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Irs Forms For 2011 Tax Year

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Irs Forms For 2011 Tax Year

Irs forms for 2011 tax year Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. Irs forms for 2011 tax year Proc. Irs forms for 2011 tax year 2010-18 Table of Contents SECTION 1. Irs forms for 2011 tax year PURPOSE SECTION 2. Irs forms for 2011 tax year BACKGROUND SECTION 3. Irs forms for 2011 tax year SCOPE SECTION 4. Irs forms for 2011 tax year APPLICATION SECTION 5. Irs forms for 2011 tax year EFFECTIVE DATE SECTION 6. Irs forms for 2011 tax year DRAFTING INFORMATION SECTION 1. Irs forms for 2011 tax year PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. Irs forms for 2011 tax year The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Irs forms for 2011 tax year SECTION 2. Irs forms for 2011 tax year BACKGROUND . Irs forms for 2011 tax year 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Irs forms for 2011 tax year Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Irs forms for 2011 tax year The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Irs forms for 2011 tax year This change reflects the higher rate of price inflation for trucks and vans since 1988. Irs forms for 2011 tax year . Irs forms for 2011 tax year 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Irs forms for 2011 tax year The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Irs forms for 2011 tax year Under § 1. Irs forms for 2011 tax year 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Irs forms for 2011 tax year One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Irs forms for 2011 tax year Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Irs forms for 2011 tax year SECTION 3. Irs forms for 2011 tax year SCOPE . Irs forms for 2011 tax year 01 The limitations on depreciation deductions in section 4. Irs forms for 2011 tax year 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. Irs forms for 2011 tax year . Irs forms for 2011 tax year 02 The tables in section 4. Irs forms for 2011 tax year 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Irs forms for 2011 tax year Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Irs forms for 2011 tax year See Rev. Irs forms for 2011 tax year Proc. Irs forms for 2011 tax year 2005-13, 2005-1 C. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 759, for passenger automobiles first leased before calendar year 2006; Rev. Irs forms for 2011 tax year Proc. Irs forms for 2011 tax year 2006-18, 2006-1 C. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 645, for passenger automobiles first leased during calendar year 2006; Rev. Irs forms for 2011 tax year Proc. Irs forms for 2011 tax year 2007-30, 2007-1 C. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 1104, for passenger automobiles first leased during calendar year 2007; Rev. Irs forms for 2011 tax year Proc. Irs forms for 2011 tax year 2008-22, 2008-12 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 658, for passenger automobiles first leased during calendar year 2008; and Rev. Irs forms for 2011 tax year Proc. Irs forms for 2011 tax year 2009-24, 2009-17 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 885, for passenger automobiles first leased during calendar year 2009. Irs forms for 2011 tax year SECTION 4. Irs forms for 2011 tax year APPLICATION . Irs forms for 2011 tax year 01 Limitations on Depreciation Deductions for Certain Automobiles. Irs forms for 2011 tax year (1) Amount of the inflation adjustment. Irs forms for 2011 tax year (a) Passenger automobiles (other than trucks or vans). Irs forms for 2011 tax year Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Irs forms for 2011 tax year The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Irs forms for 2011 tax year The new car component of the CPI was 115. Irs forms for 2011 tax year 2 for October 1987 and 137. Irs forms for 2011 tax year 851 for October 2009. Irs forms for 2011 tax year The October 2009 index exceeded the October 1987 index by 22. Irs forms for 2011 tax year 651. Irs forms for 2011 tax year Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. Irs forms for 2011 tax year 66 percent (22. Irs forms for 2011 tax year 651/115. Irs forms for 2011 tax year 2 x 100%). Irs forms for 2011 tax year The dollar limitations in § 280F(a) are multiplied by a factor of 0. Irs forms for 2011 tax year 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. Irs forms for 2011 tax year This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. Irs forms for 2011 tax year (b) Trucks and vans. Irs forms for 2011 tax year To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. Irs forms for 2011 tax year The new truck component of the CPI was 112. Irs forms for 2011 tax year 4 for October 1987 and 140. Irs forms for 2011 tax year 897 for October 2009. Irs forms for 2011 tax year The October 2009 index exceeded the October 1987 index by 28. Irs forms for 2011 tax year 497. Irs forms for 2011 tax year Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. Irs forms for 2011 tax year 35 percent (28. Irs forms for 2011 tax year 497/112. Irs forms for 2011 tax year 4 x 100%). Irs forms for 2011 tax year The dollar limitations in § 280F(a) are multiplied by a factor of 0. Irs forms for 2011 tax year 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Irs forms for 2011 tax year This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. Irs forms for 2011 tax year (2) Amount of the limitation. Irs forms for 2011 tax year Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Irs forms for 2011 tax year Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. Irs forms for 2011 tax year REV. Irs forms for 2011 tax year PROC. Irs forms for 2011 tax year 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Irs forms for 2011 tax year PROC. Irs forms for 2011 tax year 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . Irs forms for 2011 tax year 02 Inclusions in Income of Lessees of Passenger Automobiles. Irs forms for 2011 tax year A taxpayer must follow the procedures in § 1. Irs forms for 2011 tax year 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. Irs forms for 2011 tax year In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. Irs forms for 2011 tax year REV. Irs forms for 2011 tax year PROC. Irs forms for 2011 tax year 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. Irs forms for 2011 tax year PROC. Irs forms for 2011 tax year 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. Irs forms for 2011 tax year EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Irs forms for 2011 tax year SECTION 6. Irs forms for 2011 tax year DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Irs forms for 2011 tax year Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Irs forms for 2011 tax year For further information regarding this revenue procedure, contact Mr. Irs forms for 2011 tax year Harvey at (202) 622-4930 (not a toll-free call). Irs forms for 2011 tax year Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Irs Forms For 2011 Tax Year

