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Free State File Tax Online

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Free State File Tax Online

Free state file tax online Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Free state file tax online Para pedir formularios y publicaciones. Free state file tax online Preguntas sobre los impuestos. Free state file tax online Todo material en esta publicación puede ser reimpreso gratuitamente. Free state file tax online Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Free state file tax online Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Free state file tax online Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Free state file tax online Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Free state file tax online Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Free state file tax online Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Free state file tax online Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Free state file tax online Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Free state file tax online La mayor parte de estos cambios se abordan en más detalle en esta publicación. Free state file tax online Acontecimientos futuros. Free state file tax online  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Free state file tax online irs. Free state file tax online gov/pub17sp. Free state file tax online Impuesto Adicional del Medicare. Free state file tax online  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Free state file tax online 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Free state file tax online El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free state file tax online Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Free state file tax online Impuesto sobre los ingresos netos de inversión. Free state file tax online  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Free state file tax online Este impuesto es el 3. Free state file tax online 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free state file tax online Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Free state file tax online Cambio en las tasas tributarias. Free state file tax online  La tasa tributaria mayor es de 39. Free state file tax online 6%. Free state file tax online Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Free state file tax online Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Free state file tax online  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Free state file tax online Vea el capítulo 16 . Free state file tax online Gastos médicos y dentales. Free state file tax online  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Free state file tax online 5% si usted o su cónyuge tiene 65 años de edad o más). Free state file tax online Vea el capítulo 21 . Free state file tax online Aumento de la cantidad de la exención personal para determinados contribuyentes. Free state file tax online  La exención personal que le corresponde a usted ha aumentado a $3,900. Free state file tax online Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free state file tax online Vea el capítulo 3 . Free state file tax online Límite sobre las deducciones detalladas. Free state file tax online  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Free state file tax online Vea el capítulo 29 . Free state file tax online Matrimonio entre el mismo sexo. Free state file tax online  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Free state file tax online Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Free state file tax online Vea el capítulo 2 . Free state file tax online Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Free state file tax online Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Free state file tax online Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Free state file tax online  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Free state file tax online Vea el capítulo 5 . Free state file tax online Créditos tributarios que vencen. Free state file tax online  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Free state file tax online Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Free state file tax online Vea el capítulo 37 . Free state file tax online Esquemas de inversión de tipo Ponzi. Free state file tax online  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Free state file tax online Vea el capítulo 25 . Free state file tax online Método simplificado para la deducción por oficina en el hogar. Free state file tax online  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Free state file tax online Vea la Publicación 587, disponible en inglés. Free state file tax online Tarifas estándar por milla. Free state file tax online  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Free state file tax online Vea el capítulo 26 . Free state file tax online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Free state file tax online Vea el capítulo 21 . Free state file tax online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Free state file tax online Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Free state file tax online Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Free state file tax online Muchos de estos asuntos se explican más adelante en esta publicación. Free state file tax online Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Free state file tax online  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Free state file tax online Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Free state file tax online Vea el capítulo 1 . Free state file tax online Proteja su documentación tributaria contra el robo de identidad. Free state file tax online  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Free state file tax online Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Free state file tax online Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Free state file tax online Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Free state file tax online Números de identificación del contribuyente. Free state file tax online  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Free state file tax online Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Free state file tax online Por lo general, este número es el número de Seguro Social de la persona. Free state file tax online Vea el capítulo 1 . Free state file tax online Ingreso de fuentes en el extranjero. Free state file tax online  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Free state file tax online Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Free state file tax online Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Free state file tax online Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Free state file tax online Para más detalles, vea la Publicación 54, Tax Guide for U. Free state file tax online S. Free state file tax online Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Free state file tax online Activos financieros extranjeros. Free state file tax online  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Free state file tax online Vea www. Free state file tax online IRS. Free state file tax online gov/form8938, en inglés, para más detalles. Free state file tax online Prórroga automática de 6 meses para presentar la declaración de impuestos. Free state file tax online  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Free state file tax online Vea el capítulo 1 . Free state file tax online Incluya su número de teléfono en la declaración. Free state file tax online  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Free state file tax online Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Free state file tax online Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Free state file tax online Pago de los impuestos. Free state file tax online   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Free state file tax online Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Free