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Irs State Tax Forms 2012

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Irs State Tax Forms 2012

Irs state tax forms 2012 Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs state tax forms 2012 Ordering forms and publications. Irs state tax forms 2012 Tax questions. Irs state tax forms 2012 What's New Alternative minimum tax exemption increased. Irs state tax forms 2012  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Irs state tax forms 2012 Earned income credit. Irs state tax forms 2012  The maximum amount of income you can earn and still get the credit has increased. Irs state tax forms 2012 You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Irs state tax forms 2012 For more information, see Earned Income Credit , later. Irs state tax forms 2012 Exemption phaseout. Irs state tax forms 2012  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Irs state tax forms 2012 For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Irs state tax forms 2012 For more information, see Phaseout of Exemptions in Publication 501. Irs state tax forms 2012 Limit on itemized deductions. Irs state tax forms 2012   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Irs state tax forms 2012 See Overall limitation , later. Irs state tax forms 2012 Medical and dental expenses. Irs state tax forms 2012   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Irs state tax forms 2012 5% of their adjusted gross income (10% for taxpayers under 65). Irs state tax forms 2012 Same-sex marriages. Irs state tax forms 2012  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs state tax forms 2012 For more information, see Publication 501. Irs state tax forms 2012 Reminders Future developments. Irs state tax forms 2012  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/pub554. Irs state tax forms 2012 Tax return preparers. Irs state tax forms 2012  Choose your preparer carefully. Irs state tax forms 2012 If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Irs state tax forms 2012 Remember, however, that you are still responsible for the accuracy of every item entered on your return. Irs state tax forms 2012 If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Irs state tax forms 2012 Sale of home by surviving spouse. Irs state tax forms 2012  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Irs state tax forms 2012 For more information, see Sale of Home , later. Irs state tax forms 2012 Third party designee. Irs state tax forms 2012  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Irs state tax forms 2012 This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Irs state tax forms 2012 It also allows your designee to perform certain actions. Irs state tax forms 2012 See your income tax return instructions for details. Irs state tax forms 2012 Employment tax withholding. Irs state tax forms 2012  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Irs state tax forms 2012 Photographs of missing children. Irs state tax forms 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs state tax forms 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs state tax forms 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs state tax forms 2012 Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Irs state tax forms 2012 The publication will help you determine if you need to file a return and, if so, what items to report on your return. Irs state tax forms 2012 Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Irs state tax forms 2012 Table I has a list of questions you may have about filing your federal tax return. Irs state tax forms 2012 To the right of each question is the location of the answer in this publication. Irs state tax forms 2012 Also, at the back of this publication there is an index to help you search for the topic you need. Irs state tax forms 2012 While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Irs state tax forms 2012 The following are some examples. Irs state tax forms 2012 Higher gross income threshold for filing. Irs state tax forms 2012 You must be age 65 or older at the end of the year to get this benefit. Irs state tax forms 2012 You are considered age 65 on the day before your 65th birthday. Irs state tax forms 2012 Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Irs state tax forms 2012 Higher standard deduction. Irs state tax forms 2012 If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Irs state tax forms 2012 You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Irs state tax forms 2012 Credit for the elderly or the disabled. Irs state tax forms 2012 If you qualify, you may benefit from the credit for the elderly or the disabled. Irs state tax forms 2012 To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Irs state tax forms 2012 Return preparation assistance. Irs state tax forms 2012   The IRS wants to make it easier for you to file your federal tax return. Irs state tax forms 2012 You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Irs state tax forms 2012 Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs state tax forms 2012   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Irs state tax forms 2012 For the VITA/TCE site nearest you, contact your local IRS office. Irs state tax forms 2012 For more information, see Free help with your tax return under How To Get Tax Help. Irs state tax forms 2012   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Irs state tax forms 2012 When asked, be ready to press in or speak your 5-digit ZIP code. Irs state tax forms 2012 Or, you can visit their website on the Internet at www. Irs state tax forms 2012 aarp. Irs state tax forms 2012 org/money/taxaide. Irs state tax forms 2012 Comments and suggestions. Irs state tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. Irs state tax forms 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs state tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs state tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs state tax forms 2012   You can send your comments from www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/formspubs/. Irs state tax forms 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs state tax forms 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs state tax forms 2012 Ordering forms and publications. Irs state tax