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H R Block 2011

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H R Block 2011

H r block 2011 Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. H r block 2011 Lifetime learning credit, Academic period. H r block 2011 Student loan interest deduction, Academic period. H r block 2011 Tuition and fees deduction, Academic period. H r block 2011 Accountable plans, Accountable Plans, Allocating your reimbursements for meals. H r block 2011 Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. H r block 2011 On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. H r block 2011 Tuition reduction, Tuition reduction. H r block 2011 Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. H r block 2011 Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. H r block 2011 Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. H r block 2011 Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). H r block 2011 Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. H r block 2011 Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. H r block 2011 Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. H r block 2011 Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. H r block 2011 Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. H r block 2011 Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. H r block 2011 Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. H r block 2011 , Allocating your reimbursements for meals. H r block 2011 Indefinite absence, Education during indefinite absence. H r block 2011 Maintaining skills vs. H r block 2011 qualifying for new job, Maintaining skills vs. H r block 2011 qualifying for new job. H r block 2011 Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. H r block 2011 Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. H r block 2011 Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. H r block 2011 Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. H r block 2011 Tax-free educational assistance, Tax-free educational assistance. H r block 2011 Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. H r block 2011 Transportation expenses, Transportation Expenses, Using your car. H r block 2011 Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. H r block 2011 Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. H r block 2011 Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. H r block 2011 Lifetime learning credit, Comprehensive or bundled fees. H r block 2011 Tuition and fees deduction, Comprehensive or bundled fees. H r block 2011 Consolidated loans used to refinance student loans, Interest on refinanced student loans. H r block 2011 Conventions outside U. H r block 2011 S. H r block 2011 , Cruises and conventions. H r block 2011 Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. H r block 2011 Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. H r block 2011 On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. H r block 2011 Figuring the limit (Worksheet 6-2), Figuring the limit. H r block 2011 Contributions to, Contributions, Figuring and reporting the additional tax. H r block 2011 Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. H r block 2011 Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). H r block 2011 , MAGI when using Form 1040NR-EZ. H r block 2011 Worksheet 6-1, Worksheet 7-1. H r block 2011 MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. H r block 2011 Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. H r block 2011 Worksheet 7-3 to figure, Worksheet 7-3. H r block 2011 Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. H r block 2011 D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. H r block 2011 , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. H r block 2011 Lifetime learning credit, Expenses paid by dependent. H r block 2011 Tuition and fees deduction, Expenses paid under divorce decree. H r block 2011 Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. H r block 2011 Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. H r block 2011 Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. H r block 2011 Claiming dependent's exemption, Dependent for whom you claim an exemption. H r block 2011 Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. H r block 2011 Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). H r block 2011 , MAGI when using Form 1040. H r block 2011 Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. H r block 2011 Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. H r block 2011 Cancellation of student loan, Eligible educational institution. H r block 2011 Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. H r block 2011 Education savings bond program, Eligible educational institution. H r block 2011 Lifetime learning credit, Eligible educational institution. H r block 2011 Qualified tuition program (QTP), Eligible educational institution. H r block 2011 Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. H r block 2011 , Eligible educational institution. H r block 2011 Student loan cancellation, Eligible educational institution. H r block 2011 Student loan interest deduction, Eligible educational institution. H r block 2011 Tuition and fees deduction, Eligible educational institution. H r block 2011 Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. H r block 2011 Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. H r block 2011 Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. H r block 2011 ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. H r block 2011 Excess expenses, accountable plan, Excess expenses. H r block 2011 , Allocating your reimbursements for meals. H r block 