Irs forms for 2011 tax year Publication 80 - Main Content Table of Contents Introduction 1. Irs forms for 2011 tax year Employer Identification Number (EIN) 2. Irs forms for 2011 tax year Who Are Employees?Tests. Irs forms for 2011 tax year Business Owned and Operated by Spouses Farm Crew Leaders 3. Irs forms for 2011 tax year Employee's Social Security Number (SSN)Registering for SSNVS. Irs forms for 2011 tax year 4. Irs forms for 2011 tax year Wages and Other CompensationFringe Benefits 5. Irs forms for 2011 tax year TipsOrdering rule. Irs forms for 2011 tax year 6. Irs forms for 2011 tax year Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Irs forms for 2011 tax year How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Irs forms for 2011 tax year 8. Irs forms for 2011 tax year Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Irs forms for 2011 tax year Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Irs forms for 2011 tax year Wage and Tax StatementsWaiver. Irs forms for 2011 tax year 11. Irs forms for 2011 tax year Federal Unemployment (FUTA) Tax—U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Irs forms for 2011 tax year Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Irs forms for 2011 tax year See section 6 and section 7 for more information. Irs forms for 2011 tax year This publication summarizes employer responsibilities to collect, pay, and report these taxes. Irs forms for 2011 tax year Whenever the term “United States” is used in this publication, it includes U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Irs forms for 2011 tax year This publication also provides employers in the U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Irs forms for 2011 tax year See section 11 for more information. Irs forms for 2011 tax year Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Irs forms for 2011 tax year This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Irs forms for 2011 tax year See Publication 570, Tax Guide for Individuals With Income From U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Possessions, if you need this information. Irs forms for 2011 tax year This publication also does not include information relating to income tax withholding. Irs forms for 2011 tax year In U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Irs forms for 2011 tax year See Publication 15 (Circular E), for information on U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year federal income tax withholding. Irs forms for 2011 tax year Comments and suggestions. Irs forms for 2011 tax year   We welcome your comments about this publication and your suggestions for future editions. Irs forms for 2011 tax year   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs forms for 2011 tax year NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs forms for 2011 tax year Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs forms for 2011 tax year    You can also send us comments from www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/formspubs. Irs forms for 2011 tax year Click on More Information and then click on Comment on Tax Forms and Publications. Irs forms for 2011 tax year   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs forms for 2011 tax year 1. Irs forms for 2011 tax year Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Irs forms for 2011 tax year Its format is 00-0000000. Irs forms for 2011 tax year It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Irs forms for 2011 tax year Use your EIN on all of the items that you send to the IRS and SSA for your business. Irs forms for 2011 tax year If you do not have an EIN, you may apply for one online. Irs forms for 2011 tax year Go to IRS. Irs forms for 2011 tax year gov and click on the Apply for an EIN Online link under Tools. Irs forms for 2011 tax year You may also apply for an EIN by calling 1-800-829-4933, (U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Irs forms for 2011 tax year Do not use a social security number (SSN) in place of an EIN. Irs forms for 2011 tax year If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Irs forms for 2011 tax year If you took over another employer's business, do not use that employer's EIN. Irs forms for 2011 tax year You should have only one EIN. Irs forms for 2011 tax year If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Irs forms for 2011 tax year Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands only) or 267-941-1000 (toll call). Irs forms for 2011 tax year Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands may call 1-800-829-4059. Irs forms for 2011 tax year The IRS will tell you which EIN to use. Irs forms for 2011 tax year For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Irs forms for 2011 tax year 2. Irs forms for 2011 tax year Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Irs forms for 2011 tax year See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Irs forms for 2011 tax year Employee status under common law. Irs forms for 2011 tax year   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Irs forms for 2011 tax year This is so even when you give the employee freedom of action. Irs forms for 2011 tax year What matters is that you have the right to control the details of how the services are performed. Irs forms for 2011 tax year See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Irs forms for 2011 tax year    Generally, people in business for themselves are not employees. Irs forms for 2011 tax year For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Irs forms for 2011 tax year However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Irs forms for 2011 tax year   If an employer-employee relationship exists, it does not matter what it is called. Irs forms for 2011 tax year The employee may be called an agent or independent contractor. Irs forms for 2011 tax year It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Irs forms for 2011 tax year Statutory employees. Irs forms for 2011 tax year   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Irs forms for 2011 tax year   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Irs forms for 2011 tax year a. Irs forms for 2011 tax year   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Irs forms for 2011 tax year b. Irs forms for 2011 tax year   A full-time life insurance salesperson who sells primarily for one company. Irs forms for 2011 tax year c. Irs forms for 2011 tax year   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Irs forms for 2011 tax year d. Irs forms for 2011 tax year   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Irs forms for 2011 tax year The orders must be for merchandise for resale or supplies for use in the customer's business. Irs forms for 2011 tax year The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Irs forms for 2011 tax year Tests. Irs forms for 2011 tax year   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Irs forms for 2011 tax year The service contract states or implies that almost all of the services are to be performed personally by them. Irs forms for 2011 tax year They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Irs forms for 2011 tax year The services are performed on