state file tax online Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Free state file tax online Vea el capítulo 1 . Free state file tax online Maneras más rápidas de presentar su declaración. Free state file tax online  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Free state file tax online Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Free state file tax online Vea el capítulo 1 . Free state file tax online Presentación electrónica gratuita de la declaración. Free state file tax online  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Free state file tax online Vea el capítulo 1 . Free state file tax online Cambio de dirección. Free state file tax online  Si cambia de dirección, debe notificarle al IRS. Free state file tax online Vea el tema titulado Cambio de Dirección , en el capítulo 1. Free state file tax online Reembolsos de una declaración presentada fuera de plazo. Free state file tax online  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Free state file tax online Vea el capítulo 1 . Free state file tax online Declaraciones de impuestos frívolas. Free state file tax online  El IRS ha publicado una lista de posturas identificadas como frívolas. Free state file tax online La multa por presentar una declaración de impuestos frívola es de $5,000. Free state file tax online Vea el capítulo 1 . Free state file tax online Reclamación errónea de reembolso o crédito. Free state file tax online  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Free state file tax online Vea el capítulo 1 . Free state file tax online Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Free state file tax online   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Free state file tax online Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Free state file tax online Servicio a los contribuyentes. Free state file tax online  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Free state file tax online Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Free state file tax online Mandato para preparadores de impuestos sobre el sistema e-file. Free state file tax online  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Free state file tax online Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Free state file tax online Inspector General del Tesoro para la Administración Tributaria. Free state file tax online   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Free state file tax online Puede mantenerse anónimo. Free state file tax online Fotografías de niños desaparecidos. Free state file tax online  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Free state file tax online Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Free state file tax online Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Free state file tax online Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Free state file tax online La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Free state file tax online Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Free state file tax online Cómo está organizada esta publicación. Free state file tax online   Esta publicación sigue de cerca el Formulario 1040, U. Free state file tax online S. Free state file tax online Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Free state file tax online Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Free state file tax online Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Free state file tax online No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Free state file tax online Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Free state file tax online   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Free state file tax online Qué se incluye en esta publicación. Free state file tax online   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Free state file tax online La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Free state file tax online Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Free state file tax online Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Free state file tax online La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Free state file tax online   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Free state file tax online También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Free state file tax online   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Free state file tax online Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Free state file tax online Iconos. Free state file tax online   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Free state file tax online Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Free state file tax online Qué no se incluye en esta publicación. Free state file tax online   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Free state file tax online Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Free state file tax online   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Free state file tax online Publicación 535, Business Expenses (Gastos de negocios), en inglés. Free state file tax online Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Free state file tax online Ayuda del IRS. Free state file tax online   Existen muchas maneras en que puede obtener ayuda del IRS. Free state file tax online Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Free state file tax online Comentarios y sugerencias. Free state file tax online   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Free state file tax online   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state file tax online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Free state file tax online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Free state file tax online   Usted nos puede enviar comentarios desde la página web www. Free state file tax online irs. Free state file tax online gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Free state file tax online   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Free state file tax online Para pedir formularios y publicaciones. Free state file tax online   Visite www. Free state file tax online irs. Free state file tax online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Free state file tax online  Internal Revenue Service 1201 N. Free state file tax online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Free state file tax online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Free state file tax online gov/espanol o llame al 1-800-829-1040. Free state file tax online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Free state file tax online Misión del IRS. Free state file tax online   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Free state file tax online Tabla 1. Free state file tax online Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Free state file tax online Un sitio en Internet o una dirección de correo electrónico. Free state file tax online Una dirección que podría necesitar. Free state file tax online Documentos que debería mantener en su documentación personal. Free state file tax online Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Free state file tax online Un número de teléfono importante. Free state file tax online Información que podría necesitar. Free state file tax online Prev  Up  Next   Home   More Online Publications
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Advisory Committee on Tax Exempt and Government Entities (ACT)

Mission and Composition

The Advisory Committee on Tax Exempt and Government Entities (ACT) is governed by the Federal Advisory Committee Act, Public Law 92-463. The ACT is an organized public forum for discussion of relevant employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal government issues. The ACT also enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities. ACT members present interested public's observations about current or proposed IRS policies, programs and procedures as well as suggest improvements through a yearly final report.

