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H&r Block Amended Return 2012

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H&r Block Amended Return 2012

H&r block amended return 2012 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. H&r block amended return 2012 irs. H&r block amended return 2012 gov/pub51. H&r block amended return 2012 What's New Social security and Medicare tax for 2014. H&r block amended return 2012  The social security tax rate is 6. H&r block amended return 2012 2% each for the employee and employer, unchanged from 2013. H&r block amended return 2012 The social security wage base limit is $117,000. H&r block amended return 2012 The Medicare tax rate is 1. H&r block amended return 2012 45% each for the employee and employer, unchanged from 2013. H&r block amended return 2012 There is no wage base limit for Medicare tax. H&r block amended return 2012 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 amended return 2012 Withholding allowance. H&r block amended return 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. H&r block amended return 2012 Change of responsible party. H&r block amended return 2012  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 amended return 2012 Form 8822-B must be filed within 60 days of the change. H&r block amended return 2012 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 amended return 2012 For a definition of "responsible party", see the Form 8822-B instructions. H&r block amended return 2012 Same-sex marriage. H&r block amended return 2012  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 amended return 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. H&r block amended return 2012 R. H&r block amended return 2012 B. H&r block amended return 2012 201, available at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/irb/2013-38_IRB/ar07. H&r block amended return 2012 html. H&r block amended return 2012 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. H&r block amended return 2012 Notice 2013-61, 2013-44 I. H&r block amended return 2012 R. H&r block amended return 2012 B. H&r block amended return 2012 432, is available at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/irb/2013-44_IRB/ar10. H&r block amended return 2012 html. H&r block amended return 2012 Reminders Additional Medicare Tax withholding. H&r block amended return 2012  In addition to withholding Medicare tax at 1. H&r block amended return 2012 45%, you must withhold a 0. H&r block amended return 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block amended return 2012 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 amended return 2012 Additional Medicare Tax is only imposed on the employee. H&r block amended return 2012 There is no employer share of Additional Medicare Tax. H&r block amended return 2012 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 amended return 2012 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. H&r block amended return 2012 For more information on Additional Medicare Tax, visit IRS. H&r block amended return 2012 gov and enter “Additional Medicare Tax” in the search box. H&r block amended return 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H&r block amended return 2012  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. H&r block amended return 2012 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 amended return 2012 For more information, visit IRS. H&r block amended return 2012 gov and enter “work opportunity tax credit” in the search box. H&r block amended return 2012 Outsourcing payroll duties. H&r block amended return 2012  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 amended return 2012 The employer remains responsible if the third party fails to perform any required action. H&r block amended return 2012 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 amended return 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H&r block amended return 2012 COBRA premium assistance credit. H&r block amended return 2012  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 amended return 2012 For more information, see COBRA premium assistance credit under Introduction. H&r block amended return 2012 Compensation paid to H-2A foreign agricultural workers. H&r block amended return 2012  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. H&r block amended return 2012 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. H&r block amended return 2012 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. H&r block amended return 2012 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. H&r block amended return 2012 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. H&r block amended return 2012 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. H&r block amended return 2012 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. H&r block amended return 2012 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. H&r block amended return 2012 Additional employment tax information. H&r block amended return 2012  Visit the IRS website at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/businesses and click on Employment Taxes under Businesses Topics. H&r block amended return 2012 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. H&r block amended return 2012 m. H&r block amended return 2012 –7:00 p. H&r block amended return 2012 m. H&r block amended return 2012 local time (Alaska and Hawaii follow Pacific time). H&r block amended return 2012 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. H&r block amended return 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). H&r block amended return 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H&r block amended return 2012 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 amended return 2012 See Regulations sections 1. H&r block amended return 2012 1361-4(a)(7) and 301. H&r block amended return 2012 7701-2(c)(2)(iv). H&r block amended return 2012 Differential wage payments. H&r block amended return 2012  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. H&r block amended return 2012 For more information, see Publication 15 (Circular E). H&r block amended return 2012 Federal tax deposits must be made by electronic funds transfer. H&r block amended return 2012  You must use electronic funds transfer to make all federal tax deposits. H&r block amended return 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r block amended return 2012 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 amended