a continuing basis for the same payer. Irs forms for 2011 tax year Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands only). Irs forms for 2011 tax year   Publication 15-A gives examples of the employer-employee relationship. Irs forms for 2011 tax year Statutory nonemployees. Irs forms for 2011 tax year   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Irs forms for 2011 tax year They are generally treated as self-employed for employment tax purposes. Irs forms for 2011 tax year See Publication 15-A for details. Irs forms for 2011 tax year H-2A agricultural workers. Irs forms for 2011 tax year   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Irs forms for 2011 tax year Treating employees as nonemployees. Irs forms for 2011 tax year   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Irs forms for 2011 tax year See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Irs forms for 2011 tax year IRS help. Irs forms for 2011 tax year   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Irs forms for 2011 tax year Voluntary Classification Settlement Program (VCSP). Irs forms for 2011 tax year   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Irs forms for 2011 tax year To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Irs forms for 2011 tax year For more information, visit IRS. Irs forms for 2011 tax year gov and enter “VCSP” in the search box. Irs forms for 2011 tax year Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Irs forms for 2011 tax year See Publication 541, Partnerships, for more details. Irs forms for 2011 tax year The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Irs forms for 2011 tax year Exception—Qualified Joint Venture. Irs forms for 2011 tax year   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Individual Income Tax Return, or joint Form 1040-SS, U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Self-Employment Tax Return—U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Irs forms for 2011 tax year See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Irs forms for 2011 tax year Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Irs forms for 2011 tax year Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Irs forms for 2011 tax year For more information on qualified joint ventures, visit IRS. Irs forms for 2011 tax year gov and enter “qualified joint venture” in the search box. Irs forms for 2011 tax year Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Irs forms for 2011 tax year A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Irs forms for 2011 tax year If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Irs forms for 2011 tax year 3. Irs forms for 2011 tax year Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Irs forms for 2011 tax year You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Irs forms for 2011 tax year If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Irs forms for 2011 tax year See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Irs forms for 2011 tax year Employee's social security card. Irs forms for 2011 tax year   You should ask the employee to show you his or her social security card. Irs forms for 2011 tax year The employee may show the card if it is available. Irs forms for 2011 tax year Do not accept a social security card that says “Not valid for employment. Irs forms for 2011 tax year ” A social security number issued with this legend does not permit employment. Irs forms for 2011 tax year You may, but you are not required to, photocopy the social security card if the employee provides it. Irs forms for 2011 tax year If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Irs forms for 2011 tax year The employee must complete and sign Form SS-5; it cannot be filed by the employer. Irs forms for 2011 tax year You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Irs forms for 2011 tax year If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Irs forms for 2011 tax year Enter all zeroes in the SSN field if filing electronically. Irs forms for 2011 tax year When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Irs forms for 2011 tax year Correctly record the employee's name and SSN. Irs forms for 2011 tax year   Record the name and number of each employee as they appear on his or her social security card. Irs forms for 2011 tax year If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Irs forms for 2011 tax year Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Irs forms for 2011 tax year   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Irs forms for 2011 tax year It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Irs forms for 2011 tax year Where to get and file social security number application forms. Irs forms for 2011 tax year    U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands—U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Irs forms for 2011 tax year Thomas, VI 00802. Irs forms for 2011 tax year  Guam—U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Irs forms for 2011 tax year  American Samoa—U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Irs forms for 2011 tax year  Commonwealth of the Northern Mariana Islands—U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Irs forms for 2011 tax year Verification of social security numbers. Irs forms for 2011 tax year   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Irs forms for 2011 tax year Visit www. Irs forms for 2011 tax year socialsecurity. Irs forms for 2011 tax year gov/employer/ssnv. Irs forms for 2011 tax year htm for more information. Irs forms for 2011 tax year Registering for SSNVS. Irs forms for 2011 tax year   You must register online and receive authorization from your employer to use SSNVS. Irs forms for 2011 tax year To register, visit SSA's website at www. Irs forms for 2011 tax year ssa. Irs forms for 2011 tax year gov/employer and click on the Business Services Online link. Irs forms for 2011 tax year Follow the registration instructions to obtain a user identification (ID) and password. Irs forms for 2011 tax year You will need to provide the following information about yourself and your company. Irs forms for 2011 tax year Name. Irs forms for 2011 tax year SSN. Irs forms for 2011 tax year Date of birth. Irs forms for 2011 tax year Type of employer. Irs forms for 2011 tax year EIN. Irs forms for 2011 tax year Company name, address, and telephone number. Irs forms for 2011 tax year Email address. Irs forms for 2011 tax year   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Irs forms for 2011 tax year You must enter the activation code online to use SSNVS. Irs forms for 2011 tax year 4. Irs forms for 2011 tax year Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands employers). Irs forms for 2011 tax year However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Irs forms for 2011 tax year The wage base for social security tax is $117,000 for 2014. Irs forms for 2011 tax year After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Irs forms for 2011 tax year The wage base for FUTA tax is $7,000 for 2014. Irs forms for 2011 tax year All wages are subject to Medicare tax. Irs forms for 2011 