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Free State Tax Return Turbotax

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Free State Tax Return Turbotax

Free state tax return turbotax 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 tax return turbotax irs. Free state tax return turbotax gov/pub51. Free state tax return turbotax What's New Social security and Medicare tax for 2014. Free state tax return turbotax  The social security tax rate is 6. Free state tax return turbotax 2% each for the employee and employer, unchanged from 2013. Free state tax return turbotax The social security wage base limit is $117,000. Free state tax return turbotax The Medicare tax rate is 1. Free state tax return turbotax 45% each for the employee and employer, unchanged from 2013. Free state tax return turbotax There is no wage base limit for Medicare tax. Free state tax return turbotax 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 tax return turbotax Withholding allowance. Free state tax return turbotax  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free state tax return turbotax Change of responsible party. Free state tax return turbotax  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 tax return turbotax Form 8822-B must be filed within 60 days of the change. Free state tax return turbotax 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 tax return turbotax For a definition of "responsible party", see the Form 8822-B instructions. Free state tax return turbotax Same-sex marriage. Free state tax return turbotax  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 tax return turbotax For more information, see Revenue Ruling 2013-17, 2013-38 I. Free state tax return turbotax R. Free state tax return turbotax B. Free state tax return turbotax 201, available at www. Free state tax return turbotax irs. Free state tax return turbotax gov/irb/2013-38_IRB/ar07. Free state tax return turbotax html. Free state tax return turbotax 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 tax return turbotax Notice 2013-61, 2013-44 I. Free state tax return turbotax R. Free state tax return turbotax B. Free state tax return turbotax 432, is available at www. Free state tax return turbotax irs. Free state tax return turbotax gov/irb/2013-44_IRB/ar10. Free state tax return turbotax html. Free state tax return turbotax Reminders Additional Medicare Tax withholding. Free state tax return turbotax  In addition to withholding Medicare tax at 1. Free state tax return turbotax 45%, you must withhold a 0. Free state tax return turbotax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state tax return turbotax 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 tax return turbotax Additional Medicare Tax is only imposed on the employee. Free state tax return turbotax There is no employer share of Additional Medicare Tax. Free state tax return turbotax 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 tax return turbotax 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 tax return turbotax For more information on Additional Medicare Tax, visit IRS. Free state tax return turbotax gov and enter “Additional Medicare Tax” in the search box. Free state tax return turbotax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free state tax return turbotax  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 tax return turbotax 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 tax return turbotax For more information, visit IRS. Free state tax return turbotax gov and enter “work opportunity tax credit” in the search box. Free state tax return turbotax Outsourcing payroll duties. Free state tax return turbotax  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 tax return turbotax The employer remains responsible if the third party fails to perform any required action. Free state tax return turbotax 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 tax return turbotax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free state tax return turbotax COBRA premium assistance credit. Free state tax return turbotax  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 tax return turbotax For more information, see COBRA premium assistance credit under Introduction. Free state tax return turbotax Compensation paid to H-2A foreign agricultural workers. Free state tax return turbotax  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 tax return turbotax 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 tax return turbotax On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free state tax return turbotax 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 tax return turbotax In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free state tax return turbotax Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free state tax return turbotax These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free state tax return turbotax 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 tax return turbotax Additional employment tax information. Free state tax return turbotax  Visit the IRS website at www. Free state tax return turbotax irs. Free state tax return turbotax gov/businesses and click on Employment Taxes under Businesses Topics. Free state tax return turbotax 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 tax return turbotax m. Free state tax return turbotax –7:00 p. Free state tax return turbotax m. Free state tax return turbotax local time (Alaska and Hawaii follow Pacific time). Free state tax return turbotax Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free state tax return turbotax Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free state tax return turbotax  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free state tax return turbotax 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 tax return turbotax See Regulations sections 1. Free state tax return turbotax 1361-4(a)(7) and 301. Free state tax return turbotax 7701-2(c)(2)(iv). Free state tax return turbotax Differential wage payments. Free state tax return turbotax  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 tax return turbotax For more information, see Publication 15 (Circular E). Free state tax return turbotax Federal tax deposits must be made by electronic funds transfer. Free state tax return turbotax  You must use electronic funds transfer to make all federal tax deposits. Free state tax return turbotax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state tax return turbotax 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 tax return turbotax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state tax return turbotax EFTPS is a free service provided by the Department of Treasury. Free state tax return turbotax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state tax return turbotax For more information on making federal tax deposits, see How To Deposit in section 7. Free state tax return turbotax To get more information about EFTPS or to enroll in EFTPS, visit www. Free state tax return turbotax eftps. Free state tax return turbotax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free state tax return turbotax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free state tax return turbotax Electronic filing and payment. Free state tax return turbotax  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free state tax return turbotax Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free state tax return turbotax Spend less time and worry on taxes and more time running your business. Free state tax return turbotax Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free state tax return turbotax For e-file, visit the IRS website at www. Free state tax return turbotax irs. Free state tax return turbotax gov/efile for additional information. Free state tax return turbotax For EFTPS, visit www. Free state tax return turbotax eftps. Free state tax return turbotax 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 tax return turbotax For electronic filing of Form W-2, visit www. Free state tax return turbotax socialsecurity. Free state tax return turbotax gov/employer. Free state tax return turbotax If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free state tax return turbotax If a valid EIN is not provided, the return or payment will not be processed. Free state tax return turbotax This may result in penalties and delays in processing your return or payment. Free state tax return turbotax Electronic funds withdrawal (EFW). Free state tax return turbotax  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 tax return turbotax However, do not use EFW to make federal