2011 Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. H r block 2011 Qualified tuition program (QTP), Members of the beneficiary's family. H r block 2011 Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. H r block 2011 , Form 1098-E. H r block 2011 Form 1098-T, Reminders American opportunity credit, Form 1098-T. H r block 2011 Lifetime learning credit, Form 1098-T. H r block 2011 Tuition and fees deduction, Form 1098-T. H r block 2011 Form 1099-Q Coverdell ESA, Exceptions. H r block 2011 , Earnings and basis. H r block 2011 Qualified tuition program (QTP), Earnings and return of investment. H r block 2011 Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. H r block 2011 , Form 2106 or 2106-EZ. H r block 2011 Form 2106-EZ, 50% limit on meals. H r block 2011 , Form 2106 or 2106-EZ. H r block 2011 , Using Form 2106-EZ. H r block 2011 Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. H r block 2011 Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. H r block 2011 Form 8815, MAGI when using Form 1040. H r block 2011 , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. H r block 2011 , Form 1098-T. H r block 2011 , Form 1098-E. H r block 2011 , Form 1098-T. H r block 2011 Free tax services, Free help with your tax return. H r block 2011 Fulbright grants, Fulbright Grants G Glossary, Glossary. H r block 2011 , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. H r block 2011 Coverdell ESA, Half-time student. H r block 2011 Early distributions from IRAs, Half-time student. H r block 2011 Student loan interest deduction, Enrolled at least half-time. H r block 2011 Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. H r block 2011 Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. H r block 2011 Academic period, Academic period. H r block 2011 Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. H r block 2011 Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. H r block 2011 Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. H r block 2011 Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). H r block 2011 Worksheet 3-1, MAGI when using Form 1040. H r block 2011 Overview (Table 3-1), Table 3-1. H r block 2011 Overview of the Lifetime Learning Credit Phaseout, Phaseout. H r block 2011 Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. H r block 2011 Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. H r block 2011 Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. H r block 2011 Origination fees on student loan, Loan origination fee. H r block 2011 Qualified education expenses paid with American opportunity credit, Academic period. H r block 2011 Lifetime learning credit, Paid with borrowed funds. H r block 2011 Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. H r block 2011 M Mileage deduction for work-related education, What's New, Using your car. H r block 2011 Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). H r block 2011 , MAGI when using Form 1040NR-EZ. H r block 2011 Worksheet 6-1, Worksheet 7-1. H r block 2011 MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). H r block 2011 , MAGI when using Form 1040. H r block 2011 Lifetime learning credit, Modified adjusted gross income (MAGI). H r block 2011 Worksheet 3-1, MAGI when using Form 1040. H r block 2011 Student loan interest deduction, Modified adjusted gross income (MAGI). H r block 2011 Table 4-2, Table 4-2. H r block 2011 Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). H r block 2011 Table 6-2, Table 6-2. H r block 2011 Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. H r block 2011 MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. H r block 2011 , Exceptions. H r block 2011 Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. H r block 2011 , Coordination with Pell grants and other scholarships. H r block 2011 Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. H r block 2011 Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. H r block 2011 Student loan interest deduction, Phaseout. H r block 2011 , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. H r block 2011 Education savings bond program, Adjusted qualified education expenses. H r block 2011 Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. H r block 2011 Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. H r block 2011 Education savings bond program, Qualified education expenses. H r block 2011 Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. H r block 2011 Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. H r block 2011 Qualified tuition program (QTP), Qualified education expenses. H r block 2011 Scholarships and fellowships, Qualified education expenses. H r block 2011 Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. H r block 2011 Qualified student loans, Qualified Student Loan, Qualified employer plan. H r block 2011 Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. H r block 2011 Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. H r block 2011 Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. H r block 2011 Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. H r block 2011 Taxable earnings, Taxable earnings. H r block 2011 Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. H r block 2011 S. H r block 2011 savings bonds, Qualified U. H r block 2011 S. H r block 2011 savings bonds. H r block 2011 Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. H r block 2011 Lifetime learning credit, Credit recapture. H r block 2011 Tuition and fees deduction, Credit recapture. H r block 2011 Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. H r block 2011 Refinanced student loans, Interest on refinanced student loans. H r block 2011 , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. H