tax year The wages may be in cash or in other forms, such as an automobile for personal use. Irs forms for 2011 tax year Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Irs forms for 2011 tax year It does not matter how payments are measured or paid. Irs forms for 2011 tax year See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Irs forms for 2011 tax year See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Irs forms for 2011 tax year Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Irs forms for 2011 tax year Special rules apply to the reporting of third-party sick pay. Irs forms for 2011 tax year For details, see Publication 15-A. Irs forms for 2011 tax year Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Irs forms for 2011 tax year However, see Fringe Benefits , later in this section. Irs forms for 2011 tax year Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Irs forms for 2011 tax year Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Irs forms for 2011 tax year For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Irs forms for 2011 tax year Travel and business expenses. Irs forms for 2011 tax year   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Irs forms for 2011 tax year Sick pay. Irs forms for 2011 tax year   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Irs forms for 2011 tax year These amounts are sometimes paid by a third party, such as an insurance company. Irs forms for 2011 tax year In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands employers). Irs forms for 2011 tax year Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Irs forms for 2011 tax year Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Irs forms for 2011 tax year Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Irs forms for 2011 tax year Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Irs forms for 2011 tax year In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Irs forms for 2011 tax year For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Irs forms for 2011 tax year When fringe benefits are treated as paid. Irs forms for 2011 tax year   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Irs forms for 2011 tax year You do not have to make a formal choice of payment dates or notify the IRS. Irs forms for 2011 tax year You do not have to use the same basis for all employees. Irs forms for 2011 tax year You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Irs forms for 2011 tax year However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Irs forms for 2011 tax year   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Irs forms for 2011 tax year However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Irs forms for 2011 tax year This election does not apply to a fringe benefit where real property or investment personal property is transferred. Irs forms for 2011 tax year Withholding social security and Medicare taxes on fringe benefits. Irs forms for 2011 tax year   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Irs forms for 2011 tax year   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Irs forms for 2011 tax year Depositing taxes on fringe benefits. Irs forms for 2011 tax year   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Irs forms for 2011 tax year You may make a reasonable estimate of the value of the fringe benefits. Irs forms for 2011 tax year In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Irs forms for 2011 tax year   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Irs forms for 2011 tax year If deposits are underpaid, see Deposit Penalties in section 8. Irs forms for 2011 tax year Valuation of vehicles provided to employees. Irs forms for 2011 tax year    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Irs forms for 2011 tax year For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Irs forms for 2011 tax year Special accounting rule for fringe benefits provided during November and December. Irs forms for 2011 tax year   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Irs forms for 2011 tax year However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Irs forms for 2011 tax year   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Irs forms for 2011 tax year If you use the special accounting rule, your employee must also use it for the same period that you use it. Irs forms for 2011 tax year You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Irs forms for 2011 tax year 5. Irs forms for 2011 tax year Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Irs forms for 2011 tax year Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Irs forms for 2011 tax year The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Irs forms for 2011 tax year Both directly and indirectly tipped employees must report tips to you. Irs forms for 2011 tax year The report should not include tips that the employee paid out to other employees. Irs forms for 2011 tax year No report is required for months when tips are less than $20. Irs forms for 2011 tax year Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Irs forms for 2011 tax year They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Irs forms for 2011 tax year Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Irs forms for 2011 tax year gov. Irs forms for 2011 tax year The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Irs forms for 2011 tax year You are permitted to establish a system for electronic tip reporting by employees. Irs forms for 2011 tax year See Regulations section 31. Irs forms for 2011 tax year 6053-1(d). Irs forms for 2011 tax year Collecting taxes on tips. Irs forms for 2011 tax year   You must collect the employee social security and Medicare taxes on the employee's tips. Irs forms for 2011 tax year You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Irs forms for 2011 tax year Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Irs forms for 2011 tax year Collect the employee Medicare tax for the whole year on all wages and tips. Irs forms for 2011 tax year   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Irs forms for 2011 tax year You are responsible for the employer Medicare tax for the whole year on all wages and tips. Irs forms for 2011 tax year File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Irs forms for 2011 tax year The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Irs forms for 2011 tax year Ordering rule. Irs forms for 2011 tax year   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Irs forms for 2011 tax year Reporting tips. Irs forms for 2011 tax year   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Irs forms for 2011 tax year Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Irs forms for 2011 tax year Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Irs forms for 2011 tax year The table in section 12 shows how tips are treated for FUTA tax purposes. Irs forms for 2011 tax year   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Irs forms for 2011 tax year See Revenue Ruling 2012-18, 2012-26 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 1032, available at www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/irb/2012-26_IRB/ar07. Irs