tax deposits. Free state tax return turbotax For more information on paying your taxes using EFW, visit the IRS website at www. Free state tax return turbotax irs. Free state tax return turbotax gov/e-pay. Free state tax return turbotax A fee may be charged to file electronically. Free state tax return turbotax Credit or debit card payments. Free state tax return turbotax   Employers can pay the balance due shown on Form 943 by credit or debit card. Free state tax return turbotax Do not use a credit or debit card to make federal tax deposits. Free state tax return turbotax For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free state tax return turbotax irs. Free state tax return turbotax gov/e-pay. Free state tax return turbotax When you hire a new employee. Free state tax return turbotax  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 tax return turbotax 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 tax return turbotax If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free state tax return turbotax 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 tax return turbotax See section 1 for more information. Free state tax return turbotax Eligibility for employment. Free state tax return turbotax  You must verify that each new employee is legally eligible to work in the United States. Free state tax return turbotax This includes completing the U. Free state tax return turbotax S. Free state tax return turbotax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free state tax return turbotax You can get the form from USCIS offices or by calling 1-800-870-3676. Free state tax return turbotax Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free state tax return turbotax uscis. Free state tax return turbotax gov for more information. Free state tax return turbotax New hire reporting. Free state tax return turbotax   You are required to report any new employee to a designated state new-hire registry. Free state tax return turbotax 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 tax return turbotax Many states accept a copy of Form W-4 with employer information added. Free state tax return turbotax Visit the Office of Child Support Enforcement's website at www. Free state tax return turbotax acf. Free state tax return turbotax hhs. Free state tax return turbotax gov/programs/cse/newhire for more information. Free state tax return turbotax Dishonored payments. Free state tax return turbotax  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free state tax return turbotax The penalty is $25 or 2% of the payment, whichever is more. Free state tax return turbotax However, the penalty on dishonored payments of $24. Free state tax return turbotax 99 or less is an amount equal to the payment. Free state tax return turbotax For example, a dishonored payment of $18 is charged a penalty of $18. Free state tax return turbotax Forms in Spanish. Free state tax return turbotax  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free state tax return turbotax For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free state tax return turbotax 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 tax return turbotax 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 tax return turbotax Information returns. Free state tax return turbotax  You may be required to file information returns to report certain types of payments made during the year. Free state tax return turbotax 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 tax return turbotax 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 tax return turbotax 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 tax return turbotax 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 tax return turbotax If you file 250 or more Forms W-2, you must file them electronically. Free state tax return turbotax SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free state tax return turbotax Information reporting customer service site. Free state tax return turbotax  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 tax return turbotax 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 tax return turbotax The call site can also be reached by email at mccirp@irs. Free state tax return turbotax gov. Free state tax return turbotax Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free state tax return turbotax Web-based application for an employer identification number (EIN). Free state tax return turbotax  You can apply for an employer identification number (EIN) online by visiting IRS. Free state tax return turbotax gov and clicking on the Apply for an EIN Online link under Tools. Free state tax return turbotax When a crew leader furnishes workers to you. Free state tax return turbotax  Record the crew leader's name, address, and EIN. Free state tax return turbotax See sections 2 and 10. Free state tax return turbotax Change of address. Free state tax return turbotax  Use Form 8822-B to notify the IRS of an address change. Free state tax return turbotax Do not mail form 8822-B with your employment tax return. Free state tax return turbotax Ordering forms and publications. Free state tax return turbotax  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free state tax return turbotax irs. Free state tax return turbotax gov/businesses. Free state tax return turbotax Click on the Online Ordering for Information Returns and Employer Returns. Free state tax return turbotax You can also visit www. Free state tax return turbotax irs. Free state tax return turbotax gov/formspubs to download other forms and publications. Free state tax return turbotax 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 tax return turbotax Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free state tax return turbotax socialsecurity. Free state tax return turbotax gov/employer, to register for Business Services Online. Free state tax return turbotax 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 tax return turbotax Form W-3 will be created for you based on your Forms W-2. Free state tax return turbotax Tax Questions. Free state tax return turbotax   If you have a tax question, check the information available on IRS. Free state tax return turbotax 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 tax return turbotax m. Free state tax return turbotax –7:00 p. Free state tax return turbotax m. Free state tax return turbotax local time (Alaska and Hawaii follow Pacific time). Free state tax return turbotax We cannot answer tax questions sent to the address provided later for comments and suggestions. Free state tax return turbotax Recordkeeping. Free state tax return turbotax  Keep all records of employment taxes for at least 4 years. Free state tax return turbotax These should be available for IRS review. Free state tax return turbotax Your records should include the following information. Free state tax return turbotax Your employer identification number (EIN). Free state tax return turbotax Amounts and dates of all wage, annuity, and pension payments. Free state tax return turbotax Names, addresses, social security numbers, and occupations of employees and recipients. Free state tax return turbotax Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free state tax return turbotax Dates of employment for each employee. Free state tax return turbotax 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 tax return turbotax Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free state tax return turbotax Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free state tax return turbotax Copies of returns filed and confirmation numbers. Free state tax return turbotax Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free state tax return turbotax 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 tax return turbotax If the crew leader has no permanent mailing address, record his or her present address. Free state tax return turbotax Private delivery services. Free state tax return turbotax  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free state tax return turbotax The list includes only the following. Free state tax return turbotax DHL Express (DHL): DHL Same Day Service. Free state tax return turbotax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free state tax return turbotax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free state tax return turbotax M. Free state tax return turbotax , UPS Worldwide Express Plus, and UPS Worldwide Express. Free state tax return turbotax For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free state tax return turbotax gov and enter "private delivery service" in the search box. Free state tax