return 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block amended return 2012 EFTPS is a free service provided by the Department of Treasury. H&r block amended return 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block amended return 2012 For more information on making federal tax deposits, see How To Deposit in section 7. H&r block amended return 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block amended return 2012 eftps. H&r block amended return 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block amended return 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H&r block amended return 2012 Electronic filing and payment. H&r block amended return 2012  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. H&r block amended return 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. H&r block amended return 2012 Spend less time and worry on taxes and more time running your business. H&r block amended return 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H&r block amended return 2012 For e-file, visit the IRS website at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/efile for additional information. H&r block amended return 2012 For EFTPS, visit www. H&r block amended return 2012 eftps. H&r block amended return 2012 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. H&r block amended return 2012 For electronic filing of Form W-2, visit www. H&r block amended return 2012 socialsecurity. H&r block amended return 2012 gov/employer. H&r block amended return 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H&r block amended return 2012 If a valid EIN is not provided, the return or payment will not be processed. H&r block amended return 2012 This may result in penalties and delays in processing your return or payment. H&r block amended return 2012 Electronic funds withdrawal (EFW). H&r block amended return 2012  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. H&r block amended return 2012 However, do not use EFW to make federal tax deposits. H&r block amended return 2012 For more information on paying your taxes using EFW, visit the IRS website at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/e-pay. H&r block amended return 2012 A fee may be charged to file electronically. H&r block amended return 2012 Credit or debit card payments. H&r block amended return 2012   Employers can pay the balance due shown on Form 943 by credit or debit card. H&r block amended return 2012 Do not use a credit or debit card to make federal tax deposits. H&r block amended return 2012 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/e-pay. H&r block amended return 2012 When you hire a new employee. H&r block amended return 2012  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. H&r block amended return 2012 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. H&r block amended return 2012 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. H&r block amended return 2012 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. H&r block amended return 2012 See section 1 for more information. H&r block amended return 2012 Eligibility for employment. H&r block amended return 2012  You must verify that each new employee is legally eligible to work in the United States. H&r block amended return 2012 This includes completing the U. H&r block amended return 2012 S. H&r block amended return 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. H&r block amended return 2012 You can get the form from USCIS offices or by calling 1-800-870-3676. H&r block amended return 2012 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. H&r block amended return 2012 uscis. H&r block amended return 2012 gov for more information. H&r block amended return 2012 New hire reporting. H&r block amended return 2012   You are required to report any new employee to a designated state new-hire registry. H&r block amended return 2012 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 amended return 2012 Many states accept a copy of Form W-4 with employer information added. H&r block amended return 2012 Visit the Office of Child Support Enforcement's website at www. H&r block amended return 2012 acf. H&r block amended return 2012 hhs. H&r block amended return 2012 gov/programs/cse/newhire for more information. H&r block amended return 2012 Dishonored payments. H&r block amended return 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H&r block amended return 2012 The penalty is $25 or 2% of the payment, whichever is more. H&r block amended return 2012 However, the penalty on dishonored payments of $24. H&r block amended return 2012 99 or less is an amount equal to the payment. H&r block amended return 2012 For example, a dishonored payment of $18 is charged a penalty of $18. H&r block amended return 2012 Forms in Spanish. H&r block amended return 2012  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. H&r block amended return 2012 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). H&r block amended return 2012 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 amended return 2012 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). H&r block amended return 2012 Information returns. H&r block amended return 2012  You may be required to file information returns to report certain types of payments made during the year. H&r block amended return 2012 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 amended return 2012 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). H&r block amended return 2012 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. H&r block amended return 2012 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. H&r block amended return 2012 If you file 250 or more Forms W-2, you must file them electronically. H&r block amended return 2012 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. H&r block amended return 2012 Information reporting customer service site. H&r block amended return 2012  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 amended return 2012 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). H&r block amended return 2012 The call site can also be reached by email at mccirp@irs. H&r block amended return 2012 gov. H&r block amended return 2012 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. H&r block amended return 2012 Web-based application for an employer identification number (EIN). H&r block amended return 2012  You can apply for an employer identification number (EIN) online by visiting IRS. H&r block amended return 2012 gov and clicking on the Apply for an EIN Online link under Tools. H&r block amended return 2012 When a crew leader furnishes workers to you. H&r block amended return 2012  Record the crew leader's name, address, and EIN. H&r block amended return 2012 See sections 2 and 10. H&r block amended return 2012 Change of address. H&r block amended return 2012  Use Form 8822-B to notify the IRS of an address change. H&r block amended return 2012 Do not mail form 8822-B with your employment tax return. H&r block amended return 2012 Ordering forms and publications. H&r block amended return 2012  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/businesses. H&r block amended return 2012 Click on the Online Ordering for Information Returns and Employer Returns. H&r block amended return 2012 You can also visit www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/formspubs to download other forms and publications. H&r block amended return 2012 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 amended return 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. H&r block amended return 2012 socialsecurity. H&r block amended return 2012 gov/employer, to register for Business Services Online. H&r block amended return 2012 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. H&r block amended return 2012 Form W-3 will be created for you based on your Forms W-2. H&r block amended return 2012 Tax Questions. H&r block amended return 2012   If you have a tax question, check the information available on IRS. H&r block amended return 2012 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. H&r block amended return 2012 m. H&r block amended return 2012 –7:00 p. H&r block amended return 2012 m. H&r block amended return 2012 local time (Alaska and Hawaii follow Pacific time). H&r block amended return 2012 We cannot answer tax questions sent to the address provided later for comments and suggestions. H&r block amended return 2012 Recordkeeping. H&r block amended return 2012  Keep all records of employment taxes for at least 4 years. H&r block amended return 2012 These should be available for IRS review. H&r block amended return 2012 Your records should include the following information. H&r block amended return 2012 Your employer identification number (EIN). H&r block amended return 2012 Amounts and dates of all wage, annuity, and pension payments. H&r block amended return 2012 Names, addresses, social security numbers, and occupations of employees and recipients. H&r block amended return 2012 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. H&r block amended return 2012 Dates of employment for each employee. H&r block amended return 2012 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. H&r block amended return 2012 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). H&r block amended return 2012 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. H&r block amended return 2012 Copies of returns filed and confirmation numbers. H&r block amended return 2012 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. H&r block amended return 2012 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. H&r block amended return 2012 If the crew leader has no permanent mailing address, record his or her present address. H&r block amended return 2012 Private delivery services. H&r block amended return 2012  You can use certain private delivery services designated by the IRS to send tax returns and payments. H&r block amended return 2012 The list includes only the following. H&r block amended return 2012 DHL Express (DHL): DHL Same Day Service. H&r block amended return 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H&r block amended return 2012 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 amended return 2012 M. H&r block amended return 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. H&r block amended return 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. H&r block amended return 2012 gov and enter "private delivery service" in the search box. H&r block amended return 2012 Your private delivery service can tell you how to get written proof of the mailing date. H&r block amended return 2012 Private delivery services cannot deliver items to P. H&r block amended return 2012 O. H&r block amended return 2012 boxes. H&r block amended return 2012 You must use the U. H&r block amended return 2012 S. H&r block amended return 2012 Postal Service to mail any item to an IRS P. H&r block amended return 2012 O. H&r block amended return 2012 box address. H&r block amended return 2012 Photographs of missing children. H&r block amended return 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block amended return 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block amended return 2012 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 amended return 2012 Calendar The following are important dates and responsibilities. H&r block amended return 2012 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. H&r block amended return 2012 Also see Publication 509, Tax Calendars. H&r block amended return 2012   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. H&r block amended return 2012 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 amended return 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. H&r block amended return 2012 See Deposits on Business Days Only in section 7. H&r block amended return 2012 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 amended return 2012 S. H&r block amended return 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. H&r block amended return 2012 See Private delivery services under Reminders. H&r block amended return 2012 By January 31 . H&r block amended return 2012   File Form 943. H&r block amended return 2012 See section 8 for more information on Form 943. H&r block amended return 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. H&r block amended return 2012 Furnish each employee with a completed Form W-2. H&r block amended return 2012 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). H&r block amended return 2012 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H&r block amended return 2012 See section 10 for more information on FUTA. H&r block amended return 2012 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. H&r block amended return 2012 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. H&r block amended return 2012 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. H&r block amended return 2012 By February 15. H&r block amended return 2012  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. H&r block amended return 2012 On February 16. H&r block amended return 2012  Any Form W-4 claiming exemption from withholding for the previous year has now expired. H&r block amended return 2012 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. H&r block amended return 2012 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. H&r block amended return 2012 See section 5 for more information. H&r block amended return 2012 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. H&r block amended return 2012 By February 28. H&r block amended return 2012   File paper Forms 1099 and 1096. H&r block amended return 2012 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. H&r block amended return 2012 S. H&r block amended return 2012 Information Returns, with the IRS. H&r block amended return 2012 For electronically filed returns, see By March 31 below. H&r block amended return 2012 File paper Forms W-2 and W-3. H&r block amended return 2012 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. H&r block amended return 2012 For electronically filed returns, see By March 31 next. H&r block amended return 2012 By March 31. H&r block amended return 2012   File electronic Forms W-2 and 1099. H&r block amended return 2012 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. H&r block amended return 2012 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. H&r block amended return 2012 socialsecurity. H&r block amended return 2012 gov/employer. H&r block amended return 2012 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. H&r block amended return 2012 By April 30, July 31, October 31, and January 31. H&r block amended return 2012   Deposit FUTA taxes. H&r block amended return 2012 Deposit FUTA tax if the undeposited amount is over $500. H&r block amended return 2012 Before December 1. H&r block amended return 2012  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. H&r block amended return 2012 Introduction This publication is for employers of agricultural workers (farmworkers). H&r block amended return 2012 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). H&r block amended return 2012 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. H&r block amended return 2012 If you have nonfarm employees, see Publication 15 (Circular E). H&r block amended return 2012 If you have employees in the U. H&r block amended return 2012 S. H&r block amended return 2012 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). H&r block amended return 2012 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. H&r block amended return 2012 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 amended return 2012 Comments and suggestions. H&r block amended return 2012   We welcome your comments about this publication and your suggestions for future editions. H&r block amended return 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. H&r block amended return 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block amended return 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block amended return 2012   You can also send us comments from www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/formspubs. H&r block amended return 2012 Click on More Information and then click on Comment on Tax Forms and Publications. H&r block amended return 2012   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. H&r block amended return 2012 COBRA premium assistance credit. H&r block amended return 2012   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 amended return 2012 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 amended return 2012 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). H&r block amended return 2012 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. H&r block amended return 2012 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. H&r block amended return 2012 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. H&r block amended return 2012   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 amended return 2012 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 amended return 2012   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 amended return 2012 The assistance for the coverage can last up to 15 months. H&r block amended return 2012   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 amended return 2012 For more information, see Notice 2009-27, 2009-16 I. H&r block amended return 2012 R. H&r block amended return 2012 B. H&r block amended return 2012 838, available at www. H&r block amended return 2012 irs. H&r block amended return 2012 gov/irb/2009-16_irb/ar09. H&r block amended return 2012 html. H&r block amended return 2012   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 amended return 2012   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. H&r block amended return 2012 The reimbursement is made through a credit against the employer's employment tax liabilities. H&r block amended return 2012 For information on how to claim the credit, see the Instructions for Form 943. H&r block amended return 2012 The credit is treated as a deposit made on the first day of the return period. H&r block amended return 2012 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. H&r block amended return 2012 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 amended return 2012   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. H&r block amended return 2012 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. H&r block amended return 2012 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 amended return 2012 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 amended return 2012 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 amended return 2012 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. H&r block amended return 2012 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. H&r block amended return 2012   For more information, visit IRS. H&r block amended return 2012 gov and enter “COBRA” in the search box. H&r block amended return 2012 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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Understanding Your CP54G Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the SSA to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA, or
    • your social security number (SSN) and/or name are different than on your social security card.

 


Tips for next year

ake sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.

 

Page Last Reviewed or Updated: 23-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The H&r Block Amended Return 2012

H&r block amended return 2012 7. H&r block amended return 2012   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r block amended return 2012 Free help with your tax return. H&r block amended return 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. H&r block amended return 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r block amended return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block amended return 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block amended return 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r block amended return 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r block amended return 2012 gov, download the IRS2Go app, or call 1-800-906-9887. H&r block amended return 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block amended return 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block amended return 2012 aarp. H&r block amended return 2012 org/money/taxaide or call 1-888-227-7669. H&r block amended return 2012 For more information on these programs, go to IRS. H&r block amended return 2012 gov and enter “VITA” in the search box. H&r block amended return 2012 Internet. H&r block amended return 2012    IRS. H&r block amended return 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r block amended return 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block amended return 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block amended return 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r block amended return 2012 gov or download the IRS2Go app and select the Refund Status option. H&r block amended return 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block amended return 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r block amended return 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block amended return 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block amended return 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r block amended return 2012 No need to wait on the phone or stand in line. H&r block amended return 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r block amended return 2012 When you reach the response screen, you can print the entire interview and the final response for your records. H&r block amended return 2012 New subject areas are added on a regular basis. H&r block amended return 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r block amended return 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r block amended return 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r block amended return 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r block amended return 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r block amended return 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r block amended return 2012 You can also ask the IRS to mail a return or an account transcript to you. H&r block amended return 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r block amended return 2012 gov or by calling 1-800-908-9946. H&r block amended return 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. H&r block amended return 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r block amended return 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r block amended return 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r block amended return 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r block amended return 2012 gov and enter Where's My Amended Return? in the search box. H&r block amended return 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block amended return 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block amended return 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r block amended return 2012 gov. H&r block amended return 2012 Select the Payment tab on the front page of IRS. H&r block amended return 2012 gov for more information. H&r block amended return 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r block amended return 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block amended return 2012 gov. H&r block amended return 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block amended return 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block amended return 2012 gov. H&r block amended return 2012 Request an Electronic Filing PIN by going to IRS. H&r block amended return 2012 gov and entering Electronic Filing PIN in the search box. H&r block amended return 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. H&r block amended return 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r block amended return 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r block amended return 2012 An employee can answer questions about your tax account or help you set up a payment plan. H&r block amended return 2012 Before you visit, check the Office Locator on IRS. H&r block amended return 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r block amended return 2012 If you have a special need, such as a disability, you can request an appointment. H&r block amended return 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block amended return 2012 Apply for an Employer Identification Number (EIN). H&r block amended return 2012 Go to IRS. H&r block amended return 2012 gov and enter Apply for an EIN in the search box. H&r block amended return 2012 Read the Internal Revenue Code, regulations, or other official guidance. H&r block amended return 2012 Read Internal Revenue Bulletins. H&r block amended return 2012 Sign up to receive local and national tax news and more by email. H&r block amended return 2012 Just click on “subscriptions” above the search box on IRS. H&r block amended return 2012 gov and choose from a variety of options. H&r block amended return 2012    Phone. H&r block amended return 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block amended return 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block amended return 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r block amended return 2012 gov, or download the IRS2Go app. H&r block amended return 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block amended return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block amended return 2012 Most VITA and TCE sites offer free electronic filing. H&r block amended return 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block amended return 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block amended return 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r block amended return 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block amended return 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block amended return 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block amended return 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block amended return 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block amended return 2012 Note, the above information is for our automated hotline. H&r block amended return 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r block amended return 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block amended return 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block amended return 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block amended return 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r block amended return 2012 You should receive your order within 10 business days. H&r block amended return 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r block amended return 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r block amended return 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block amended return 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block amended return 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r block amended return 2012    Walk-in. H&r block amended return 2012 You can find a selection of forms, publications and services — in-person. H&r block amended return 2012 Products. H&r block amended return 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block amended return 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block amended return 2012 Services. H&r block amended return 2012 You can walk in to your local TAC for face-to-face tax help. H&r block amended return 2012 An employee can answer questions about your tax account or help you set up a payment plan. H&r block amended return 2012 Before visiting, use the Office Locator tool on IRS. H&r block amended return 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r block amended return 2012    Mail. H&r block amended return 2012 You can send your order for forms, instructions, and publications to the address below. H&r block amended return 2012 You should receive a response within 10 business days after your request is received. H&r block amended return 2012 Internal Revenue Service 1201 N. H&r block amended return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H&r block amended return 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block amended return 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block amended return 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H&r block amended return 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H&r block amended return 2012 You face (or your business is facing) an immediate threat of adverse action. H&r block amended return 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block amended return 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H&r block amended return 2012 Here's why we can help: TAS is an independent organization within the IRS. H&r block amended return 2012 Our advocates know how to work with the IRS. H&r block amended return 2012 Our services are free and tailored to meet your needs. H&r block amended return 2012 We have offices in every state, the District of Columbia, and Puerto Rico. H&r block amended return 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H&r block amended return 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block amended return 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H&r block amended return 2012 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. H&r block amended return 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block amended return 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block amended return 2012 Prev  Up  Next   Home   More Online Publications