forms for 2011 tax year html. Irs forms for 2011 tax year 6. Irs forms for 2011 tax year Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Irs forms for 2011 tax year In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Irs forms for 2011 tax year For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Irs forms for 2011 tax year Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Irs forms for 2011 tax year A “share farmer” working for you is not your employee. Irs forms for 2011 tax year However, the share farmer may be subject to self-employment tax. Irs forms for 2011 tax year In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Irs forms for 2011 tax year For details, see Regulations section 31. Irs forms for 2011 tax year 3121(b)(16)-1. Irs forms for 2011 tax year The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Irs forms for 2011 tax year You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Irs forms for 2011 tax year The $150 test applies separately to each farmworker that you employ. Irs forms for 2011 tax year If you employ a family of workers, each member is treated separately. Irs forms for 2011 tax year Do not count wages paid by other employers. Irs forms for 2011 tax year The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Irs forms for 2011 tax year Exceptions. Irs forms for 2011 tax year   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Irs forms for 2011 tax year   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Irs forms for 2011 tax year 7. Irs forms for 2011 tax year How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Irs forms for 2011 tax year 2% (amount withheld) each for the employer and employee (12. Irs forms for 2011 tax year 4% total). Irs forms for 2011 tax year The social security wage base limit is $117,000. Irs forms for 2011 tax year The tax rate for Medicare is 1. Irs forms for 2011 tax year 45% (amount withheld) each for the employee and employer (2. Irs forms for 2011 tax year 9% total). Irs forms for 2011 tax year There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Irs forms for 2011 tax year Multiply each wage payment by these percentages to figure the tax to withhold from employees. Irs forms for 2011 tax year Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Irs forms for 2011 tax year See section 5 for information on tips. Irs forms for 2011 tax year Additional Medicare Tax withholding. Irs forms for 2011 tax year   In addition to withholding Medicare tax at 1. Irs forms for 2011 tax year 45%, you must withhold a 0. Irs forms for 2011 tax year 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs forms for 2011 tax year 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. Irs forms for 2011 tax year Additional Medicare Tax is only imposed on the employee. Irs forms for 2011 tax year There is no employer share of Additional Medicare Tax. Irs forms for 2011 tax year 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. Irs forms for 2011 tax year   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Irs forms for 2011 tax year For more information on Additional Medicare Tax, visit IRS. Irs forms for 2011 tax year gov and enter “Additional Medicare Tax” in the search box. Irs forms for 2011 tax year Deducting the tax. Irs forms for 2011 tax year   Deduct the employee tax from each wage payment. Irs forms for 2011 tax year If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Irs forms for 2011 tax year Employee's portion of taxes paid by employer. Irs forms for 2011 tax year   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Irs forms for 2011 tax year This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Irs forms for 2011 tax year This again increases the amount of the additional taxes that you must pay. Irs forms for 2011 tax year Household and agricultural employers. Irs forms for 2011 tax year   This discussion does not apply to household and agricultural employers. Irs forms for 2011 tax year If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Irs forms for 2011 tax year However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Irs forms for 2011 tax year See Publication 15-A for details. Irs forms for 2011 tax year Sick pay payments. Irs forms for 2011 tax year   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Irs forms for 2011 tax year For details on third-party payers of sick pay, see Publication 15-A. Irs forms for 2011 tax year 8. Irs forms for 2011 tax year Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Irs forms for 2011 tax year You must make the deposit by electronic funds transfer. Irs forms for 2011 tax year For more information about electronic funds transfers, see How To Deposit , later in this section. Irs forms for 2011 tax year Payment with Return $2,500 rule. Irs forms for 2011 tax year   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Irs forms for 2011 tax year   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Irs forms for 2011 tax year Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Irs forms for 2011 tax year Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Irs forms for 2011 tax year Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Irs forms for 2011 tax year Semiweekly schedule depositors must timely deposit the amount. Irs forms for 2011 tax year See Accuracy of Deposits Rule and How To Deposit, later in this section. Irs forms for 2011 tax year When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Irs forms for 2011 tax year Therefore, farm and nonfarm workers are discussed together except where noted. Irs forms for 2011 tax year Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Irs forms for 2011 tax year The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Irs forms for 2011 tax year The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Irs forms for 2011 tax year You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Irs forms for 2011 tax year If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Irs forms for 2011 tax year Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Irs forms for 2011 tax year Lookback period for employers of nonfarm workers. Irs forms for 2011 tax year   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Irs forms for 2011 tax year These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Irs forms for 2011 tax year For 2014, the lookback period is July 1, 2012, through June 30, 2013. Irs forms for 2011 tax year    Table 1. Irs forms for 2011 tax year Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Irs forms for 2011 tax year 1, 2012 Jan. Irs forms for 2011 tax year 1, 2013 Apr. Irs forms for 2011 tax year 1, 2013 through through through through Sep. Irs forms for 2011 tax year 30, 2012 Dec. Irs forms for 2011 tax year 31, 2012 Mar. Irs forms for 2011 tax year 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Irs forms for 2011 tax year For example, the lookback period for calendar year 2014 is calendar year 2012. Irs forms for 2011 tax year In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Irs forms for 2011 tax year Lookback period for employers of farmworkers. Irs forms for 2011 tax year   