r block 2011 Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. H r block 2011 Related persons Coverdell ESA, Members of the beneficiary's family. H r block 2011 Qualified tuition program (QTP), Members of the beneficiary's family. H r block 2011 Student loan interest deduction, Related person. H r block 2011 Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. H r block 2011 , Figuring and reporting the additional tax. H r block 2011 , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. H r block 2011 Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. H r block 2011 , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. H r block 2011 Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. H r block 2011 , Coordination with Pell grants and other scholarships. H r block 2011 , Coordination with Pell grants and other scholarships. H r block 2011 Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. H r block 2011 , Eligible educational institution. H r block 2011 Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. H r block 2011 Qualified education expenses, Qualified education expenses. H r block 2011 Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. H r block 2011 Education savings bond program, Qualified education expenses. H r block 2011 Lifetime learning credit, Sports, games, hobbies, and noncredit courses. H r block 2011 Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. H r block 2011 Standard mileage rate Work-related education, What's New, Using your car. H r block 2011 State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. H r block 2011 Section 501(c)(3) organizations, Section 501(c)(3) organization. H r block 2011 Student loan interest deduction Academic period, Academic period. H r block 2011 Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. H r block 2011 Eligible student, Eligible student. H r block 2011 Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). H r block 2011 , Which Worksheet To Use Table 4-2, Table 4-2. H r block 2011 Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. H r block 2011 , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. H r block 2011 Qualified student loans, Qualified Student Loan, Qualified employer plan. H r block 2011 Reasonable period of time, Reasonable period of time. H r block 2011 Related persons, Related person. H r block 2011 Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. H r block 2011 When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. H r block 2011 Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. H r block 2011 Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. H r block 2011 Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. H r block 2011 Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. H r block 2011 Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. H r block 2011 Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. H r block 2011 Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. H r block 2011 Coverdell ESA, Adjusted qualified education expenses. H r block 2011 Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. H r block 2011 Lifetime learning credit, Tax-free educational assistance. H r block 2011 Qualified tuition program (QTP), Adjusted qualified education expenses. H r block 2011 Tuition and fees deduction, Tax-free educational assistance. H r block 2011 Work-related education, Tax-free educational assistance. H r block 2011 Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. H r block 2011 Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. H r block 2011 Travel expenses 50% limit on meals, 50% limit on meals. H r block 2011 Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. H r block 2011 Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. H r block 2011 Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. H r block 2011 Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. H r block 2011 Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). H r block 2011 Table 6-2, Table 6-2. H r block 2011 Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. H r block 2011 MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. H r block 2011 Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. H r block 2011 Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. H r block 2011 Tax-free educational assistance, Tax-free educational assistance. H r block 2011 Tuition reduction American opportunity credit, Tuition reduction. H r block 2011 Lifetime learning credit, Tuition reduction. H r block 2011 Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. H r block 2011 U U. H r block 2011 S. H r block 2011 savings bonds, Qualified U. H r block 2011 S. H r block 2011 savings bonds. H r block 2011 Unclaimed reimbursement Work-related education, Unclaimed reimbursement. H r block 2011 V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. H r block 2011 W Withholding, Analyzing your tax withholding. H r block 2011 Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. H r block 2011 Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. H r block 2011 MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. H r block 2011 MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. H r block 2011 Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. H r block 2011 Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. H r block 2011 Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. H r block 2011 Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. H r block 2011 Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. H r block 2011 MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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Honoring Victims