return turbotax Your private delivery service can tell you how to get written proof of the mailing date. Free state tax return turbotax Private delivery services cannot deliver items to P. Free state tax return turbotax O. Free state tax return turbotax boxes. Free state tax return turbotax You must use the U. Free state tax return turbotax S. Free state tax return turbotax Postal Service to mail any item to an IRS P. Free state tax return turbotax O. Free state tax return turbotax box address. Free state tax return turbotax Photographs of missing children. Free state tax return turbotax  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free state tax return turbotax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax return turbotax 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 tax return turbotax Calendar The following are important dates and responsibilities. Free state tax return turbotax See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free state tax return turbotax Also see Publication 509, Tax Calendars. Free state tax return turbotax   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 tax return turbotax 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 tax return turbotax However, a statewide legal holiday does not delay the due date of federal tax deposits. Free state tax return turbotax See Deposits on Business Days Only in section 7. Free state tax return turbotax 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 tax return turbotax S. Free state tax return turbotax Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free state tax return turbotax See Private delivery services under Reminders. Free state tax return turbotax By January 31 . Free state tax return turbotax   File Form 943. Free state tax return turbotax See section 8 for more information on Form 943. Free state tax return turbotax If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free state tax return turbotax Furnish each employee with a completed Form W-2. Free state tax return turbotax 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 tax return turbotax File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax return turbotax See section 10 for more information on FUTA. Free state tax return turbotax If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free state tax return turbotax File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free state tax return turbotax If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free state tax return turbotax By February 15. Free state tax return turbotax  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 tax return turbotax On February 16. Free state tax return turbotax  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free state tax return turbotax 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 tax return turbotax 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 tax return turbotax See section 5 for more information. Free state tax return turbotax 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 tax return turbotax By February 28. Free state tax return turbotax   File paper Forms 1099 and 1096. Free state tax return turbotax File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free state tax return turbotax S. Free state tax return turbotax Information Returns, with the IRS. Free state tax return turbotax For electronically filed returns, see By March 31 below. Free state tax return turbotax File paper Forms W-2 and W-3. Free state tax return turbotax File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free state tax return turbotax For electronically filed returns, see By March 31 next. Free state tax return turbotax By March 31. Free state tax return turbotax   File electronic Forms W-2 and 1099. Free state tax return turbotax File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free state tax return turbotax 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 tax return turbotax socialsecurity. Free state tax return turbotax gov/employer. Free state tax return turbotax 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 tax return turbotax By April 30, July 31, October 31, and January 31. Free state tax return turbotax   Deposit FUTA taxes. Free state tax return turbotax Deposit FUTA tax if the undeposited amount is over $500. Free state tax return turbotax Before December 1. Free state tax return turbotax  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 tax return turbotax Introduction This publication is for employers of agricultural workers (farmworkers). Free state tax return turbotax 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 tax return turbotax 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 tax return turbotax If you have nonfarm employees, see Publication 15 (Circular E). Free state tax return turbotax If you have employees in the U. Free state tax return turbotax S. Free state tax return turbotax Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free state tax return turbotax Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free state tax return turbotax 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 tax return turbotax Comments and suggestions. Free state tax return turbotax   We welcome your comments about this publication and your suggestions for future editions. Free state tax return turbotax   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free state tax return turbotax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax return turbotax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax return turbotax   You can also send us comments from www. Free state tax return turbotax irs. Free state tax return turbotax gov/formspubs. Free state tax return turbotax Click on More Information and then click on Comment on Tax Forms and Publications. Free state tax return turbotax   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 tax return turbotax COBRA premium assistance credit. Free state tax return turbotax   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 tax return turbotax 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 tax return turbotax Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free state tax return turbotax Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free state tax return turbotax Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free state tax return turbotax For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free state tax return turbotax   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 tax return turbotax 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 tax return turbotax   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 tax return turbotax The assistance for the coverage can last up to 15 months. Free state tax return turbotax   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 tax return turbotax For more information, see Notice 2009-27, 2009-16 I. Free state tax return turbotax R. Free state tax return turbotax B. Free state tax return turbotax 838, available at www. Free state tax return turbotax irs. Free state tax return turbotax gov/irb/2009-16_irb/ar09. Free state tax return turbotax html. Free state tax return turbotax   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 tax return turbotax   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free state tax return turbotax The reimbursement is made through a credit against the employer's employment tax liabilities. Free state tax return turbotax For information on how to claim the credit, see the Instructions for Form 943. Free state tax return turbotax The credit is treated as a deposit made on the first day of the return period. Free state tax return turbotax In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free state tax return turbotax 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 tax return turbotax   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free state tax return turbotax Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free state tax return turbotax 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 tax return turbotax 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 tax return turbotax 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 tax return turbotax Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free state tax return turbotax 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 tax return turbotax   For more information, visit IRS. Free state tax return turbotax gov and enter “COBRA” in the search box. Free state tax return turbotax 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
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Bonneville Power Administration