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Irs forms for 2011 tax year The lookback period for calendar year 2014 is calendar year 2012. Irs forms for 2011 tax year Adjustments to lookback period taxes. Irs forms for 2011 tax year   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Irs forms for 2011 tax year Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Irs forms for 2011 tax year Example. Irs forms for 2011 tax year   An employer originally reported total taxes of $45,000 for the lookback period. Irs forms for 2011 tax year The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Irs forms for 2011 tax year The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Irs forms for 2011 tax year Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Irs forms for 2011 tax year For monthly schedule depositors, the deposit period is a calendar month. Irs forms for 2011 tax year The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Irs forms for 2011 tax year Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Irs forms for 2011 tax year You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Irs forms for 2011 tax year New employers. Irs forms for 2011 tax year   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Irs forms for 2011 tax year Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Irs forms for 2011 tax year Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Irs forms for 2011 tax year If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Irs forms for 2011 tax year Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Irs forms for 2011 tax year Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Irs forms for 2011 tax year Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Irs forms for 2011 tax year For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Irs forms for 2011 tax year If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Irs forms for 2011 tax year Semiweekly deposit period spanning two quarters. Irs forms for 2011 tax year   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Irs forms for 2011 tax year Example. Irs forms for 2011 tax year   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Irs forms for 2011 tax year Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Irs forms for 2011 tax year Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Irs forms for 2011 tax year   Rose Co. Irs forms for 2011 tax year reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Irs forms for 2011 tax year is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Irs forms for 2011 tax year However, for 2014, Rose Co. Irs forms for 2011 tax year is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Irs forms for 2011 tax year Employers of farmworkers. Irs forms for 2011 tax year   Red Co. Irs forms for 2011 tax year reported taxes on its 2012 Form 943, line 9, of $48,000. Irs forms for 2011 tax year On its 2013 Form 943, line 11, it reported taxes of $60,000. Irs forms for 2011 tax year   Red Co. Irs forms for 2011 tax year is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Irs forms for 2011 tax year However, for 2015, Red Co. Irs forms for 2011 tax year is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Irs forms for 2011 tax year New agricultural employers. Irs forms for 2011 tax year   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Irs forms for 2011 tax year However, see the $100,000 Next-Day Deposit Rule , later in this section. Irs forms for 2011 tax year Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Irs forms for 2011 tax year A business day is any day other than a Saturday, Sunday, or legal holiday. Irs forms for 2011 tax year For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Irs forms for 2011 tax year Semiweekly schedule depositors have at least 3 business days to make a deposit. Irs forms for 2011 tax year If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Irs forms for 2011 tax year For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Irs forms for 2011 tax year Legal holiday. Irs forms for 2011 tax year   The term “legal holiday” means any legal holiday in the District of Columbia. Irs forms for 2011 tax year Legal holidays for 2014 are listed below. Irs forms for 2011 tax year January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Irs forms for 2011 tax year February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Irs forms for 2011 tax year Monthly schedule example. Irs forms for 2011 tax year   Spruce Co. Irs forms for 2011 tax year is a monthly schedule depositor with seasonal employees. Irs forms for 2011 tax year It paid wages each Friday during August but did not pay any wages during September. Irs forms for 2011 tax year Under the monthly deposit schedule, Spruce Co. Irs forms for 2011 tax year must deposit the combined tax liabilities for the four August paydays by September 15. Irs forms for 2011 tax year Spruce Co. Irs forms for 2011 tax year does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Irs forms for 2011 tax year Semiweekly schedule example. Irs forms for 2011 tax year   Green, Inc. Irs forms for 2011 tax year is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Irs forms for 2011 tax year Although Green, Inc. Irs forms for 2011 tax year , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Irs forms for 2011 tax year The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Irs forms for 2011 tax year ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Irs forms for 2011 tax year Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Irs forms for 2011 tax year $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Irs forms for 2011 tax year For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Irs forms for 2011 tax year For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Irs forms for 2011 tax year Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Irs forms for 2011 tax year However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Irs forms for 2011 tax year For example, Fir Co. Irs forms for 2011 tax year is a semiweekly schedule depositor. Irs forms for 2011 tax year On Monday, Fir Co. Irs forms for 2011 tax year accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Irs forms for 2011 tax year On Tuesday, Fir Co. Irs forms for 2011 tax year accumulates additional taxes of $30,000. Irs forms for 2011 tax year Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Irs forms for 2011 tax year does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Irs forms for 2011 tax year If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Irs forms for 2011 tax year Example. Irs forms for 2011 tax year   Elm, Inc. Irs forms for 2011 tax year started its business on May 1, 2014. Irs forms for 2011 tax year On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Irs forms for 2011 tax year On Friday, May 9, Elm, Inc. Irs forms for 2011 tax year paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Irs forms for 2011 tax year Elm, Inc. Irs forms for 2011 tax year must deposit $100,000 by Monday, May 12, the next business day. Irs forms for 2011 tax year Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Irs forms for 2011 tax year However, because Elm, Inc. Irs forms for 2011 tax year accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Irs forms for 2011 tax year It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Irs forms for 2011 tax year Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Irs forms for 2011 tax year However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Irs forms for 2011 tax year Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Irs forms for 2011 tax year Makeup date for deposit shortfall: Monthly schedule depositor. Irs forms for 2011 tax year Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Irs forms for 2011 tax year You may pay the shortfall with your return even if the amount is $2,500 or more. Irs forms for 2011 tax year Semiweekly schedule depositor. Irs forms for 2011 tax year Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Irs forms for 2011 tax year For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Irs forms for 2011 tax year However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Irs forms for 2011 tax year In this case, the shortfall must be deposited by April 30, 2014. Irs forms for 2011 tax year Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Irs forms for 2011 tax year Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Irs forms for 2011 tax year If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Irs forms for 2011 tax year How To Deposit You must deposit employment taxes by electronic funds transfer. Irs forms for 2011 tax year See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Irs forms for 2011 tax year Electronic deposit requirement. Irs forms for 2011 tax year   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Irs forms for 2011 tax year Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs forms for 2011 tax year 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. Irs forms for 2011 tax year   EFTPS is a free service provided by the Department of the Treasury. Irs forms for 2011 tax year To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands only) or 303-967-5916 (toll call). Irs forms for 2011 tax year You can also visit the EFTPS website at www. Irs forms for 2011 tax year eftps. Irs forms for 2011 tax year gov. Irs forms for 2011 tax year Additional information about EFTPS is also available in Publication 966. Irs forms for 2011 tax year When you receive your EIN. Irs forms for 2011 tax year   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Irs forms for 2011 tax year You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Irs forms for 2011 tax year Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Irs forms for 2011 tax year If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Irs forms for 2011 tax year Deposit record. Irs forms for 2011 tax year   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Irs forms for 2011 tax year The number can be used as a receipt or to trace the payment. Irs forms for 2011 tax year Depositing on time. Irs forms for 2011 tax year   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Irs forms for 2011 tax year m. Irs forms for 2011 tax year Eastern time the day before the date the deposit is due. Irs forms for 2011 tax year If you use a third party to make deposits on your behalf, they may have different cutoff times. Irs forms for 2011 tax year Same-day payment option. Irs forms for 2011 tax year   If you fail to initiate a deposit transaction on EFTPS by 8 p. Irs forms for 2011 tax year m. Irs forms for 2011 tax year Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Irs forms for 2011 tax year To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Irs forms for 2011 tax year Please check with your financial institution regarding availability, deadlines, and costs. Irs forms for 2011 tax year Your financial institution may charge you a fee for payments made this way. Irs forms for 2011 tax year To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Irs forms for 2011 tax year eftps. Irs forms for 2011 tax year gov to download the Same-Day Payment Worksheet. Irs forms for 2011 tax year How to claim credit for overpayments. Irs forms for 2011 tax year   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Irs forms for 2011 tax year Do not ask EFTPS to request a refund from the IRS for you. Irs forms for 2011 tax year Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Irs forms for 2011 tax year The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Irs forms for 2011 tax year The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Irs forms for 2011 tax year For amounts not properly or timely deposited, the penalty rates are as follows. Irs forms for 2011 tax year 2% - Deposits made 1 to 5 days late. Irs forms for 2011 tax year 5% - Deposits made 6 to 15 days late. Irs forms for 2011 tax year 10% - Deposits made 16 or more days late. Irs forms for 2011 tax year Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Irs forms for 2011 tax year 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Irs forms for 2011 tax year 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Irs forms for 2011 tax year Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Irs forms for 2011 tax year Special rule for former Form 944 filers. Irs forms for 2011 tax year    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Irs forms for 2011 tax year Order in which deposits are applied. Irs forms for 2011 tax year   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Irs forms for 2011 tax year However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Irs forms for 2011 tax year Follow the instructions on the penalty notice that you received. Irs forms for 2011 tax year For more information on designating deposits, see Revenue Procedure 2001-58. Irs forms for 2011 tax year You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/pub/irs-irbs/irb01-50. Irs forms for 2011 tax year pdf. Irs forms for 2011 tax year Example. Irs forms for 2011 tax year Cedar, Inc. Irs forms for 2011 tax year is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Irs forms for 2011 tax year It does not make the deposit on July 15. Irs forms for 2011 tax year On August 15, Cedar, Inc. Irs forms for 2011 tax year deposits $2,000. Irs forms for 2011 tax year Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Irs forms for 2011 tax year Accordingly, $500 of the July 15 liability remains undeposited. Irs forms for 2011 tax year The penalty on this underdeposit will apply as explained earlier. Irs forms for 2011 tax year Trust fund recovery penalty. Irs forms for 2011 tax year   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Irs forms for 2011 tax year The penalty is the full amount of the unpaid trust fund tax. Irs forms for 2011 tax year This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Irs forms for 2011 tax year   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Irs forms for 2011 tax year   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Irs forms for 2011 tax year A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Irs forms for 2011 tax year    Willfully means voluntarily, consciously, and intentionally. Irs forms for 2011 tax year A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Irs forms for 2011 tax year “Averaged” failure-to-deposit penalty. Irs forms for 2011 tax year   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Irs forms for 2011 tax year IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Irs forms for 2011 tax year Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Irs forms for 2011 tax year Failed to attach a properly completed Schedule B (Form 941). Irs forms for 2011 tax year Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Irs forms for 2011 tax year   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Irs forms for 2011 tax year Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Irs forms for 2011 tax year   You can avoid the penalty by reviewing your return before filing it. Irs forms for 2011 tax year Follow these steps before filing your Form 941-SS. Irs forms for 2011 tax year If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Irs forms for 2011 tax year If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Irs forms for 2011 tax year Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Irs forms for 2011 tax year Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Irs forms for 2011 tax year For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Irs forms for 2011 tax year Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Irs forms for 2011 tax year If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Irs forms for 2011 tax year If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Irs forms for 2011 tax year If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Irs forms for 2011 tax year 9. Irs forms for 2011 tax year Employer's Returns General instructions. Irs forms for 2011 tax year   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Irs forms for 2011 tax year (U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Irs forms for 2011 tax year ) Employers with employees subject to U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year income tax withholding. Irs forms for 2011 tax year   If you have both employees who are subject to U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year income tax withholding and employees who are not subject to U. Irs forms for 2011 tax year S. Irs forms for 2011 tax year income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Irs forms for 2011 tax year Nonfarm employers. Irs forms for 2011 tax year   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Irs forms for 2011 tax year Due dates for each quarter of the calendar year are as follows. Irs forms for 2011 tax year Quarter Due Jan. Irs forms for 2011 tax year , Feb. Irs forms for 2011 tax year , Mar. Irs forms for 2011 tax year Apr. Irs forms for 2011 tax year 30 Apr. Irs forms for 2011 tax year , May, June July 31 July, Aug. Irs forms for 2011 tax year , Sept. Irs forms for 2011 tax year Oct. Irs forms for 2011 tax year 31 Oct. Irs forms for 2011 tax year , Nov. Irs forms for 2011 tax year , Dec. Irs forms for 2011 tax year Jan. Irs forms for 2011 tax year 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Irs forms for 2011 tax year If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Irs forms for 2011 tax year   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Irs forms for 2011 tax year Form 944. Irs forms for 2011 tax year   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Irs forms for 2011 tax year Household employers reporting social security and Medicare taxes. Irs forms for 2011 tax year   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Irs forms for 2011 tax year Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Irs forms for 2011 tax year See Publication 926, Household Employer's Tax Guide, for more information. Irs forms for 2011 tax year Employers of farmworkers. Irs forms for 2011 tax year   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Irs forms for 2011 tax year   File a Form 943 each year for all taxable wages paid for farmwork. Irs forms for 2011 tax year You may report household workers in a private home on a farm operated for profit on Form 943. Irs forms for 2011 tax year Do not report wages for farmworkers on Form 941-SS or 944. Irs forms for 2011 tax year   Send Form 943 to the IRS by January 31 of the following year. Irs forms for 2011 tax year Send it with payment of any taxes due that you are not required to deposit. Irs forms for 2011 tax year If you deposited all taxes when due, you have 10 additional days to file. Irs forms for 2011 tax year Penalties. Irs forms for 2011 tax year   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Irs forms for 2011 tax year The maximum penalty is generally 25% of the tax due. Irs forms for 2011 tax year Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Irs forms for 2011 tax year 5% per month of the amount of tax. Irs forms for 2011 tax year For individual filers only, the failure-to-pay penalty is reduced from 0. Irs forms for 2011 tax year 5% per month to 0. Irs forms for 2011 tax year 25% per month if an installment agreement is in effect. Irs forms for 2011 tax year You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Irs forms for 2011 tax year The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Irs forms for 2011 tax year If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Irs forms for 2011 tax year The penalties will not be charged if you have a reasonable cause for failing to file or pay. Irs forms for 2011 tax year If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Irs forms for 2011 tax year Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Irs forms for 2011 tax year See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Irs forms for 2011 tax year Prior Period Adjustments Forms for prior period adjustments. Irs forms for 2011 tax year   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Irs forms for 2011 tax year There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Irs forms for 2011 tax year Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Irs forms for 2011 tax year Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Irs forms for 2011 tax year See Revenue Ruling 2009-39, 2009-52 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Irs forms for 2011 tax year You can find Revenue Ruling 2009-39, at www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/irb/2009-52_IRB/ar14. Irs forms for 2011 tax year html. Irs forms for 2011 tax year Background. Irs forms for 2011 tax year   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Irs forms for 2011 tax year Treasury Decision 9405, 2008-32 I. Irs forms for 2011 tax year R. Irs forms for 2011 tax year B. Irs forms for 2011 tax year 293, is available at www. Irs forms for 2011 tax year irs. Irs forms for 2011 tax year gov/irb/2008-32_IRB/ar13. Irs forms for 2011 tax year html. Irs forms for 2011 tax year You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Irs forms for 2011 tax year You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Irs forms for 2011 tax year We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Irs forms for 2011 tax year Correcting employment taxes. Irs forms for 2011 tax year   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for