ACT members are appointed by the Department of the Treasury upon recommendation of the Commissioner of the IRS, and serve for two-year terms. Terms can be extended for an additional year with approval from the IRS Commissioner of Tax Exempt and Government Entities. The IRS seeks a diverse group of members representing a broad spectrum of persons experienced in employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. ACT members meet in Washington, DC approximately five times a year, each session lasting two days. Members are not paid for their time or services. Members are reimbursed for their travel-related expenses to attend working sessions and public meetings, in accordance with 5 U.S.C. 5703. View the 2013 ACT Renewal Charter.

Nomination Process

The IRS requests nominations for membership on the ACT in the fall of each year.  Subscribe to IRS Newswire to receive announcements.  Interested parties may nominate themselves or another qualified person for membership. Nominations should describe and document the proposed member's qualifications for ACT membership, including the nominee's past or current affiliations and dealings with the particular community or segment of the community that he or she wishes to represent (such as employee plans). Nominations should also specify the vacancy for which they wish to be considered.

Clearance Process

Selected nominees must go through a clearance process before appointment by the Department of the Treasury. In accordance with the Department of the Treasury Directive 21-03, the clearance process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check, fingerprint check, and security clearance.

Read past ACT reports.

For additional information, please contact:

Internal Revenue Service
ATTN: Mark Kirbabas
Acting Designated Federal Officer for the ACT
TEGE/SE:T:CL
NCA-676
1111 Constitution Avenue, NW
Washington, DC 20224-0002

Page Last Reviewed or Updated: 16-Sep-2013

The Free State File Tax Online

Free state file tax online Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free state file tax online irs. Free state file tax online gov/pub51. Free state file tax online What's New Social security and Medicare tax for 2014. Free state file tax online  The social security tax rate is 6. Free state file tax online 2% each for the employee and employer, unchanged from 2013. Free state file tax online The social security wage base limit is $117,000. Free state file tax online The Medicare tax rate is 1. Free state file tax online 45% each for the employee and employer, unchanged from 2013. Free state file tax online There is no wage base limit for Medicare tax. Free state file tax online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free state file tax online Withholding allowance. Free state file tax online  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free state file tax online Change of responsible party. Free state file tax online  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free state file tax online Form 8822-B must be filed within 60 days of the change. Free state file tax online If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free state file tax online For a definition of "responsible party", see the Form 8822-B instructions. Free state file tax online Same-sex marriage. Free state file tax online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free state file tax online For more information, see Revenue Ruling 2013-17, 2013-38 I. Free state file tax online R. Free state file tax online B. Free state file tax online 201, available at www. Free state file tax online irs. Free state file tax online gov/irb/2013-38_IRB/ar07. Free state file tax online html. Free state file tax online Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free state file tax online Notice 2013-61, 2013-44 I. Free state file tax online R. Free state file tax online B. Free state file tax online 432, is available at www. Free state file tax online irs. Free state file tax online gov/irb/2013-44_IRB/ar10. Free state file tax online html. Free state file tax online Reminders Additional Medicare Tax withholding. Free state file tax online  In addition to withholding Medicare tax at 1. Free state file tax online 45%, you must withhold a 0. Free state file tax online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state file tax online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free state file tax online Additional Medicare Tax is only imposed on the employee. Free state file tax online There is no employer share of Additional Medicare Tax. Free state file tax online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free state file tax online 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 state file tax online For more information on Additional Medicare Tax, visit IRS. Free state file tax online gov and enter “Additional Medicare Tax” in the search box. Free state file tax online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free state file tax online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free state file tax online Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free state file tax online For more information, visit IRS. Free state file tax online gov and enter “work opportunity tax credit” in the search box. Free state file tax online Outsourcing payroll duties. Free state file tax online  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free state file tax online The employer remains responsible if the third party fails to perform any required action. Free state file tax online If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free state file tax online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free state file tax online COBRA premium assistance credit. Free state file tax online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free state file tax online For more information, see COBRA premium assistance credit under Introduction. Free state file tax online Compensation paid to H-2A foreign agricultural workers. Free state file tax online  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, Wage and Tax Statement. Free state file tax online 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 withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free state file tax online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free state file tax online An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free state file tax online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free state file tax online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free state file tax online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free state file tax online 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 state file tax online Additional employment tax information. Free state file tax online  Visit the IRS website at www. Free state file tax online irs. Free state file tax online gov/businesses and click on Employment Taxes under Businesses Topics. Free state file tax online For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free state file tax online m. Free state file tax online –7:00 p. Free state file tax online m. Free state file tax online local time (Alaska and Hawaii follow Pacific time). Free state file tax online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free state file tax online Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free state file tax online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free state file tax online Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free state file tax online See Regulations sections 1. Free state file tax online 1361-4(a)(7) and 301. Free state file tax online 7701-2(c)(2)(iv). Free state file tax online Differential wage payments. Free state file tax online  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free state file tax online For more information, see Publication 15 (Circular E). Free state file tax online Federal tax deposits must be made by electronic funds transfer. Free state file tax online  You must use electronic funds transfer to make all federal tax deposits. Free state file tax online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state file tax online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free state file tax online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state file tax online EFTPS is a free service provided by the Department of Treasury. Free state file tax online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state file tax online For more information on making federal tax deposits, see How To Deposit in section 7. Free state file tax online To get more information about EFTPS or to enroll in EFTPS, visit www. Free state file tax online eftps. Free state file tax online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free state file tax online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free state file tax online Electronic filing and payment. Free state file tax online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free state file tax online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free state file tax online Spend less time and worry on taxes and more time running your business. Free state file tax online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free state file tax online For e-file, visit the IRS website at www. Free state file tax online irs. Free state file tax online gov/efile for additional information. Free state file tax online For EFTPS, visit www. Free state file tax online eftps. Free state file tax online gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free state file tax online For electronic filing of Form W-2, visit www. Free state file tax online socialsecurity. Free state file tax online gov/employer. Free state file tax online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free state file tax online If a valid EIN is not provided, the return or payment will not be processed. Free state file tax online This may result in penalties and delays in processing your return or payment. Free state file tax online Electronic funds withdrawal (EFW). Free state file tax online  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free state file tax online However, do not use EFW to make federal tax deposits. Free state file tax online For more information on paying your taxes using EFW, visit the IRS website at www. Free state file tax online irs. Free state file tax online gov/e-pay. Free state file tax online A fee may be charged to file electronically. Free state file tax online Credit or debit card payments. Free state file tax online   Employers can pay the balance due shown on Form 943 by credit or debit card. Free state file tax online Do not use a credit or debit card to make federal tax deposits. Free state file tax online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free state file tax online irs. Free state file tax online gov/e-pay. Free state file tax online When you hire a new employee. Free state file tax online  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free state file tax online Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free state file tax online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free state file tax online If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free state file tax online See section 1 for more information. Free state file tax online Eligibility for employment. Free state file tax online  You must verify that each new employee is legally eligible to work in the United States. Free state file tax online This includes completing the U. Free state file tax online S. Free state file tax online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free state file tax online You can get the form from USCIS offices or by calling 1-800-870-3676. Free state file tax online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free state file tax online uscis. Free state file tax online gov for more information. Free state file tax online New hire reporting. Free state file tax online   You are required to report any new employee to a designated state new-hire registry. Free state file tax online A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free state file tax online Many states accept a copy of Form W-4 with employer information added. Free state file tax online Visit the Office of Child Support Enforcement's website at www. Free state file tax online acf. Free state file tax online hhs. Free state file tax online gov/programs/cse/newhire for more information. Free state file tax online Dishonored payments. Free state file tax online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free state file tax online The penalty is $25 or 2% of the payment, whichever is more. Free state file tax online However, the penalty on dishonored payments of $24. Free state file tax online 99 or less is an amount equal to the payment. Free state file tax online For example, a dishonored payment of $18 is charged a penalty of $18. Free state file tax online Forms in Spanish. Free state file tax online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free state file tax online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free state file tax online For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free state file tax online References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free state file tax online Information returns. Free state file tax online  You may be required to file information returns to report certain types of payments made during the year. Free state file tax online For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free state file tax online For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free state file tax online Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free state file tax online See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free state file tax online If you file 250 or more Forms W-2, you must file them electronically. Free state file tax online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free state file tax online Information reporting customer service site. Free state file tax online  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free state file tax online If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free state file tax online The call site can also be reached by email at mccirp@irs. Free state file tax online gov. Free state file tax online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free state file tax online Web-based application for an employer identification number (EIN). Free state file tax online  You can apply for an employer identification number (EIN) online by visiting IRS. Free state file tax online gov and clicking on the Apply for an EIN Online link under Tools. Free state file tax online When a crew leader furnishes workers to you. Free state file tax online  Record the crew leader's name, address, and EIN. Free state file tax online See sections 2 and 10. Free state file tax online Change of address. Free state file tax online  Use Form 8822-B to notify the IRS of an address change. Free state file tax online Do not mail form 8822-B with your employment tax return. Free state file tax online Ordering forms and publications. Free state file tax online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free state file tax online irs. Free state file tax online gov/businesses. Free state file tax online Click on the Online Ordering for Information Returns and Employer Returns. Free state file tax online You can also visit www. Free state file tax online irs. Free state file tax online gov/formspubs to download other forms and publications. Free state file tax online Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free state file tax online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free state file tax online socialsecurity. Free state file tax online gov/employer, to register for Business Services Online. Free state file tax online You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free state file tax online Form W-3 will be created for you based on your Forms W-2. Free state file tax online Tax Questions. Free state file tax online   If you have a tax question, check the information available on IRS. Free state file tax online gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free state file tax online m. Free state file tax online –7:00 p. Free state file tax online m. Free state file tax online local time (Alaska and Hawaii follow Pacific time). Free state file tax online We cannot answer tax questions sent to the address provided later for comments and suggestions. Free state file tax online Recordkeeping. Free state file tax online  Keep all records of employment taxes for at least 4 years. Free state file tax online These should be available for IRS review. Free state file tax online Your records should include the following information. Free state file tax online Your employer identification number (EIN). Free state file tax online Amounts and dates of all wage, annuity, and pension payments. Free state file tax online Names, addresses, social security numbers, and occupations of employees and recipients. Free state file tax online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free state file tax online Dates of employment for each employee. Free state file tax online Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free state file tax online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free state file tax online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free state file tax online Copies of returns filed and confirmation numbers. Free state file tax online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free state file tax online If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free state file tax online If the crew leader has no permanent mailing address, record his or her present address. Free state file tax online Private delivery services. Free state file tax online  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free state file tax online The list includes only the following. Free state file tax online DHL Express (DHL): DHL Same Day Service. Free state file tax online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free state file tax online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free state file tax online M. Free state file tax online , UPS Worldwide Express Plus, and UPS Worldwide Express. Free state file tax online For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free state file tax online gov and enter "private delivery service" in the search box. Free state file tax online Your private delivery service can tell you how