The Bonneville Power Administration creates and delivers a reliable power supply to the Pacific Northwest.

Contact the Agency or Department

Website: Bonneville Power Administration

Address: 905 NE 11th Ave.
Portland, OR 97232

Phone Number: (503) 230-3000

Toll-free: (800) 282-3713(800) 622-4519 (Public Comments)

The Free State Tax Return Turbotax

Free state tax return turbotax Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Free state tax return turbotax B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Free state tax return turbotax C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Free state tax return turbotax Copyrights, Copyrights. Free state tax return turbotax Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Free state tax return turbotax Capitalized costs, Activities subject to the rules. Free state tax return turbotax , Deducting vs. Free state tax return turbotax Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Free state tax return turbotax Real estate taxes, Real estate taxes. Free state tax return turbotax Real property, Real Property Settlement costs (fees), Settlement costs. Free state tax return turbotax D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Free state tax return turbotax Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Free state tax return turbotax Franchises, Franchises, trademarks, and trade names. Free state tax return turbotax Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Free state tax return turbotax M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Free state tax return turbotax Points, Points. Free state tax return turbotax Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Free state tax return turbotax Real property, Real Property S Settlement costs (fees), Settlement costs. Free state tax return turbotax Special-use valuation, Special-use valuation. Free state tax return turbotax Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Free state tax return turbotax T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Free state tax return turbotax Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Free state tax return turbotax Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Free state tax return turbotax Exceptions, Exceptions. Free state tax return turbotax Prev  Up     Home   More Online Publications