On September 11, 2001, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a result of the attacks.

By presidential proclamation, Americans are called on to participate in a moment of silence beginning at 8:46 AM Eastern Daylight Time on September 11. They may also observe the day with ceremonies and activities, including remembrance services. Flags should be displayed at half-staff in honor of the individuals who lost their lives.

Many Americans will serve in their communities in honor of 9/11 as part of the National Day of Service and Remembrance. Service projects range from food drives and home repairs to neighborhood cleanups and disaster preparation activities. In many areas, volunteers will honor veterans, soldiers, or first responders by collecting donations, assembling care packages, and writing thank you letters.

Learn how you can participate in public service on the National Day of Service and Remembrance.

Other activities you may take related to 9/11:

9/11 Memorials

Keeping America Safe

Emergency responders continue to train and prepare for the possibility of future attacks. Learn how you can prepare for a disaster or emergency, or learn more about the National Terrorism Advisory System. You may also review the U.S. Department of Homeland Security's progress report of the 9/11 Commission recommendations.

The U.S. State Department recommends that U.S. citizens abroad enroll in the Smart Travelers Enrollment Program.

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The H R Block 2011

H r block 2011 Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. H r block 2011 irs. H r block 2011 gov/pub15. H r block 2011 What's New Social security and Medicare tax for 2014. H r block 2011  The social security tax rate is 6. H r block 2011 2% each for the employee and employer, unchanged from 2013. H r block 2011 The social security wage base limit is $117,000. H r block 2011 The Medicare tax rate is 1. H r block 2011 45% each for the employee and employer, unchanged from 2013. H r block 2011 There is no wage base limit for Medicare tax. H r block 2011 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. H r block 2011 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. H r block 2011 2014 withholdng tables. H r block 2011  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. H r block 2011 Withholding allowance. H r block 2011  The 2014 amount for one withholding allowance on an annual basis is $3,950. H r block 2011 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). H r block 2011  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. H r block 2011 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. H r block 2011 For more information see Notice 2013-77, 2013-50 I. H r block 2011 R. H r block 2011 B. H r block 2011 632, available at www. H r block 2011 irs. H r block 2011 gov/irb/2013-50_IRB/ar10. H r block 2011 html. H r block 2011 Change of responsible party. H r block 2011  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. H r block 2011 Form 8822-B must be filed within 60 days of the change. H r block 2011 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. H r block 2011 For a definition of “responsible party,” see the Form 8822-B instructions. H r block 2011 Same-sex marriage. H r block 2011  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. H r block 2011 For more information, see Revenue Ruling 2013-17, 2013-38 I. H r block 2011 R. H r block 2011 B. H r block 2011 201, available at www. H r block 2011 irs. H r block 2011 gov/irb/2013-38_IRB/ar07. H r block 2011 html. H r block 2011 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. H r block 2011 Notice 2013-61, 2013-44 I. H r block 2011 R. H r block 2011 B. H r block 2011 432, is available at www. H r block 2011 irs. H r block 2011 gov/irb/2013-44_IRB/ar10. H r block 2011 html. H r block 2011 Reminders Additional Medicare Tax withholding. H r block 2011  In addition to withholding Medicare tax at 1. H r block 2011 45%, you must withhold a 0. H r block 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H r block 2011 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. H r block 2011 Additional Medicare Tax is only imposed on the employee. H r block 2011 There is no employer share of Additional Medicare Tax. H r block 2011 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. H r block 2011 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. H r block 2011 For more information on Additional Medicare Tax, visit IRS. H r block 2011 gov and enter “Additional Medicare Tax” in the search box. H r block 2011 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H r block 2011  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. H r block 2011 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. H r block 2011 For more information, visit IRS. H r block 2011 gov and enter “work opportunity tax credit” in the search box. H r block 2011 Outsourcing payroll duties. H r block 2011  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. H r block 2011 The employer remains responsible if the third party fails to perform any required action. H r block 2011 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. H r block 2011 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H r block 2011 COBRA premium assistance credit. H r block 2011  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. H r block 2011 See COBRA premium assistance credit under Introduction. H r block 2011 Federal tax deposits must be made by electronic funds transfer. H r block 2011  You must use electronic funds transfer to make all federal tax deposits. H r block 2011 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H r block 2011 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. H r block 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H r block 2011 EFTPS is a free service provided by the Department of Treasury. H r block 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H r block 2011 For more information on making federal tax deposits, see How To Deposit in section 11. H r block 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. H r block 2011 eftps. H r block 2011 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H r block 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H r block 2011 You must receive written notice from the IRS to file Form 944. H r block 2011  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. H r block 2011 S. H r block 2011 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. H r block 2011 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. H r block 2011 For more information on requesting to file Form 944, visit IRS. H r block 2011 gov and enter “file employment taxes annually” in the search box. H r block 2011 Employers can request to file Forms 941 instead of Form 944. H r block 2011  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. H r block 2011 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. H r block 2011 For more information on requesting to file Form 944, visit IRS. H r block 2011 gov and enter “file employment taxes annually” in the search box. H r block 2011 Aggregate Form 941 filers. H r block 2011  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. H r block 2011 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. H r block 2011 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. H r block 2011 Aggregate Form 940 filers. H r block 2011  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H r block 2011 Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. H r block 2011 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. H r block 2011 Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. H r block 2011 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. H r block 2011 Spend less time and worry about taxes and more time running your business. H r block 2011 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H r block 2011 For e-file, visit www. H r block 2011 irs. H r block 2011 gov/efile for additional information. H r block 2011 For EFTPS, visit www. H r block 2011 eftps. H r block 2011 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). H r block 2011 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. H r block 2011 socialsecurity. H r block 2011 gov/employer. H r block 2011 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H r block 2011 If a valid EIN is not provided, the return or payment will not be processed. H r block 2011 This may result in penalties and delays in processing your return or payment. H r block 2011 Electronic funds withdrawal (EFW). H r block 2011  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. H r block 2011 However, do not use EFW to make federal tax deposits. H r block 2011 For more information on paying your taxes using EFW, visit the IRS website at www. H r block 2011 irs. H r block 2011 gov/e-pay. H r block 2011 A fee may be charged to file electronically. H r block 2011 Credit or debit card payments. H r block 2011  For information on paying your taxes with a credit or debit card, visit the IRS website at www. H r block 2011 irs. H r block 2011 gov/e-pay. H r block 2011 However, do not use credit or debit cards to make federal tax deposits. H r block 2011 Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. H r block 2011 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). H r block 2011 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. H r block 2011 Hiring New Employees Eligibility for employment. H r block 2011  You must verify that each new employee is legally eligible to work in the United States. H r block 2011 This includes completing the U. H r block 2011 S. H r block 2011 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. H r block 2011 You can get the form from USCIS offices or by calling 1-800-870-3676. H r block 2011 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. H r block 2011 uscis. H r block 2011 gov for more information. H r block 2011 New hire reporting. H r block 2011  You are required to report any new employee to a designated state new hire registry. H r block 2011 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. H r block 2011 Many states accept a copy of Form W-4 with employer information added. H r block 2011 Visit the Office of Child Support Enforcement website at www. H r block 2011 acf. H r block 2011 hhs. H r block 2011 gov/programs/cse/newhire for more information. H r block 2011 W-4 request. H r block 2011  Ask each new employee to complete the 2014 Form W-4. H r block 2011 See section 9. H r block 2011 Name and social security number. H r block 2011  Record each new employee's name and number from his or her social security card. H r block 2011 Any employee without a social security card should apply for one. H r block 2011 See section 4. H r block 2011 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. H r block 2011  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. H r block 2011 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. H r block 2011 Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. H r block 2011 See section 13 for more information. H r block 2011 Income tax withholding. H r block 2011  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. H r block 2011 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. H r block 2011 Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. H r block 2011 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. H r block 2011 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. H r block 2011 Publication 15-A includes information about withholding on pensions and annuities. H r block 2011 Zero wage return. H r block 2011  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. H r block 2011 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. H r block 2011 irs. H r block 2011 gov/efile. H r block 2011 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. H r block 2011 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. H r block 2011 Each item in this list has a page reference to a more detailed discussion in this publication. H r block 2011   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. H r block 2011 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. H r block 2011 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). H r block 2011 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. H r block 2011 See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. H r block 2011 If you file 250 or more Forms 1099, you must file them electronically. H r block 2011 If you file 250 or more Forms W-2, you must file them electronically. H r block 2011 SSA will not accept Forms W-2 and W-3 filed on magnetic media. H r block 2011 Information reporting customer service site. H r block 2011  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. H r block 2011 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). H r block 2011 The center can also be reached by email at mccirp@irs. H r block 2011 gov. H r block 2011 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. H r block 2011 Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. H r block 2011 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. H r block 2011 Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. H r block 2011 Military retirement. H r block 2011 Gambling winnings. H r block 2011 Indian gaming profits. H r block 2011 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. H r block 2011 Payments subject to backup withholding. H r block 2011 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. H r block 2011 All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. H r block 2011 Distributions from nonqualified pension plans and deferred compensation plans. H r block 2011  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. H r block 2011 However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H r block 2011 ; income tax withheld must be reported on Form 945. H r block 2011 Backup withholding. H r block 2011  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). H r block 2011 This withholding is referred to as “backup withholding. H r block 2011 ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. H r block 2011 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. H r block 2011 Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. H r block 2011 You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. H r block 2011 You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. H r block 2011 The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. H r block 2011 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). H r block 2011 Recordkeeping Keep all records of employment taxes for at least 4 years. H r block 2011 These should be available for IRS review. H r block 2011 Your records should include the following information. H r block 2011 Your EIN. H r block 2011 Amounts and dates of all wage, annuity, and pension payments. H r block 2011 Amounts of tips reported to you by your employees. H r block 2011 Records of allocated tips. H r block 2011 The fair market value of in-kind wages paid. H r block 2011 Names, addresses, social security numbers, and occupations of employees and recipients. H r block 2011 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. H r block 2011 Dates of employment for each employee. H r block 2011 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. H r block 2011 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). H r block 2011 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). H r block 2011 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. H r block 2011 Copies of returns filed and confirmation numbers. H r block 2011 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. H r block 2011 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. H r block 2011 Do not mail Form 8822-B with your employment tax return. H r block 2011 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. H r block 2011 The list includes only the following: DHL Express (DHL): DHL Same Day Service. H r block 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H r block 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H r block 2011 M. H r block 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. H r block 2011 For the IRS mailing address to use if you are using a private delivery service, go to IRS. H r block 2011 gov and enter “private delivery service” in the search box. H r block 2011 Your private delivery service can tell you how to get written proof of the mailing date. H r block 2011   Private delivery services cannot deliver items to P. H r block 2011 O. H r block 2011 boxes. H r block 2011 You must use the U. H r block 2011 S. H r block 2011 Postal Service to mail any item to an IRS P. H r block 2011 O. H r block 2011 box address. H r block 2011 Telephone Help Tax questions. H r block 2011   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. H r block 2011 Help for people with disabilities. H r block 2011  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. H r block 2011 You may also use this number for assistance with unresolved tax problems. H r block 2011 Recorded tax information (TeleTax). H r block 2011  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. H r block 2011 You can listen to up to three topics on each call you make. H r block 2011 Touch-Tone service is available 24 hours a day, 7 days a week. H r block 2011 TeleTax topics are also available on the IRS website at www. H r block 2011 irs. H r block 2011 gov/taxtopics. H r block 2011 Most tax topics listed below are also available in Spanish. H r block 2011 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. H r block 2011 irs. H r block 2011 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. H r block 2011 A list of employment tax topics is provided next. H r block 2011 Select, by number, the topic you want to hear and call 1-800-829-4477. H r block 2011 For the directory of all topics, select Topic 123. H r block 2011 Teletax Topics Topic No. H r block 2011 Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. H r block 2011 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. H r block 2011  Visit the IRS website at www. H r block 2011 irs. H r block 2011 gov/businesses and click on the Employment Taxes link under Businesses Topics. H r block 2011 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. H r block 2011 irs. H r block 2011 gov/businesses. H r block 2011 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. H r block 2011 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). H r block 2011 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. H r block 2011 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. H r block 2011 socialsecurity. H r block 2011 gov/employer to register for Business Services Online. H r block 2011 You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. H r block 2011 In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. H r block 2011 Form W-3 will be created for you based on your Forms W-2. H r block 2011 Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. H r block 2011 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. H r block 2011 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. H r block 2011 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H r block 2011 The penalty is $25 or 2% of the payment, whichever is more. H