forms 2012   Visit www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Irs state tax forms 2012 Internal Revenue Service 1201 N. Irs state tax forms 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs state tax forms 2012   If you have a tax question, check the information available on IRS. Irs state tax forms 2012 gov or call 1-800-829-1040. Irs state tax forms 2012 We cannot answer tax questions sent to either of the above addresses. Irs state tax forms 2012 Table I. Irs state tax forms 2012 What You Should Know About Federal Taxes Note. Irs state tax forms 2012 The following is a list of questions you may have about filling out your federal income tax return. Irs state tax forms 2012  To the right of each question is the location of the answer in this publication. Irs state tax forms 2012 What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Irs state tax forms 2012 Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Irs state tax forms 2012 How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Irs state tax forms 2012 Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Irs state tax forms 2012 What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Irs state tax forms 2012 How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Irs state tax forms 2012 Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Irs state tax forms 2012 What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Irs state tax forms 2012 Must I make estimated tax payments? See chapter 6. Irs state tax forms 2012 How do I contact the IRS or get more information? See chapter 7. Irs state tax forms 2012 Prev  Up  Next   Home   More Online Publications
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The Irs State Tax Forms 2012

Irs state tax forms 2012 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/pub51. Irs state tax forms 2012 What's New Social security and Medicare tax for 2014. Irs state tax forms 2012  The social security tax rate is 6. Irs state tax forms 2012 2% each for the employee and employer, unchanged from 2013. Irs state tax forms 2012 The social security wage base limit is $117,000. Irs state tax forms 2012 The Medicare tax rate is 1. Irs state tax forms 2012 45% each for the employee and employer, unchanged from 2013. Irs state tax forms 2012 There is no wage base limit for Medicare tax. Irs state tax forms 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs state tax forms 2012 Withholding allowance. Irs state tax forms 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs state tax forms 2012 Change of responsible party. Irs state tax forms 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Irs state tax forms 2012 Form 8822-B must be filed within 60 days of the change. Irs state tax forms 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs state tax forms 2012 For a definition of "responsible party", see the Form 8822-B instructions. Irs state tax forms 2012 Same-sex marriage. Irs state tax forms 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs state tax forms 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs state tax forms 2012 R. Irs state tax forms 2012 B. Irs state tax forms 2012 201, available at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/irb/2013-38_IRB/ar07. Irs state tax forms 2012 html. Irs state tax forms 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs state tax forms 2012 Notice 2013-61, 2013-44 I. Irs state tax forms 2012 R. Irs state tax forms 2012 B. Irs state tax forms 2012 432, is available at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/irb/2013-44_IRB/ar10. Irs state tax forms 2012 html. Irs state tax forms 2012 Reminders Additional Medicare Tax withholding. Irs state tax forms 2012  In addition to withholding Medicare tax at 1. Irs state tax forms 2012 45%, you must withhold a 0. Irs state tax forms 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs state tax forms 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Irs state tax forms 2012 Additional Medicare Tax is only imposed on the employee. Irs state tax forms 2012 There is no employer share of Additional Medicare Tax. Irs state tax forms 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs state tax forms 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Irs state tax forms 2012 For more information on Additional Medicare Tax, visit IRS. Irs state tax forms 2012 gov and enter “Additional Medicare Tax” in the search box. Irs state tax forms 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs state tax forms 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Irs state tax forms 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs state tax forms 2012 For more information, visit IRS. Irs state tax forms 2012 gov and enter “work opportunity tax credit” in the search box. Irs state tax forms 2012 Outsourcing payroll duties. Irs state tax forms 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs state tax forms 2012 The employer remains responsible if the third party fails to perform any required action. Irs state tax forms 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs state tax forms 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs state tax forms 2012 COBRA premium assistance credit. Irs state tax forms 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Irs state tax forms 2012 For more information, see COBRA premium assistance credit under Introduction. Irs state tax forms 2012 Compensation paid to H-2A foreign agricultural workers. Irs state tax forms 2012  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Irs state tax forms 2012 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Irs state tax forms 2012 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Irs state tax forms 2012 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Irs state tax forms 2012 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Irs state tax forms 2012 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Irs state tax forms 2012 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Irs state tax forms 2012 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Irs state tax forms 2012 Additional employment tax information. Irs state tax forms 2012  Visit the IRS website at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/businesses and click on Employment Taxes under Businesses Topics. Irs state tax forms 2012 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Irs state tax forms 2012 m. Irs state tax forms 2012 –7:00 p. Irs state tax forms 2012 m. Irs state tax forms 2012 local time (Alaska and Hawaii follow Pacific time). Irs state tax forms 2012 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Irs state tax forms 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs state tax forms 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs state tax forms 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs state tax forms 2012 See Regulations sections 1. Irs state tax forms 2012 1361-4(a)(7) and 301. Irs state tax forms 2012 7701-2(c)(2)(iv). Irs state tax forms 2012 Differential wage payments. Irs state tax forms 2012  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Irs state tax forms 2012 For more information, see Publication 15 (Circular E). Irs state tax forms 2012 Federal tax deposits must be made by electronic funds transfer. Irs state tax forms 2012  You must use electronic funds transfer to make all federal tax deposits. Irs state tax forms 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs state tax forms 2012 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Irs state tax forms 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs state tax forms 2012 EFTPS is a free service provided by the Department of Treasury. Irs state tax forms 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs state tax forms 2012 For more information on making federal tax deposits, see How To Deposit in section 7. Irs state tax forms 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. Irs state tax forms 2012 eftps. Irs state tax forms 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs state tax forms 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs state tax forms 2012 Electronic filing and payment. Irs state tax forms 2012  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Irs state tax forms 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Irs state tax forms 2012 Spend less time and worry on taxes and more time running your business. Irs state tax forms 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs state tax forms 2012 For e-file, visit the IRS website at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/efile for additional information. Irs state tax forms 2012 For EFTPS, visit www. Irs state tax forms 2012 eftps. Irs state tax forms 2012 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Irs state tax forms 2012 For electronic filing of Form W-2, visit www. Irs state tax forms 2012 socialsecurity. Irs state tax forms 2012 gov/employer. Irs state tax forms 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs state tax forms 2012 If a valid EIN is not provided, the return or payment will not be processed. Irs state tax forms 2012 This may result in penalties and delays in processing your return or payment. Irs state tax forms 2012 Electronic funds withdrawal (EFW). Irs state tax forms 2012  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Irs state tax forms 2012 However, do not use EFW to make federal tax deposits. Irs state tax forms 2012 For more information on paying your taxes using EFW, visit the IRS website at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/e-pay. Irs state tax forms 2012 A fee may be charged to file electronically. Irs state tax forms 2012 Credit or debit card payments. Irs state tax forms 2012   Employers can pay the balance due shown on Form 943 by credit or debit card. Irs state tax forms 2012 Do not use a credit or debit card to make federal tax deposits. Irs state tax forms 2012 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/e-pay. Irs state tax forms 2012 When you hire a new employee. Irs state tax forms 2012  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Irs state tax forms 2012 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Irs state tax forms 2012 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Irs state tax forms 2012 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Irs state tax forms 2012 See section 1 for more information. Irs state tax forms 2012 Eligibility for employment. Irs state tax forms 2012  You must verify that each new employee is legally eligible to work in the United States. Irs state tax forms 2012 This includes completing the U. Irs state tax forms 2012 S. Irs state tax forms 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs state tax forms 2012 You can get the form from USCIS offices or by calling 1-800-870-3676. Irs state tax forms 2012 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs state tax forms 2012 uscis. Irs state tax forms 2012 gov for more information. Irs state tax forms 2012 New hire reporting. Irs state tax forms 2012   You are required to report any new employee to a designated state new-hire registry. Irs state tax forms 2012 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Irs state tax forms 2012 Many states accept a copy of Form W-4 with employer information added. Irs state tax forms 2012 Visit the Office of Child Support Enforcement's website at www. Irs state tax forms 2012 acf. Irs state tax forms 2012 hhs. Irs state tax forms 2012 gov/programs/cse/newhire for more information. Irs state tax forms 2012 Dishonored payments. Irs state tax forms 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs state tax forms 2012 The penalty is $25 or 2% of the payment, whichever is more. Irs state tax forms 2012 However, the penalty on dishonored payments of $24. Irs state tax forms 2012 99 or less is an amount equal to the payment. Irs state tax forms 2012 For example, a dishonored payment of $18 is charged a penalty of $18. Irs state tax forms 2012 Forms in Spanish. Irs state tax forms 2012  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Irs state tax forms 2012 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs state tax forms 2012 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Irs state tax forms 2012 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Irs state tax forms 2012 Information returns. Irs state tax forms 2012  You may be required to file information returns to report certain types of payments made during the year. Irs state tax forms 2012 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Irs state tax forms 2012 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Irs state tax forms 2012 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Irs state tax forms 2012 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Irs state tax forms 2012 If you file 250 or more Forms W-2, you must file them electronically. Irs state tax forms 2012 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Irs state tax forms 2012 Information reporting customer service site. Irs state tax forms 2012  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Irs state tax forms 2012 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Irs state tax forms 2012 The call site can also be reached by email at mccirp@irs. Irs state tax forms 2012 gov. Irs state tax forms 2012 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs state tax forms 2012 Web-based application for an employer identification number (EIN). Irs state tax forms 2012  You can apply for an employer identification number (EIN) online by visiting IRS. Irs state tax forms 2012 gov and clicking on the Apply for an EIN Online link under Tools. Irs state tax forms 2012 When a crew leader furnishes workers to you. Irs state tax forms 2012  Record the crew leader's name, address, and EIN. Irs state tax forms 2012 See sections 2 and 10. Irs state tax forms 2012 Change of address. Irs state tax forms 2012  Use Form 8822-B to notify the IRS of an address change. Irs state tax forms 2012 Do not mail form 8822-B with your employment tax return. Irs state tax forms 2012 Ordering forms and publications. Irs state tax forms 2012  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/businesses. Irs state tax forms 2012 Click on the Online Ordering for Information Returns and Employer Returns. Irs state tax forms 2012 You can also visit www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/formspubs to download other forms and publications. Irs state tax forms 2012 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Irs state tax forms 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Irs state tax forms 2012 socialsecurity. Irs state tax forms 2012 gov/employer, to register for Business Services Online. Irs state tax forms 2012 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Irs state tax forms 2012 Form W-3 will be created for you based on your Forms W-2. Irs state tax forms 2012 Tax Questions. Irs state tax forms 2012   If you have a tax question, check the information available on IRS. Irs state tax forms 2012 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Irs state tax forms 2012 m. Irs state tax forms 2012 –7:00 p. Irs state tax forms 2012 m. Irs state tax forms 2012 local time (Alaska and Hawaii follow Pacific time). Irs state tax forms 2012 We cannot answer tax questions sent to the address provided later for comments and suggestions. Irs state tax forms 2012 Recordkeeping. Irs state tax forms 2012  Keep all records of employment taxes for at least 4 years. Irs state tax forms 2012 These should be available for IRS review. Irs state tax forms 2012 Your records should include the following information. Irs state tax forms 2012 Your employer identification number (EIN). Irs state tax forms 2012 Amounts and dates of all wage, annuity, and pension payments. Irs state tax forms 2012 Names, addresses, social security numbers, and occupations of employees and recipients. Irs state tax forms 2012 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs state tax forms 2012 Dates of employment for each employee. Irs state tax forms 2012 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Irs state tax forms 2012 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Irs state tax forms 2012 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs state tax forms 2012 Copies of returns filed and confirmation numbers. Irs state tax forms 2012 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs state tax forms 2012 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Irs state tax forms 2012 If the crew leader has no permanent mailing address, record his or her present address. Irs state tax forms 2012 Private delivery services. Irs state tax forms 2012  You can use certain private delivery services designated by the IRS to send tax returns and payments. Irs state tax forms 2012 The list includes only the following. Irs state tax forms 2012 DHL Express (DHL): DHL Same Day Service. Irs state tax forms 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs state tax forms 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs state tax forms 2012 M. Irs state tax forms 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs state tax forms 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs state tax forms 2012 gov and enter "private delivery service" in the search box. Irs state tax forms 2012 Your private delivery service can tell you how to get written proof of the mailing date. Irs state tax forms 2012 Private delivery services cannot deliver items to P. Irs state tax forms 2012 O. Irs state tax forms 2012 boxes. Irs state tax forms 2012 You must use the U. Irs state tax forms 2012 S. Irs state tax forms 2012 Postal Service to mail any item to an IRS P. Irs state tax forms 2012 O. Irs state tax forms 2012 box address. Irs state tax forms 2012 Photographs of missing children. Irs state tax forms 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs state tax forms 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs state tax forms 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs state tax forms 2012 Calendar The following are important dates and responsibilities. Irs state tax forms 2012 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Irs state tax forms 2012 Also see Publication 509, Tax Calendars. Irs state tax forms 2012   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Irs state tax forms 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs state tax forms 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs state tax forms 2012 See Deposits on Business Days Only in section 7. Irs state tax forms 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs state tax forms 2012 S. Irs state tax forms 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Irs state tax forms 2012 See Private delivery services under Reminders. Irs state tax forms 2012 By January 31 . Irs state tax forms 2012   File Form 943. Irs state tax forms 2012 See section 8 for more information on Form 943. Irs state tax forms 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Irs state tax forms 2012 Furnish each employee with a completed Form W-2. Irs state tax forms 2012 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Irs state tax forms 2012 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs state tax forms 2012 See section 10 for more information on FUTA. Irs state tax forms 2012 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Irs state tax forms 2012 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Irs state tax forms 2012 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Irs state tax forms 2012 By February 15. Irs state tax forms 2012  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Irs state tax forms 2012 On February 16. Irs state tax forms 2012  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Irs state tax forms 2012 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Irs state tax forms 2012 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Irs state tax forms 2012 See section 5 for more information. Irs state tax forms 2012 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Irs state tax forms 2012 By February 28. Irs state tax forms 2012   File paper Forms 1099 and 1096. Irs state tax forms 2012 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Irs state tax forms 2012 S. Irs state tax forms 2012 Information Returns, with the IRS. Irs state tax forms 2012 For electronically filed returns, see By March 31 below. Irs state tax forms 2012 File paper Forms W-2 and W-3. Irs state tax forms 2012 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Irs state tax forms 2012 For electronically filed returns, see By March 31 next. Irs state tax forms 2012 By March 31. Irs state tax forms 2012   File electronic Forms W-2 and 1099. Irs state tax forms 2012 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Irs state tax forms 2012 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Irs state tax forms 2012 socialsecurity. Irs state tax forms 2012 gov/employer. Irs state tax forms 2012 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Irs state tax forms 2012 By April 30, July 31, October 31, and January 31. Irs state tax forms 2012   Deposit FUTA taxes. Irs state tax forms 2012 Deposit FUTA tax if the undeposited amount is over $500. Irs state tax forms 2012 Before December 1. Irs state tax forms 2012  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Irs state tax forms 2012 Introduction This publication is for employers of agricultural workers (farmworkers). Irs state tax forms 2012 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Irs state tax forms 2012 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Irs state tax forms 2012 If you have nonfarm employees, see Publication 15 (Circular E). Irs state tax forms 2012 If you have employees in the U. Irs state tax forms 2012 S. Irs state tax forms 2012 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Irs state tax forms 2012 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Irs state tax forms 2012 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Irs state tax forms 2012 Comments and suggestions. Irs state tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. Irs state tax forms 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Irs state tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs state tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs state tax forms 2012   You can also send us comments from www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/formspubs. Irs state tax forms 2012 Click on More Information and then click on Comment on Tax Forms and Publications. Irs state tax forms 2012   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs state tax forms 2012 COBRA premium assistance credit. Irs state tax forms 2012   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Irs state tax forms 2012 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Irs state tax forms 2012 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs state tax forms 2012 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs state tax forms 2012 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs state tax forms 2012 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs state tax forms 2012   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Irs state tax forms 2012 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Irs state tax forms 2012   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Irs state tax forms 2012 The assistance for the coverage can last up to 15 months. Irs state tax forms 2012   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Irs state tax forms 2012 For more information, see Notice 2009-27, 2009-16 I. Irs state tax forms 2012 R. Irs state tax forms 2012 B. Irs state tax forms 2012 838, available at www. Irs state tax forms 2012 irs. Irs state tax forms 2012 gov/irb/2009-16_irb/ar09. Irs state tax forms 2012 html. Irs state tax forms 2012   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Irs state tax forms 2012   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Irs state tax forms 2012 The reimbursement is made through a credit against the employer's employment tax liabilities. Irs state tax forms 2012 For information on how to claim the credit, see the Instructions for Form 943. Irs state tax forms 2012 The credit is treated as a deposit made on the first day of the return period. Irs state tax forms 2012 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs state tax forms 2012 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Irs state tax forms 2012   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs state tax forms 2012 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Irs state tax forms 2012 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Irs state tax forms 2012 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs state tax forms 2012 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Irs state tax forms 2012 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs state tax forms 2012 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Irs state tax forms 2012   For more information, visit IRS. Irs state tax forms 2012 gov and enter “COBRA” in the search box. Irs state tax forms 2012 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications