Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs1040ez

Find State Tax FormsEz TaxWww Freetax ComState Tax Forms InstructionsForm 1040ez 2011How To File 2012 Tax ReturnsDownload A 1040ez Federal Tax FormFederal Income Tax Form 1040x1040x Address Send1040x TaxactFile Past Year TaxesTurbotax Amended Return 2013Free Tax Filing 2013 Low IncomeHow To File Taxes As A College StudentCan I Still Do My 2012 TaxesIrs Free File 2012How To File 2011 Taxes In 2013Free File Fillable Forms1040ez Free FileIrs Amendment Form2014 State Tax FormsState Tax Form1040ez TelefileHow To Amend 2010 TaxesFree Self Tax Preparation OnlineIncome Tax Forms 2012Federal Income Tax AmendmentH&r Block TaxesFree Tax FormsIrs Gov FormsHow To File A 1040ezPrintable 1040ez Tax FormFile Amended Tax ReturnIrs Free File Using Form 1040 EzFree State Return FilingForm 1040ez1040ez 2013State Income TaxAmend Income Tax ReturnTurbo Tax 1040ez

Irs1040ez

Irs1040ez 13. Irs1040ez   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Irs1040ez Wage limit. Irs1040ez Federal Income Tax WithholdingNew Form W-4 for 2014. Irs1040ez Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Irs1040ez Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Irs1040ez  The employee tax rate for social security is 6. Irs1040ez 2%. Irs1040ez Previously, the employee tax rate for social security was 4. Irs1040ez 2%. Irs1040ez The employer tax rate for social security remains unchanged at 6. Irs1040ez 2%. Irs1040ez The social security wage base limit is $113,700. Irs1040ez The Medicare tax rate is 1. Irs1040ez 45% each for the employee and employer, unchanged from 2012. Irs1040ez There is no wage base limit for Medicare tax. Irs1040ez Additional Medicare Tax. Irs1040ez  In addition to withholding Medicare tax at 1. Irs1040ez 45%, you must withhold a 0. Irs1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs1040ez 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. Irs1040ez Additional Medicare Tax is only imposed on the employee. Irs1040ez There is no employer share of Additional Medicare Tax. Irs1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Irs1040ez 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. Irs1040ez For more information on Additional Medicare Tax, visit IRS. Irs1040ez gov and enter “Additional Medicare Tax” in the search box. Irs1040ez Leave-based donation programs to aid victims of Hurricane Sandy. Irs1040ez  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Irs1040ez The donated leave will not be included in the income or wages of the employee. Irs1040ez The employer may deduct the cash payments as business expenses or charitable contributions. Irs1040ez For more information, see Notice 2012-69, 2012-51 I. Irs1040ez R. Irs1040ez B. Irs1040ez 712, available at www. Irs1040ez irs. Irs1040ez gov/irb/2012-51_IRB/ar09. Irs1040ez html. Irs1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Irs1040ez  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Irs1040ez Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Irs1040ez 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. Irs1040ez For more information, visit IRS. Irs1040ez gov and enter “work opportunity credit” in the search box. Irs1040ez What's New for 2014 Social security and Medicare tax for 2014. Irs1040ez  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Irs1040ez The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Irs1040ez There is no limit on the amount of wages subject to Medicare tax. Irs1040ez Reminders Additional employment tax information for farmers. Irs1040ez  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Irs1040ez For the latest information about employment tax developments impacting farmers, go to www. Irs1040ez irs. Irs1040ez gov/pub51. Irs1040ez Correcting a previously filed Form 943. Irs1040ez  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Irs1040ez Form 943-X is filed separately from Form 943. Irs1040ez For more information on correcting Form 943, see the Instructions for Form 943-X. Irs1040ez Federal tax deposits must be made by electronic funds transfer. Irs1040ez  You must use electronic funds transfer to make all federal tax deposits. Irs1040ez Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs1040ez 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. Irs1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs1040ez EFTPS is a free service provided by the Department of Treasury. Irs1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs1040ez For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Irs1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Irs1040ez eftps. Irs1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs1040ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs1040ez Important Dates for 2014 You should take the action indicated by the dates listed. Irs1040ez See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Irs1040ez Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Irs1040ez For these dates, see Publication 509, Tax Calendars (For use in 2014). Irs1040ez Note. Irs1040ez  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. Irs1040ez A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Irs1040ez For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs1040ez S. Irs1040ez Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Irs1040ez See Private delivery services in Publication 51 (Circular A). Irs1040ez Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Irs1040ez Statewide holidays no longer apply. Irs1040ez For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Irs1040ez Fiscal year taxpayers. Irs1040ez  The due dates listed below apply whether you use a calendar or a fiscal year. Irs1040ez By January 31. Irs1040ez   File Form 943 with the IRS. Irs1040ez If you deposited all Form 943 taxes when due, you have 10 additional days to file. Irs1040ez Furnish each employee with a completed Form W-2, Wage and Tax Statement. Irs1040ez Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Irs1040ez File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Irs1040ez If you deposited all the FUTA tax when due, you have 10 additional days to file. Irs1040ez File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Irs1040ez If you deposited all Form 945 taxes when due, you have 10 additional days to file. Irs1040ez By February 15. Irs1040ez  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Irs1040ez On February 16. Irs1040ez  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Irs1040ez 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. Irs1040ez If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Irs1040ez 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. Irs1040ez By February 28. Irs1040ez   File paper Forms 1099 and 1096. Irs1040ez File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Irs1040ez S. Irs1040ez Information Returns, with the IRS. Irs1040ez For electronically filed returns, see By March 31 below. Irs1040ez File paper Forms W-2 and W-3. Irs1040ez File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Irs1040ez For electronically filed returns, see By March 31 below. Irs1040ez By March 31. Irs1040ez   File electronic Forms W-2 and 1099. Irs1040ez File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Irs1040ez 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. Irs1040ez socialsecurity. Irs1040ez gov/employer. Irs1040ez For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Irs1040ez By April 30, July 31, October 31, and January 31. Irs1040ez   Deposit FUTA taxes. Irs1040ez Deposit FUTA tax due if it is more than $500. Irs1040ez Before December 1. Irs1040ez  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Irs1040ez Introduction You are generally required to withhold federal income tax from the wages of your employees. Irs1040ez You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Irs1040ez You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs1040ez This chapter includes information about these taxes. Irs1040ez You must also pay self-employment tax on your net earnings from farming. Irs1040ez See chapter 12 for information on self-employment tax. Irs1040ez Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Irs1040ez Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Irs1040ez Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Irs1040ez Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Irs1040ez Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Irs1040ez Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Irs1040ez Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Irs1040ez Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Irs1040ez For more information, see Publication 51 (Circular A). Irs1040ez Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Irs1040ez This is so even when you give the employee freedom of action. Irs1040ez What matters is that you have the right to control the details of how the services are performed. Irs1040ez You are responsible for withholding and paying employment taxes for your employees. Irs1040ez You are also required to file employment tax returns. Irs1040ez These requirements do not apply to amounts that you pay to independent contractors. Irs1040ez See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Irs1040ez If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Irs1040ez Special rules apply to crew leaders. Irs1040ez See Crew Leaders , later. Irs1040ez Employer identification number (EIN). Irs1040ez   If you have employees, you must have an EIN. Irs1040ez If you do not have an EIN, you may apply for one online. Irs1040ez Go to IRS. Irs1040ez gov and click on the Apply for an EIN Online link under Tools. Irs1040ez You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Irs1040ez The hours of operation for both numbers are Monday–Friday form 7:00 a. Irs1040ez m. Irs1040ez –7:00 p. Irs1040ez m. Irs1040ez local time (Alaska and Hawaii follow Pacific time). Irs1040ez You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Irs1040ez Employee's social security number (SSN). Irs1040ez   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Irs1040ez Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Irs1040ez It is also available from the SSA's website at www. Irs1040ez socialsecurity. Irs1040ez gov. Irs1040ez   The employee must furnish evidence of age, identity, and U. Irs1040ez S. Irs1040ez citizenship or lawful immigration status permitting employment with the Form SS-5. Irs1040ez An employee who is age 18 or older must appear in person with this evidence at an SSA office. Irs1040ez Form I-9. Irs1040ez    You must verify that each new employee is legally eligible to work in the United States. Irs1040ez This includes completing the Form I-9, Employment Eligibility Verification. Irs1040ez Form I-9 is available from the U. Irs1040ez S. Irs1040ez Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Irs1040ez Form I-9 is also available from the USCIS website at www. Irs1040ez uscis. Irs1040ez gov. Irs1040ez You can also contact the USCIS at 1-800-375-5283 for more information. Irs1040ez New hire reporting. Irs1040ez   You are required to report any new employee to a designated state new hire registry. Irs1040ez Many states accept a copy of Form W-4 with employer information added. Irs1040ez Visit the Office of Child Support Enforcement website at www. Irs1040ez acf. Irs1040ez hhs. Irs1040ez gov/programs/cse/newhire for more information. Irs1040ez Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Irs1040ez However, certain exemptions may apply to wages paid to your child, spouse, or parent. Irs1040ez Exemptions for your child. Irs1040ez   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Irs1040ez However, see Nonexempt services of a child or spouse , later. Irs1040ez Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Irs1040ez Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Irs1040ez Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Irs1040ez Exemptions for your spouse. Irs1040ez   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Irs1040ez   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Irs1040ez Nonexempt services of a child or spouse. Irs1040ez   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Irs1040ez A corporation, even if it is controlled by you. Irs1040ez A partnership, even if you are a partner. Irs1040ez This does not apply to wages paid to your child if each partner is a parent of the child. Irs1040ez An estate or trust, even if it is the estate of a deceased parent. Irs1040ez In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Irs1040ez Exemptions for your parent. Irs1040ez   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Irs1040ez Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Irs1040ez You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Irs1040ez You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Irs1040ez   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Irs1040ez Qualified joint venture. Irs1040ez   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Irs1040ez For more information about qualified joint ventures, see chapter 12. Irs1040ez Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Irs1040ez Social security and Medicare taxes. Irs1040ez   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Irs1040ez The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Irs1040ez The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Irs1040ez Federal income tax withholding. Irs1040ez   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Irs1040ez Federal unemployment (FUTA) tax. Irs1040ez   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Irs1040ez The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Irs1040ez Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Irs1040ez   The farmer is the employer of workers furnished by a crew leader in all other situations. Irs1040ez In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Irs1040ez For example, some farmers employ individuals to recruit farmworkers exclusively for them. Irs1040ez Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Irs1040ez The farmer is the employer in these cases. Irs1040ez For information about common-law employees, see section 1 of Publication 15-A. Irs1040ez For information about crew leaders, see the Department of Labor website at www. Irs1040ez dol. Irs1040ez gov/whd/regs/compliance/whdfs49. Irs1040ez htm. Irs1040ez Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Irs1040ez You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Irs1040ez The $150 test applies separately to each farmworker that you employ. Irs1040ez If you employ a family of workers, each member is treated separately. Irs1040ez Do not count wages paid by other employers. Irs1040ez You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Irs1040ez If the $2,500 test for the group is not met, the $150 test for an employee still applies. Irs1040ez Exceptions. Irs1040ez   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Irs1040ez However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Irs1040ez   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Irs1040ez   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Irs1040ez Religious exemption. Irs1040ez   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Irs1040ez This exemption is available only if both the employee and the employer are members of the group or division. Irs1040ez   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs1040ez Cash wages. Irs1040ez   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Irs1040ez Cash wages include checks, money orders, and any kind of money or cash. Irs1040ez   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Irs1040ez Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Irs1040ez For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Irs1040ez socialsecurity. Irs1040ez gov. Irs1040ez Noncash wages. Irs1040ez    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Irs1040ez Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Irs1040ez However, they are subject to these taxes if the substance of the transaction is a cash payment. Irs1040ez For information on lodging provided as a condition of employment, see Publication 15-B. Irs1040ez   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Irs1040ez Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Irs1040ez Tax rates and social security wage limit. Irs1040ez   For 2013, the employer and the employee will pay the following taxes. Irs1040ez The employer and employee each pay 6. Irs1040ez 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Irs1040ez The employer and employee each pay 1. Irs1040ez 45% of cash wages for Medicare tax (hospital insurance). Irs1040ez The employee pays 0. Irs1040ez 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Irs1040ez Wage limit. Irs1040ez   The limit on wages subject to the social security tax for 2013 is $113,700. Irs1040ez There is no limit on wages subject to the Medicare tax. Irs1040ez All covered wages are subject to the Medicare tax. Irs1040ez Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Irs1040ez Paying employee's share. Irs1040ez   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Irs1040ez It is additional income to the employee. Irs1040ez You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Irs1040ez Example. Irs1040ez Jane operates a small family fruit farm. Irs1040ez She employs day laborers in the picking season to enable her to timely get her crop to market. Irs1040ez She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Irs1040ez When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Irs1040ez For 2013, Jane paid Mary $1,000 during the year. Irs1040ez Susan enters $1,076. Irs1040ez 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Irs1040ez 50 social security and Medicare taxes paid for Mary). Irs1040ez She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Irs1040ez Additional Medicare Tax. Irs1040ez   In addition to withholding Medicare tax at 1. Irs1040ez 45%, you must withhold a 0. Irs1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs1040ez 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. Irs1040ez Additional Medicare Tax is only imposed on the employee. Irs1040ez There is no employer share of Additional Medicare Tax. Irs1040ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Irs1040ez   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). Irs1040ez For more information on Additional Medicare Tax, visit IRS. Irs1040ez gov and enter “Additional Medicare Tax” in the search box. Irs1040ez Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Irs1040ez Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Irs1040ez The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Irs1040ez Form W-4. Irs1040ez   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Irs1040ez In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Irs1040ez An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Irs1040ez   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Irs1040ez   You should give each new employee a Form W-4 as soon as you hire the employee. Irs1040ez For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Irs1040ez Have the employee complete and return the form to you before the first payday. Irs1040ez If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Irs1040ez New Form W-4 for 2014. Irs1040ez   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Irs1040ez Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Irs1040ez You cannot accept substitute Forms W-4 developed by employees. Irs1040ez How to figure withholding. Irs1040ez   You can use one of several methods to determine the amount to withhold. Irs1040ez The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Irs1040ez Publication 51 (Circular A) also contains additional information about federal income tax withholding. Irs1040ez Nonemployee compensation. Irs1040ez   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Irs1040ez However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Irs1040ez For more information, see the Instructions for Form 1099-MISC. Irs1040ez Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Irs1040ez However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Irs1040ez You meet the notification requirement by giving each employee any of the following. Irs1040ez Form W-2, which contains EIC notification on the back of Copy B. Irs1040ez A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Irs1040ez Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Irs1040ez Your own written statement with the exact wording of Notice 797. Irs1040ez For more information, see Publication 51 (Circular A). Irs1040ez Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Irs1040ez You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Irs1040ez If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Irs1040ez You must also pay the employer's share of social security and Medicare taxes. Irs1040ez There is no employer share of Additional Medicare Tax. Irs1040ez Form 943. Irs1040ez   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Irs1040ez Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Irs1040ez Deposits. Irs1040ez   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Irs1040ez However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Irs1040ez   For more information on deposit rules, see Publication 51 (Circular A). Irs1040ez Electronic deposit requirement. Irs1040ez   You must use electronic funds transfer to make all federal tax deposits. Irs1040ez Generally, electronic funds transfers are made using EFTPS. Irs1040ez 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. Irs1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs1040ez EFTPS is a free service provided by the Department of Treasury. Irs1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs1040ez   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Irs1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Irs1040ez eftps. Irs1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs1040ez Additional information about EFTPS is also available in Publication 966. Irs1040ez Form W-2. Irs1040ez   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Irs1040ez However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Irs1040ez The date the employee requests the form. Irs1040ez The date you make your final payment of wages to the employee. Irs1040ez Compensation paid to H-2A visa holders. Irs1040ez   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. Irs1040ez Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Irs1040ez   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Irs1040ez In this case, the worker must give the employer a completed Form W-4. Irs1040ez Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Irs1040ez   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Irs1040ez 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. Irs1040ez Trust fund recovery penalty. Irs1040ez   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Irs1040ez A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Irs1040ez A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Irs1040ez   Willfully means voluntarily, consciously, and intentionally. Irs1040ez Paying other expenses of the business instead of the taxes due is acting willfully. Irs1040ez Consequences of treating an employee as an independent contractor. Irs1040ez   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Irs1040ez See Publication 15-A for more information. Irs1040ez Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Irs1040ez You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Irs1040ez You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Irs1040ez These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Irs1040ez See Family Employees , earlier. Irs1040ez Alien farmworkers. Irs1040ez   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Irs1040ez However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Irs1040ez Commodity wages. Irs1040ez   Payments in kind for farm labor are not cash wages. Irs1040ez Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Irs1040ez Tax rate and credit. Irs1040ez   The gross FUTA tax rate is 6. Irs1040ez 0% of the first $7,000 cash wages you pay to each employee during the year. Irs1040ez However, you are given a credit of up to 5. Irs1040ez 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Irs1040ez If your state tax rate (experience rate) is less than 5. Irs1040ez 4%, you may still be allowed the full 5. Irs1040ez 4% credit. Irs1040ez   If you do not pay the state tax, you cannot take the credit. Irs1040ez If you are exempt from state unemployment tax for any reason, the full 6. Irs1040ez 0% rate applies. Irs1040ez See the Instructions for Form 940 for additional information. Irs1040ez More information. Irs1040ez   For more information on FUTA tax, see Publication 51 (Circular A). Irs1040ez Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Irs1040ez It must not be collected or deducted from the wages of your employees. Irs1040ez Form 940. Irs1040ez   Report FUTA tax on Form 940. Irs1040ez The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Irs1040ez Deposits. Irs1040ez   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Irs1040ez If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Irs1040ez You can add it to the tax for the next quarter. Irs1040ez If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Irs1040ez If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Irs1040ez Electronic deposit requirement. Irs1040ez   You must use electronic funds transfer to make all federal tax deposits. Irs1040ez Generally, electronic funds transfers are made using EFTPS. Irs1040ez 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. Irs1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs1040ez EFTPS is a free service provided by the Department of Treasury. Irs1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs1040ez   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Irs1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Irs1040ez eftps. Irs1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs1040ez Additional information about EFTPS is also available in Publication 966. Irs1040ez Prev  Up  Next   Home   More Online Publications
Español

Health by Population Group

Find health-related information for children, seniors, veterans, and other specific populations.

The Irs1040ez

Irs1040ez Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs1040ez Tax questions. Irs1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Irs1040ez irs. Irs1040ez gov/pub526. Irs1040ez What's New Limit on itemized deductions. Irs1040ez  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Irs1040ez For more information and a worksheet, see the instructions for Schedule A (Form 1040). Irs1040ez Reminders Disaster relief. Irs1040ez  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Irs1040ez However, you cannot deduct contributions earmarked for relief of a particular individual or family. Irs1040ez Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Irs1040ez You can also find more information on IRS. Irs1040ez gov. Irs1040ez Enter “disaster relief” in the search box. Irs1040ez Photographs of missing children. Irs1040ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs1040ez 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. Irs1040ez Introduction This publication explains how to claim a deduction for your charitable contributions. Irs1040ez It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Irs1040ez It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Irs1040ez A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Irs1040ez It is voluntary and is made without getting, or expecting to get, anything of equal value. Irs1040ez Qualified organizations. Irs1040ez   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Irs1040ez You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Irs1040ez Form 1040 required. Irs1040ez   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Irs1040ez The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Irs1040ez Comments and suggestions. Irs1040ez   We welcome your comments about this publication and your suggestions for future editions. Irs1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs1040ez   You can send your comments from www. Irs1040ez irs. Irs1040ez gov/formspubs/. Irs1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs1040ez ”   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. Irs1040ez Ordering forms and publications. Irs1040ez   Visit www. Irs1040ez irs. Irs1040ez 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 days after your request is received. Irs1040ez Internal Revenue Service 1201 N. Irs1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs1040ez   If you have a tax question, check the information available on IRS. Irs1040ez gov or call 1-800-829-1040. Irs1040ez We cannot answer tax questions sent to either of the above addresses. Irs1040ez Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs1040ez Table 1. Irs1040ez Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Irs1040ez See the rest of this publication for more information and additional rules and limits that may apply. Irs1040ez Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Irs1040ez   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications