Free online tax File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free online tax S. Free online tax Information Returns, with the IRS. Free online tax For electronically filed returns, see By March 31 below. Free online tax File paper Forms W-2 and W-3. Free online tax File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Free online tax For electronically filed returns, see By March 31 below. Free online tax By March 31. Free online tax   File electronic Forms W-2 and 1099. Free online tax File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free online tax For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free online tax socialsecurity. Free online tax gov/employer. Free online tax For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Free online tax By April 30, July 31, October 31, and January 31. Free online tax   Deposit FUTA taxes. Free online tax Deposit FUTA tax due if it is more than $500. Free online tax Before December 1. Free online tax  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Free online tax Introduction You are generally required to withhold federal income tax from the wages of your employees. 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Free online tax Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Free online tax Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 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Free online tax Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Free online tax Form I-9 is also available from the USCIS website at www. Free online tax uscis. Free online tax gov. Free online tax You can also contact the USCIS at 1-800-375-5283 for more information. Free online tax New hire reporting. Free online tax   You are required to report any new employee to a designated state new hire registry. Free online tax Many states accept a copy of Form W-4 with employer information added. Free online tax Visit the Office of Child Support Enforcement website at www. Free online tax acf. Free online tax hhs. Free online tax gov/programs/cse/newhire for more information. Free online tax Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 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Free online tax   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Free online tax The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Free online tax The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Free online tax Federal income tax withholding. Free online tax   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Free online tax Federal unemployment (FUTA) tax. Free online tax   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Free online tax The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Free online tax Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Free online tax   The farmer is the employer of workers furnished by a crew leader in all other situations. Free online tax In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Free online tax For example, some farmers employ individuals to recruit farmworkers exclusively for them. Free online tax Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Free online tax The farmer is the employer in these cases. Free online tax For information about common-law employees, see section 1 of Publication 15-A. Free online tax For information about crew leaders, see the Department of Labor website at www. Free online tax dol. Free online tax gov/whd/regs/compliance/whdfs49. Free online tax htm. Free online tax Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Free online tax You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Free online tax The $150 test applies separately to each farmworker that you employ. Free online tax If you employ a family of workers, each member is treated separately. Free online tax Do not count wages paid by other employers. Free online tax You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Free online tax If the $2,500 test for the group is not met, the $150 test for an employee still applies. Free online tax Exceptions. Free online tax   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Free online tax However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Free online tax   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Free online tax   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Free online tax Religious exemption. Free online tax   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Free online tax This exemption is available only if both the employee and the employer are members of the group or division. Free online tax   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free online tax Cash wages. Free online tax   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Free online tax Cash wages include checks, money orders, and any kind of money or cash. Free online tax   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Free online tax Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Free online tax For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Free online tax socialsecurity. Free online tax gov. Free online tax Noncash wages. Free online tax    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Free online tax Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Free online tax However, they are subject to these taxes if the substance of the transaction is a cash payment. Free online tax For information on lodging provided as a condition of employment, see Publication 15-B. Free online tax   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Free online tax Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Free online tax Tax rates and social security wage limit. Free online tax   For 2013, the employer and the employee will pay the following taxes. Free online tax The employer and employee each pay 6. Free online tax 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Free online tax The employer and employee each pay 1. Free online tax 45% of cash wages for Medicare tax (hospital insurance). Free online tax The employee pays 0. Free online tax 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Free online tax Wage limit. Free online tax   The limit on wages subject to the social security tax for 2013 is $113,700. Free online tax There is no limit on wages subject to the Medicare tax. Free online tax All covered wages are subject to the Medicare tax. Free online tax Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Free online tax Paying employee's share. Free online tax   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Free online tax It is additional income to the employee. Free online tax You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Free online tax Example. Free online tax Jane operates a small family fruit farm. Free online tax She employs day laborers in the picking season to enable her to timely get her crop to market. Free online tax She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Free online tax When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Free online tax For 2013, Jane paid Mary $1,000 during the year. Free online tax Susan enters $1,076. Free online tax 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Free online tax 50 social security and Medicare taxes paid for Mary). Free online tax She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Free online tax Additional Medicare Tax. Free online tax   In addition to withholding Medicare tax at 1. Free online tax 45%, you must withhold a 0. Free online tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online tax 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. Free online tax Additional Medicare Tax is only imposed on the employee. Free online tax There is no employer share of Additional Medicare Tax. Free online tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Free online tax   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Free online tax For more information on Additional Medicare Tax, visit IRS. Free online tax gov and enter “Additional Medicare Tax” in the search box. Free online tax Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Free online tax Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Free online tax The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Free online tax Form W-4. Free online tax   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Free online tax In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Free online tax An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Free online tax   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Free online tax   You should give each new employee a Form W-4 as soon as you hire the employee. Free online tax For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Free online tax Have the employee complete and return the form to you before the first payday. Free online tax If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Free online tax New Form W-4 for 2014. Free online tax   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Free online tax Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Free online tax You cannot accept substitute Forms W-4 developed by employees. Free online tax How to figure withholding. Free online tax   You can use one of several methods to determine the amount to withhold. Free online tax The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Free online tax Publication 51 (Circular A) also contains additional information about federal income tax withholding. Free online tax Nonemployee compensation. Free online tax   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Free online tax However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Free online tax For more information, see the Instructions for Form 1099-MISC. Free online tax Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Free online tax However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Free online tax You meet the notification requirement by giving each employee any of the following. Free online tax Form W-2, which contains EIC notification on the back of Copy B. Free online tax A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Free online tax Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free online tax Your own written statement with the exact wording of Notice 797. Free online tax For more information, see Publication 51 (Circular A). Free online tax Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Free online tax You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Free online tax If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Free online tax You must also pay the employer's share of social security and Medicare taxes. Free online tax There is no employer share of Additional Medicare Tax. Free online tax Form 943. Free online tax   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Free online tax Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Free online tax Deposits. Free online tax   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Free online tax However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Free online tax   For more information on deposit rules, see Publication 51 (Circular A). Free online tax Electronic deposit requirement. Free online tax   You must use electronic funds transfer to make all federal tax deposits. Free online tax Generally, electronic funds transfers are made using EFTPS. Free online tax 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. Free online tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free online tax EFTPS is a free service provided by the Department of Treasury. Free online tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free online tax   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free online tax To get more information about EFTPS or to enroll in EFTPS, visit www. Free online tax eftps. Free online tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free online tax Additional information about EFTPS is also available in Publication 966. Free online tax Form W-2. Free online tax   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Free online tax However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Free online tax The date the employee requests the form. Free online tax The date you make your final payment of wages to the employee. Free online tax Compensation paid to H-2A visa holders. Free online tax   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Free online tax Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free online tax   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free online tax In this case, the worker must give the employer a completed Form W-4. Free online tax Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free online tax   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free online tax For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free online tax Trust fund recovery penalty. Free online tax   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Free online tax A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Free online tax A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Free online tax   Willfully means voluntarily, consciously, and intentionally. Free online tax Paying other expenses of the business instead of the taxes due is acting willfully. Free online tax Consequences of treating an employee as an independent contractor. Free online tax   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Free online tax See Publication 15-A for more information. Free online tax Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Free online tax You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Free online tax You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Free online tax These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Free online tax See Family Employees , earlier. Free online tax Alien farmworkers. Free online tax   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Free online tax However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Free online tax Commodity wages. Free online tax   Payments in kind for farm labor are not cash wages. Free online tax Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Free online tax Tax rate and credit. Free online tax   The gross FUTA tax rate is 6. Free online tax 0% of the first $7,000 cash wages you pay to each employee during the year. Free online tax However, you are given a credit of up to 5. Free online tax 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Free online tax If your state tax rate (experience rate) is less than 5. Free online tax 4%, you may still be allowed the full 5. Free online tax 4% credit. Free online tax   If you do not pay the state tax, you cannot take the credit. Free online tax If you are exempt from state unemployment tax for any reason, the full 6. Free online tax 0% rate applies. Free online tax See the Instructions for Form 940 for additional information. Free online tax More information. Free online tax   For more information on FUTA tax, see Publication 51 (Circular A). Free online tax Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Free online tax It must not be collected or deducted from the wages of your employees. Free online tax Form 940. Free online tax   Report FUTA tax on Form 940. Free online tax The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Free online tax Deposits. Free online tax   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Free online tax If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Free online tax You can add it to the tax for the next quarter. Free online tax If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Free online tax If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Free online tax Electronic deposit requirement. Free online tax   You must use electronic funds transfer to make all federal tax deposits. Free online tax Generally, electronic funds transfers are made using EFTPS. Free online tax 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. Free online tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free online tax EFTPS is a free service provided by the Department of Treasury. Free online tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free online tax   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free online tax To get more information about EFTPS or to enroll in EFTPS, visit www. Free online tax eftps. Free online tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free online tax Additional information about EFTPS is also available in Publication 966. Free online tax Prev  Up  Next   Home   More Online Publications