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How To File Taxes Self Employed

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How To File Taxes Self Employed

How to file taxes self employed 13. How to file taxes self employed   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. How to file taxes self employed Wage limit. How to file taxes self employed Federal Income Tax WithholdingNew Form W-4 for 2014. How to file taxes self employed Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. How to file taxes self employed Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. How to file taxes self employed  The employee tax rate for social security is 6. How to file taxes self employed 2%. How to file taxes self employed Previously, the employee tax rate for social security was 4. How to file taxes self employed 2%. How to file taxes self employed The employer tax rate for social security remains unchanged at 6. How to file taxes self employed 2%. How to file taxes self employed The social security wage base limit is $113,700. How to file taxes self employed The Medicare tax rate is 1. How to file taxes self employed 45% each for the employee and employer, unchanged from 2012. How to file taxes self employed There is no wage base limit for Medicare tax. How to file taxes self employed Additional Medicare Tax. How to file taxes self employed  In addition to withholding Medicare tax at 1. How to file taxes self employed 45%, you must withhold a 0. How to file taxes self employed 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file taxes self employed 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. How to file taxes self employed Additional Medicare Tax is only imposed on the employee. How to file taxes self employed There is no employer share of Additional Medicare Tax. How to file taxes self employed All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How to file taxes self employed 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. How to file taxes self employed For more information on Additional Medicare Tax, visit IRS. How to file taxes self employed gov and enter “Additional Medicare Tax” in the search box. How to file taxes self employed Leave-based donation programs to aid victims of Hurricane Sandy. How to file taxes self employed  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. How to file taxes self employed The donated leave will not be included in the income or wages of the employee. How to file taxes self employed The employer may deduct the cash payments as business expenses or charitable contributions. How to file taxes self employed For more information, see Notice 2012-69, 2012-51 I. How to file taxes self employed R. How to file taxes self employed B. How to file taxes self employed 712, available at www. How to file taxes self employed irs. How to file taxes self employed gov/irb/2012-51_IRB/ar09. How to file taxes self employed html. How to file taxes self employed Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. How to file taxes self employed  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. How to file taxes self employed Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. How to file taxes self employed 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. How to file taxes self employed For more information, visit IRS. How to file taxes self employed gov and enter “work opportunity credit” in the search box. How to file taxes self employed What's New for 2014 Social security and Medicare tax for 2014. How to file taxes self employed  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). How to file taxes self employed The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). How to file taxes self employed There is no limit on the amount of wages subject to Medicare tax. How to file taxes self employed Reminders Additional employment tax information for farmers. How to file taxes self employed  See Publication 51 (Circular A) for more detailed guidance on employment taxes. How to file taxes self employed For the latest information about employment tax developments impacting farmers, go to www. How to file taxes self employed irs. How to file taxes self employed gov/pub51. How to file taxes self employed Correcting a previously filed Form 943. How to file taxes self employed  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How to file taxes self employed Form 943-X is filed separately from Form 943. How to file taxes self employed For more information on correcting Form 943, see the Instructions for Form 943-X. How to file taxes self employed Federal tax deposits must be made by electronic funds transfer. How to file taxes self employed  You must use electronic funds transfer to make all federal tax deposits. How to file taxes self employed Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file taxes self employed 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. How to file taxes self employed Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file taxes self employed EFTPS is a free service provided by the Department of Treasury. How to file taxes self employed Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file taxes self employed For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to file taxes self employed To get more information about EFTPS or to enroll in EFTPS, visit www. How to file taxes self employed eftps. How to file taxes self employed gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file taxes self employed Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file taxes self employed Important Dates for 2014 You should take the action indicated by the dates listed. How to file taxes self employed See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. How to file taxes self employed Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. How to file taxes self employed For these dates, see Publication 509, Tax Calendars (For use in 2014). How to file taxes self employed Note. How to file taxes self employed  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. How to file taxes self employed A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. How to file taxes self employed For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to file taxes self employed S. How to file taxes self employed Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. How to file taxes self employed See Private delivery services in Publication 51 (Circular A). How to file taxes self employed Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. How to file taxes self employed Statewide holidays no longer apply. How to file taxes self employed For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). How to file taxes self employed Fiscal year taxpayers. How to file taxes self employed  The due dates listed below apply whether you use a calendar or a fiscal year. How to file taxes self employed By January 31. How to file taxes self employed   File Form 943 with the IRS. How to file taxes self employed If you deposited all Form 943 taxes when due, you have 10 additional days to file. How to file taxes self employed Furnish each employee with a completed Form W-2, Wage and Tax Statement. How to file taxes self employed Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to file taxes self employed File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. How to file taxes self employed If you deposited all the FUTA tax when due, you have 10 additional days to file. How to file taxes self employed File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. How to file taxes self employed If you deposited all Form 945 taxes when due, you have 10 additional days to file. How to file taxes self employed By February 15. How to file taxes self employed  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. How to file taxes self employed On February 16. How to file taxes self employed  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to file taxes self employed 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. How to file taxes self employed If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How to file taxes self employed 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. How to file taxes self employed By February 28. How to file taxes self employed   File paper Forms 1099 and 1096. How to file taxes self employed File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to file taxes self employed S. How to file taxes self employed Information Returns, with the IRS. How to file taxes self employed For electronically filed returns, see By March 31 below. How to file taxes self employed File paper Forms W-2 and W-3. How to file taxes self employed File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). How to file taxes self employed For electronically filed returns, see By March 31 below. How to file taxes self employed By March 31. How to file taxes self employed   File electronic Forms W-2 and 1099. How to file taxes self employed File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to file taxes self employed 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. How to file taxes self employed socialsecurity. How to file taxes self employed gov/employer. How to file taxes self employed For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. How to file taxes self employed By April 30, July 31, October 31, and January 31. How to file taxes self employed   Deposit FUTA taxes. How to file taxes self employed Deposit FUTA tax due if it is more than $500. How to file taxes self employed Before December 1. How to file taxes self employed  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. How to file taxes self employed Introduction You are generally required to withhold federal income tax from the wages of your employees. How to file taxes self employed You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). How to file taxes self employed You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file taxes self employed This chapter includes information about these taxes. How to file taxes self employed You must also pay self-employment tax on your net earnings from farming. How to file taxes self employed See chapter 12 for information on self-employment tax. How to file taxes self employed Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. How to file taxes self employed Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. How to file taxes self employed Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. How to file taxes self employed Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. How to file taxes self employed Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. How to file taxes self employed Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). How to file taxes self employed Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). How to file taxes self employed Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How to file taxes self employed For more information, see Publication 51 (Circular A). How to file taxes self employed Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How to file taxes self employed This is so even when you give the employee freedom of action. How to file taxes self employed What matters is that you have the right to control the details of how the services are performed. How to file taxes self employed You are responsible for withholding and paying employment taxes for your employees. How to file taxes self employed You are also required to file employment tax returns. How to file taxes self employed These requirements do not apply to amounts that you pay to independent contractors. How to file taxes self employed See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How to file taxes self employed If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. How to file taxes self employed Special rules apply to crew leaders. How to file taxes self employed See Crew Leaders , later. How to file taxes self employed Employer identification number (EIN). How to file taxes self employed   If you have employees, you must have an EIN. How to file taxes self employed If you do not have an EIN, you may apply for one online. How to file taxes self employed Go to IRS. How to file taxes self employed gov and click on the Apply for an EIN Online link under Tools. How to file taxes self employed You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How to file taxes self employed The hours of operation for both numbers are Monday–Friday form 7:00 a. How to file taxes self employed m. How to file taxes self employed –7:00 p. How to file taxes self employed m. How to file taxes self employed local time (Alaska and Hawaii follow Pacific time). How to file taxes self employed You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How to file taxes self employed Employee's social security number (SSN). How to file taxes self employed   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). How to file taxes self employed Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). How to file taxes self employed It is also available from the SSA's website at www. How to file taxes self employed socialsecurity. How to file taxes self employed gov. How to file taxes self employed   The employee must furnish evidence of age, identity, and U. How to file taxes self employed S. How to file taxes self employed citizenship or lawful immigration status permitting employment with the Form SS-5. How to file taxes self employed An employee who is age 18 or older must appear in person with this evidence at an SSA office. How to file taxes self employed Form I-9. How to file taxes self employed    You must verify that each new employee is legally eligible to work in the United States. How to file taxes self employed This includes completing the Form I-9, Employment Eligibility Verification. How to file taxes self employed Form I-9 is available from the U. How to file taxes self employed S. How to file taxes self employed Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. How to file taxes self employed Form I-9 is also available from the USCIS website at www. How to file taxes self employed uscis. How to file taxes self employed gov. How to file taxes self employed You can also contact the USCIS at 1-800-375-5283 for more information. How to file taxes self employed New hire reporting. How to file taxes self employed   You are required to report any new employee to a designated state new hire registry. How to file taxes self employed Many states accept a copy of Form W-4 with employer information added. How to file taxes self employed Visit the Office of Child Support Enforcement website at www. How to file taxes self employed acf. How to file taxes self employed hhs. How to file taxes self employed gov/programs/cse/newhire for more information. How to file taxes self employed Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. How to file taxes self employed However, certain exemptions may apply to wages paid to your child, spouse, or parent. How to file taxes self employed Exemptions for your child. How to file taxes self employed   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. How to file taxes self employed However, see Nonexempt services of a child or spouse , later. How to file taxes self employed Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. How to file taxes self employed Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. How to file taxes self employed Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. How to file taxes self employed Exemptions for your spouse. How to file taxes self employed   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. How to file taxes self employed   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. How to file taxes self employed Nonexempt services of a child or spouse. How to file taxes self employed   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. How to file taxes self employed A corporation, even if it is controlled by you. How to file taxes self employed A partnership, even if you are a partner. How to file taxes self employed This does not apply to wages paid to your child if each partner is a parent of the child. How to file taxes self employed An estate or trust, even if it is the estate of a deceased parent. How to file taxes self employed In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. How to file taxes self employed Exemptions for your parent. How to file taxes self employed   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. How to file taxes self employed Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. How to file taxes self employed You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. How to file taxes self employed You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How to file taxes self employed   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. How to file taxes self employed Qualified joint venture. How to file taxes self employed   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. How to file taxes self employed For more information about qualified joint ventures, see chapter 12. How to file taxes self employed Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. How to file taxes self employed Social security and Medicare taxes. How to file taxes self employed   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. How to file taxes self employed The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. How to file taxes self employed The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. How to file taxes self employed Federal income tax withholding. How to file taxes self employed   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. How to file taxes self employed Federal unemployment (FUTA) tax. How to file taxes self employed   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. How to file taxes self employed The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. How to file taxes self employed Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. How to file taxes self employed   The farmer is the employer of workers furnished by a crew leader in all other situations. How to file taxes self employed In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. How to file taxes self employed For example, some farmers employ individuals to recruit farmworkers exclusively for them. How to file taxes self employed Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. How to file taxes self employed The farmer is the employer in these cases. How to file taxes self employed For information about common-law employees, see section 1 of Publication 15-A. How to file taxes self employed For information about crew leaders, see the Department of Labor website at www. How to file taxes self employed dol. How to file taxes self employed gov/whd/regs/compliance/whdfs49. How to file taxes self employed htm. How to file taxes self employed Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. How to file taxes self employed You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). How to file taxes self employed The $150 test applies separately to each farmworker that you employ. How to file taxes self employed If you employ a family of workers, each member is treated separately. How to file taxes self employed Do not count wages paid by other employers. How to file taxes self employed You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). How to file taxes self employed If the $2,500 test for the group is not met, the $150 test for an employee still applies. How to file taxes self employed Exceptions. How to file taxes self employed   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. How to file taxes self employed However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. How to file taxes self employed   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. How to file taxes self employed   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. How to file taxes self employed Religious exemption. How to file taxes self employed   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. How to file taxes self employed This exemption is available only if both the employee and the employer are members of the group or division. How to file taxes self employed   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to file taxes self employed Cash wages. How to file taxes self employed   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. How to file taxes self employed Cash wages include checks, money orders, and any kind of money or cash. How to file taxes self employed   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. How to file taxes self employed Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. How to file taxes self employed For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. How to file taxes self employed socialsecurity. How to file taxes self employed gov. How to file taxes self employed Noncash wages. How to file taxes self employed    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. How to file taxes self employed Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. How to file taxes self employed However, they are subject to these taxes if the substance of the transaction is a cash payment. How to file taxes self employed For information on lodging provided as a condition of employment, see Publication 15-B. How to file taxes self employed   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. How to file taxes self employed Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). How to file taxes self employed Tax rates and social security wage limit. How to file taxes self employed   For 2013, the employer and the employee will pay the following taxes. How to file taxes self employed The employer and employee each pay 6. How to file taxes self employed 2% of cash wages for social security tax (old-age, survivors, and disability insurance). How to file taxes self employed The employer and employee each pay 1. How to file taxes self employed 45% of cash wages for Medicare tax (hospital insurance). How to file taxes self employed The employee pays 0. How to file taxes self employed 9% of cash wages in excess of $200,000 for Additional Medicare Tax. How to file taxes self employed Wage limit. How to file taxes self employed   The limit on wages subject to the social security tax for 2013 is $113,700. How to file taxes self employed There is no limit on wages subject to the Medicare tax. How to file taxes self employed All covered wages are subject to the Medicare tax. How to file taxes self employed Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. How to file taxes self employed Paying employee's share. How to file taxes self employed   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. How to file taxes self employed It is additional income to the employee. How to file taxes self employed You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. How to file taxes self employed Example. How to file taxes self employed Jane operates a small family fruit farm. How to file taxes self employed She employs day laborers in the picking season to enable her to timely get her crop to market. How to file taxes self employed She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. How to file taxes self employed When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). How to file taxes self employed For 2013, Jane paid Mary $1,000 during the year. How to file taxes self employed Susan enters $1,076. How to file taxes self employed 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. How to file taxes self employed 50 social security and Medicare taxes paid for Mary). How to file taxes self employed She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. How to file taxes self employed Additional Medicare Tax. How to file taxes self employed   In addition to withholding Medicare tax at 1. How to file taxes self employed 45%, you must withhold a 0. How to file taxes self employed 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file taxes self employed 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. How to file taxes self employed Additional Medicare Tax is only imposed on the employee. How to file taxes self employed There is no employer share of Additional Medicare Tax. How to file taxes self employed All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How to file taxes self employed   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). How to file taxes self employed For more information on Additional Medicare Tax, visit IRS. How to file taxes self employed gov and enter “Additional Medicare Tax” in the search box. How to file taxes self employed Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How to file taxes self employed Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. How to file taxes self employed The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. How to file taxes self employed Form W-4. How to file taxes self employed   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. How to file taxes self employed In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. How to file taxes self employed An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. How to file taxes self employed   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. How to file taxes self employed   You should give each new employee a Form W-4 as soon as you hire the employee. How to file taxes self employed For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. How to file taxes self employed Have the employee complete and return the form to you before the first payday. How to file taxes self employed If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. How to file taxes self employed New Form W-4 for 2014. How to file taxes self employed   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. How to file taxes self employed Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. How to file taxes self employed You cannot accept substitute Forms W-4 developed by employees. How to file taxes self employed How to figure withholding. How to file taxes self employed   You can use one of several methods to determine the amount to withhold. How to file taxes self employed The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. How to file taxes self employed Publication 51 (Circular A) also contains additional information about federal income tax withholding. How to file taxes self employed Nonemployee compensation. How to file taxes self employed   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. How to file taxes self employed However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. How to file taxes self employed For more information, see the Instructions for Form 1099-MISC. How to file taxes self employed Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. How to file taxes self employed However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. How to file taxes self employed You meet the notification requirement by giving each employee any of the following. How to file taxes self employed Form W-2, which contains EIC notification on the back of Copy B. How to file taxes self employed A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. How to file taxes self employed Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). How to file taxes self employed Your own written statement with the exact wording of Notice 797. How to file taxes self employed For more information, see Publication 51 (Circular A). How to file taxes self employed Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. How to file taxes self employed You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. How to file taxes self employed If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. How to file taxes self employed You must also pay the employer's share of social security and Medicare taxes. How to file taxes self employed There is no employer share of Additional Medicare Tax. How to file taxes self employed Form 943. How to file taxes self employed   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. How to file taxes self employed Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). How to file taxes self employed Deposits. How to file taxes self employed   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. How to file taxes self employed However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. How to file taxes self employed   For more information on deposit rules, see Publication 51 (Circular A). How to file taxes self employed Electronic deposit requirement. How to file taxes self employed   You must use electronic funds transfer to make all federal tax deposits. How to file taxes self employed Generally, electronic funds transfers are made using EFTPS. How to file taxes self employed 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. How to file taxes self employed Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file taxes self employed EFTPS is a free service provided by the Department of Treasury. How to file taxes self employed Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file taxes self employed   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to file taxes self employed To get more information about EFTPS or to enroll in EFTPS, visit www. How to file taxes self employed eftps. How to file taxes self employed gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file taxes self employed Additional information about EFTPS is also available in Publication 966. How to file taxes self employed Form W-2. How to file taxes self employed   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. How to file taxes self employed However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. How to file taxes self employed The date the employee requests the form. How to file taxes self employed The date you make your final payment of wages to the employee. How to file taxes self employed Compensation paid to H-2A visa holders. How to file taxes self employed   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. How to file taxes self employed Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to file taxes self employed   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to file taxes self employed In this case, the worker must give the employer a completed Form W-4. How to file taxes self employed Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to file taxes self employed   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to file taxes self employed 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. How to file taxes self employed Trust fund recovery penalty. How to file taxes self employed   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. How to file taxes self employed A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. How to file taxes self employed A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. How to file taxes self employed   Willfully means voluntarily, consciously, and intentionally. How to file taxes self employed Paying other expenses of the business instead of the taxes due is acting willfully. How to file taxes self employed Consequences of treating an employee as an independent contractor. How to file taxes self employed   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. How to file taxes self employed See Publication 15-A for more information. How to file taxes self employed Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. How to file taxes self employed You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. How to file taxes self employed You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. How to file taxes self employed These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. How to file taxes self employed See Family Employees , earlier. How to file taxes self employed Alien farmworkers. How to file taxes self employed   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. How to file taxes self employed However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. How to file taxes self employed Commodity wages. How to file taxes self employed   Payments in kind for farm labor are not cash wages. How to file taxes self employed Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. How to file taxes self employed Tax rate and credit. How to file taxes self employed   The gross FUTA tax rate is 6. How to file taxes self employed 0% of the first $7,000 cash wages you pay to each employee during the year. How to file taxes self employed However, you are given a credit of up to 5. How to file taxes self employed 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. How to file taxes self employed If your state tax rate (experience rate) is less than 5. How to file taxes self employed 4%, you may still be allowed the full 5. How to file taxes self employed 4% credit. How to file taxes self employed   If you do not pay the state tax, you cannot take the credit. How to file taxes self employed If you are exempt from state unemployment tax for any reason, the full 6. How to file taxes self employed 0% rate applies. How to file taxes self employed See the Instructions for Form 940 for additional information. How to file taxes self employed More information. How to file taxes self employed   For more information on FUTA tax, see Publication 51 (Circular A). How to file taxes self employed Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. How to file taxes self employed It must not be collected or deducted from the wages of your employees. How to file taxes self employed Form 940. How to file taxes self employed   Report FUTA tax on Form 940. How to file taxes self employed The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). How to file taxes self employed Deposits. How to file taxes self employed   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. How to file taxes self employed If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. How to file taxes self employed You can add it to the tax for the next quarter. How to file taxes self employed If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. How to file taxes self employed If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. How to file taxes self employed Electronic deposit requirement. How to file taxes self employed   You must use electronic funds transfer to make all federal tax deposits. How to file taxes self employed Generally, electronic funds transfers are made using EFTPS. How to file taxes self employed 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. How to file taxes self employed Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file taxes self employed EFTPS is a free service provided by the Department of Treasury. How to file taxes self employed Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file taxes self employed   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to file taxes self employed To get more information about EFTPS or to enroll in EFTPS, visit www. How to file taxes self employed eftps. How to file taxes self employed gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file taxes self employed Additional information about EFTPS is also available in Publication 966. How to file taxes self employed Prev  Up  Next   Home   More Online Publications
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