r block 2011 However, the penalty on dishonored payments of $24. H r block 2011 99 or less is an amount equal to the payment. H r block 2011 For example, a dishonored payment of $18 is charged a penalty of $18. H r block 2011 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. H r block 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H r block 2011 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. H r block 2011 Calendar The following is a list of important dates. H r block 2011 Also see Publication 509, Tax Calendars. H r block 2011   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. H r block 2011 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. H r block 2011 However, a statewide legal holiday does not delay the due date of federal tax deposits. H r block 2011 See Deposits on Business Days Only in section 11. H r block 2011 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. H r block 2011 S. H r block 2011 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. H r block 2011 See Private Delivery Services under Reminders for more information. H r block 2011 Introduction This publication explains your tax responsibilities as an employer. H r block 2011 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. H r block 2011 It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. H r block 2011 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. H r block 2011 References to “income tax” in this guide apply only to “federal” income tax. H r block 2011 Contact your state or local tax department to determine if their rules are different. H r block 2011 Additional employment tax information is available in Publication 15-A. H r block 2011 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. H r block 2011 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. H r block 2011 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. H r block 2011 Income tax. H r block 2011 Social security tax. H r block 2011 Medicare tax. H r block 2011 FUTA tax. H r block 2011 There are exceptions to these requirements. H r block 2011 See section 15 for guidance. H r block 2011 Railroad retirement taxes are explained in the Instructions for Form CT-1. H r block 2011 Comments and suggestions. H r block 2011   We welcome your comments about this publication and your suggestions for future editions. H r block 2011   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. H r block 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H r block 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H r block 2011   You can also send us comments from www. H r block 2011 irs. H r block 2011 gov/formspubs. H r block 2011 Click on More Information and then click on Comment on Tax Forms and Publications. H r block 2011   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. H r block 2011 Federal Government employers. H r block 2011   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. H r block 2011 State and local government employers. H r block 2011   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. H r block 2011 Most elected and appointed public officials of state or local governments are employees under common law rules. H r block 2011 See chapter 3 of Publication 963, Federal-State Reference Guide. H r block 2011 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. H r block 2011 See section 15 for more information on the exceptions. H r block 2011   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. H r block 2011 irs. H r block 2011 gov/pub/irs-irbs/irb00-06. H r block 2011 pdf. H r block 2011   You can get information on reporting and social security coverage from your local IRS office. H r block 2011 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. H r block 2011 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. H r block 2011 ncsssa. H r block 2011 org. H r block 2011 Disregarded entities and qualified subchapter S subsidiaries (QSubs). H r block 2011   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H r block 2011 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. H r block 2011 See Regulations sections 1. H r block 2011 1361-4(a)(7) and 301. H r block 2011 7701-2(c)(2)(iv). H r block 2011 COBRA premium assistance credit. H r block 2011   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. H r block 2011 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. H r block 2011 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). H r block 2011 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. H r block 2011 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. H r block 2011 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. H r block 2011   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. H r block 2011 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. H r block 2011   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. H r block 2011 The assistance for the coverage can last up to 15 months. H r block 2011   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. H r block 2011 For more information see Notice 2009-27, 2009-16 I. H r block 2011 R. H r block 2011 B. H r block 2011 838, available at www. H r block 2011 irs. H r block 2011 gov/irb/2009-16_irb/ar09. H r block 2011 html. H r block 2011   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. H r block 2011   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. H r block 2011 The reimbursement is made through a credit against the employer's employment tax liabilities. H r block 2011 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. H r block 2011 The credit is treated as a deposit made on the first day of the return period (quarter or year). H r block 2011 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. H r block 2011 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. H r block 2011   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. H r block 2011 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. H r block 2011 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. H r block 2011 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. H r block 2011 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. H r block 2011 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. H r block 2011 A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. H r block 2011   For more information, visit IRS. H r block 2011 gov and enter “COBRA” in the search box. H r block 2011 Prev  Up  Next   Home   More Online Publications