to get written proof of the mailing date. Free state file tax online Private delivery services cannot deliver items to P. Free state file tax online O. Free state file tax online boxes. Free state file tax online You must use the U. Free state file tax online S. Free state file tax online Postal Service to mail any item to an IRS P. Free state file tax online O. Free state file tax online box address. Free state file tax online Photographs of missing children. Free state file tax online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free state file tax online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state file tax online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state file tax online Calendar The following are important dates and responsibilities. Free state file tax online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free state file tax online Also see Publication 509, Tax Calendars. Free state file tax online   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free state file tax online A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free state file tax online However, a statewide legal holiday does not delay the due date of federal tax deposits. Free state file tax online See Deposits on Business Days Only in section 7. Free state file tax online For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free state file tax online S. Free state file tax online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free state file tax online See Private delivery services under Reminders. Free state file tax online By January 31 . Free state file tax online   File Form 943. Free state file tax online See section 8 for more information on Form 943. Free state file tax online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free state file tax online Furnish each employee with a completed Form W-2. Free state file tax online Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free state file tax online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state file tax online See section 10 for more information on FUTA. Free state file tax online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free state file tax online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free state file tax online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free state file tax online By February 15. Free state file tax online  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free state file tax online On February 16. Free state file tax online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free state file tax online 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 state file tax online If the employee does not give you a new Form W-4, withhold tax 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 state file tax online See section 5 for more information. Free state file tax online 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 state file tax online By February 28. Free state file tax online   File paper Forms 1099 and 1096. Free state file tax online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free state file tax online S. Free state file tax online Information Returns, with the IRS. Free state file tax online For electronically filed returns, see By March 31 below. Free state file tax online File paper Forms W-2 and W-3. Free state file tax online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free state file tax online For electronically filed returns, see By March 31 next. Free state file tax online By March 31. Free state file tax online   File electronic Forms W-2 and 1099. Free state file tax online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free state file tax online 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 state file tax online socialsecurity. Free state file tax online gov/employer. Free state file tax online For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free state file tax online By April 30, July 31, October 31, and January 31. Free state file tax online   Deposit FUTA taxes. Free state file tax online Deposit FUTA tax if the undeposited amount is over $500. Free state file tax online Before December 1. Free state file tax online  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free state file tax online Introduction This publication is for employers of agricultural workers (farmworkers). Free state file tax online It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free state file tax online Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free state file tax online If you have nonfarm employees, see Publication 15 (Circular E). Free state file tax online If you have employees in the U. Free state file tax online S. Free state file tax online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free state file tax online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free state file tax online Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free state file tax online Comments and suggestions. Free state file tax online   We welcome your comments about this publication and your suggestions for future editions. Free state file tax online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free state file tax online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state file tax online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state file tax online   You can also send us comments from www. Free state file tax online irs. Free state file tax online gov/formspubs. Free state file tax online Click on More Information and then click on Comment on Tax Forms and Publications. Free state file tax online   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free state file tax online COBRA premium assistance credit. Free state file tax online   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free state file tax online COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free state file tax online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free state file tax online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free state file tax online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free state file tax online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free state file tax online   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free state file tax online For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free state file tax online   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free state file tax online The assistance for the coverage can last up to 15 months. Free state file tax online   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free state file tax online For more information, see Notice 2009-27, 2009-16 I. Free state file tax online R. Free state file tax online B. Free state file tax online 838, available at www. Free state file tax online irs. Free state file tax online gov/irb/2009-16_irb/ar09. Free state file tax online html. Free state file tax online   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free state file tax online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free state file tax online The reimbursement is made through a credit against the employer's employment tax liabilities. Free state file tax online For information on how to claim the credit, see the Instructions for Form 943. Free state file tax online The credit is treated as a deposit made on the first day of the return period. Free state file tax online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free state file tax online In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free state file tax online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free state file tax online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free state file tax online In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free state file tax online In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free state file tax online Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free state file tax online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free state file tax online A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free state file tax online   For more information, visit IRS. Free state file tax online gov and enter “COBRA” in the search box. Free state file tax online 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 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications