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Military State Income Tax

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Military State Income Tax

Military state income tax 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. Military state income tax irs. Military state income tax gov/pub51. Military state income tax What's New Social security and Medicare tax for 2014. Military state income tax  The social security tax rate is 6. Military state income tax 2% each for the employee and employer, unchanged from 2013. Military state income tax The social security wage base limit is $117,000. Military state income tax The Medicare tax rate is 1. Military state income tax 45% each for the employee and employer, unchanged from 2013. Military state income tax There is no wage base limit for Medicare tax. Military state income tax 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. Military state income tax Withholding allowance. Military state income tax  The 2014 amount for one withholding allowance on an annual basis is $3,950. Military state income tax Change of responsible party. Military state income tax  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. Military state income tax Form 8822-B must be filed within 60 days of the change. Military state income tax 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. Military state income tax For a definition of "responsible party", see the Form 8822-B instructions. Military state income tax Same-sex marriage. Military state income tax  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. Military state income tax For more information, see Revenue Ruling 2013-17, 2013-38 I. Military state income tax R. Military state income tax B. Military state income tax 201, available at www. Military state income tax irs. Military state income tax gov/irb/2013-38_IRB/ar07. Military state income tax html. Military state income tax 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. Military state income tax Notice 2013-61, 2013-44 I. Military state income tax R. Military state income tax B. Military state income tax 432, is available at www. Military state income tax irs. Military state income tax gov/irb/2013-44_IRB/ar10. Military state income tax html. Military state income tax Reminders Additional Medicare Tax withholding. Military state income tax  In addition to withholding Medicare tax at 1. Military state income tax 45%, you must withhold a 0. Military state income tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Military state income tax 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. Military state income tax Additional Medicare Tax is only imposed on the employee. Military state income tax There is no employer share of Additional Medicare Tax. Military state income tax 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. Military state income tax 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. Military state income tax For more information on Additional Medicare Tax, visit IRS. Military state income tax gov and enter “Additional Medicare Tax” in the search box. Military state income tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Military state income tax  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. Military state income tax 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. Military state income tax For more information, visit IRS. Military state income tax gov and enter “work opportunity tax credit” in the search box. Military state income tax Outsourcing payroll duties. Military state income tax  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. Military state income tax The employer remains responsible if the third party fails to perform any required action. Military state income tax 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. Military state income tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Military state income tax COBRA premium assistance credit. Military state income tax  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. Military state income tax For more information, see COBRA premium assistance credit under Introduction. Military state income tax Compensation paid to H-2A foreign agricultural workers. Military state income tax  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. Military state income tax 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. Military state income tax On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Military state income tax 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. Military state income tax In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Military state income tax Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Military state income tax These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Military state income tax 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. Military state income tax Additional employment tax information. Military state income tax  Visit the IRS website at www. Military state income tax irs. Military state income tax gov/businesses and click on Employment Taxes under Businesses Topics. Military state income tax 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. Military state income tax m. Military state income tax –7:00 p. Military state income tax m. Military state income tax local time (Alaska and Hawaii follow Pacific time). Military state income tax Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Military state income tax Disregarded entities and qualified subchapter S subsidiaries (QSubs). Military state income tax  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Military state income tax 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. Military state income tax See Regulations sections 1. Military state income tax 1361-4(a)(7) and 301. Military state income tax 7701-2(c)(2)(iv). Military state income tax Differential wage payments. Military state income tax  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. Military state income tax For more information, see Publication 15 (Circular E). Military state income tax Federal tax deposits must be made by electronic funds transfer. Military state income tax  You must use electronic funds transfer to make all federal tax deposits. Military state income tax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Military state income tax 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. Military state income tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Military state income tax EFTPS is a free service provided by the Department of Treasury. Military state income tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Military state income tax For more information on making federal tax deposits, see How To Deposit in section 7. Military state income tax To get more information about EFTPS or to enroll in EFTPS, visit www. Military state income tax eftps. Military state income tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Military state income tax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Military state income tax Electronic filing and payment. Military state income tax  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Military state income tax Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Military state income tax Spend less time and worry on taxes and more time running your business. Military state income tax Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Military state income tax For e-file, visit the IRS website at www. Military state income tax irs. Military state income tax gov/efile for additional information. Military state income tax For EFTPS, visit www. Military state income tax eftps. Military state income tax 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. Military state income tax For electronic filing of Form W-2, visit www. Military state income tax socialsecurity. Military state income tax gov/employer. Military state income tax If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Military state income tax If a valid EIN is not provided, the return or payment will not be processed. Military state income tax This may result in penalties and delays in processing your return or payment. Military state income tax Electronic funds withdrawal (EFW). Military state income tax  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. Military state income tax However, do not use EFW to make federal tax deposits. Military state income tax For more information on paying your taxes using EFW, visit the IRS website at www. Military state income tax irs. Military state income tax gov/e-pay. Military state income tax A fee may be charged to file electronically. Military state income tax Credit or debit card payments. Military state income tax   Employers can pay the balance due shown on Form 943 by credit or debit card. Military state income tax Do not use a credit or debit card to make federal tax deposits. Military state income tax For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Military state income tax irs. Military state income tax gov/e-pay. Military state income tax When you hire a new employee. Military state income tax  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. Military state income tax 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. Military state income tax If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Military state income tax If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Military state income tax See section 1 for more information. Military state income tax Eligibility for employment. Military state income tax  You must verify that each new employee is legally eligible to work in the United States. Military state income tax This includes completing the U. Military state income tax S. Military state income tax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Military state income tax You can get the form from USCIS offices or by calling 1-800-870-3676. Military state income tax Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Military state income tax uscis. Military state income tax gov for more information. Military state income tax New hire reporting. Military state income tax   You are required to report any new employee to a designated state new-hire registry. Military state income tax 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. Military state income tax Many states accept a copy of Form W-4 with employer information added. Military state income tax Visit the Office of Child Support Enforcement's website at www. Military state income tax acf. Military state income tax hhs. Military state income tax gov/programs/cse/newhire for more information. Military state income tax Dishonored payments. Military state income tax  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Military state income tax The penalty is $25 or 2% of the payment, whichever is more. Military state income tax However, the penalty on dishonored payments of $24. Military state income tax 99 or less is an amount equal to the payment. Military state income tax For example, a dishonored payment of $18 is charged a penalty of $18. Military state income tax Forms in Spanish. Military state income tax  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Military state income tax For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Military state income tax 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. Military state income tax 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). Military state income tax Information returns. Military state income tax  You may be required to file information returns to report certain types of payments made during the year. Military state income tax 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. Military state income tax 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). Military state income tax Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Military state income tax 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. Military state income tax If you file 250 or more Forms W-2, you must file them electronically. Military state income tax SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Military state income tax Information reporting customer service site. Military state income tax  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. Military state income tax 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). Military state income tax The call site can also be reached by email at mccirp@irs. Military state income tax gov. Military state income tax Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Military state income tax Web-based application for an employer identification number (EIN). Military state income tax  You can apply for an employer identification number (EIN) online by visiting IRS. Military state income tax gov and clicking on the Apply for an EIN Online link under Tools. Military state income tax When a crew leader furnishes workers to you. Military state income tax  Record the crew leader's name, address, and EIN. Military state income tax See sections 2 and 10. Military state income tax Change of address. Military state income tax  Use Form 8822-B to notify the IRS of an address change. Military state income tax Do not mail form 8822-B with your employment tax return. Military state income tax Ordering forms and publications. Military state income tax  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Military state income tax irs. Military state income tax gov/businesses. Military state income tax Click on the Online Ordering for Information Returns and Employer Returns. Military state income tax You can also visit www. Military state income tax irs. Military state income tax gov/formspubs to download other forms and publications. Military state income tax 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. Military state income tax Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Military state income tax socialsecurity. Military state income tax gov/employer, to register for Business Services Online. Military state income tax 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. Military state income tax Form W-3 will be created for you based on your Forms W-2. Military state income tax Tax Questions. Military state income tax   If you have a tax question, check the information available on IRS. Military state income tax 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. Military state income tax m. Military state income tax –7:00 p. Military state income tax m. Military state income tax local time (Alaska and Hawaii follow Pacific time). Military state income tax We cannot answer tax questions sent to the address provided later for comments and suggestions. Military state income tax Recordkeeping. Military state income tax  Keep all records of employment taxes for at least 4 years. Military state income tax These should be available for IRS review. Military state income tax Your records should include the following information. Military state income tax Your employer identification number (EIN). Military state income tax Amounts and dates of all wage, annuity, and pension payments. Military state income tax Names, addresses, social security numbers, and occupations of employees and recipients. Military state income tax Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Military state income tax Dates of employment for each employee. Military state income tax 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. Military state income tax Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Military state income tax Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Military state income tax Copies of returns filed and confirmation numbers. Military state income tax Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Military state income tax 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. Military state income tax If the crew leader has no permanent mailing address, record his or her present address. Military state income tax Private delivery services. Military state income tax  You can use certain private delivery services designated by the IRS to send tax returns and payments. Military state income tax The list includes only the following. Military state income tax DHL Express (DHL): DHL Same Day Service. Military state income tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Military state income tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Military state income tax M. Military state income tax , UPS Worldwide Express Plus, and UPS Worldwide Express. Military state income tax For the IRS mailing address to use if you are using a private delivery service, go to IRS. Military state income tax gov and enter "private delivery service" in the search box. Military state income tax Your private delivery service can tell you how to get written proof of the mailing date. Military state income tax Private delivery services cannot deliver items to P. Military state income tax O. Military state income tax boxes. Military state income tax You must use the U. Military state income tax S. Military state income tax Postal Service to mail any item to an IRS P. Military state income tax O. Military state income tax box address. Military state income tax Photographs of missing children. Military state income tax  The IRS is a proud partner with the National Center for Missing and Exploited Children. Military state income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military state income tax 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. Military state income tax Calendar The following are important dates and responsibilities. Military state income tax See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Military state income tax Also see Publication 509, Tax Calendars. Military state income tax   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. Military state income tax 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. Military state income tax However, a statewide legal holiday does not delay the due date of federal tax deposits. Military state income tax See Deposits on Business Days Only in section 7. Military state income tax 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. Military state income tax S. Military state income tax Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Military state income tax See Private delivery services under Reminders. Military state income tax By January 31 . Military state income tax   File Form 943. Military state income tax See section 8 for more information on Form 943. Military state income tax If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Military state income tax Furnish each employee with a completed Form W-2. Military state income tax Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Military state income tax File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Military state income tax See section 10 for more information on FUTA. Military state income tax If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Military state income tax File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Military state income tax If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Military state income tax By February 15. Military state income tax  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. Military state income tax On February 16. Military state income tax  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Military state income tax 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. Military state income tax 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. Military state income tax See section 5 for more information. Military state income tax 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. Military state income tax By February 28. Military state income tax   File paper Forms 1099 and 1096. Military state income tax File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Military state income tax S. Military state income tax Information Returns, with the IRS. Military state income tax For electronically filed returns, see By March 31 below. Military state income tax File paper Forms W-2 and W-3. Military state income tax File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Military state income tax For electronically filed returns, see By March 31 next. Military state income tax By March 31. Military state income tax   File electronic Forms W-2 and 1099. Military state income tax File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Military state income tax 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. Military state income tax socialsecurity. Military state income tax gov/employer. Military state income tax 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. Military state income tax By April 30, July 31, October 31, and January 31. Military state income tax   Deposit FUTA taxes. Military state income tax Deposit FUTA tax if the undeposited amount is over $500. Military state income tax Before December 1. Military state income tax  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. Military state income tax Introduction This publication is for employers of agricultural workers (farmworkers). Military state income tax 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). Military state income tax Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Military state income tax If you have nonfarm employees, see Publication 15 (Circular E). Military state income tax If you have employees in the U. Military state income tax S. Military state income tax Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Military state income tax Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Military state income tax 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. Military state income tax Comments and suggestions. Military state income tax   We welcome your comments about this publication and your suggestions for future editions. Military state income tax   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Military state income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Military state income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military state income tax   You can also send us comments from www. Military state income tax irs. Military state income tax gov/formspubs. Military state income tax Click on More Information and then click on Comment on Tax Forms and Publications. Military state income tax   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. Military state income tax COBRA premium assistance credit. Military state income tax   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. Military state income tax 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. Military state income tax Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Military state income tax Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Military state income tax Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Military state income tax For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Military state income tax   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. Military state income tax 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. Military state income tax   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. Military state income tax The assistance for the coverage can last up to 15 months. Military state income tax   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. Military state income tax For more information, see Notice 2009-27, 2009-16 I. Military state income tax R. Military state income tax B. Military state income tax 838, available at www. Military state income tax irs. Military state income tax gov/irb/2009-16_irb/ar09. Military state income tax html. Military state income tax   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. Military state income tax   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Military state income tax The reimbursement is made through a credit against the employer's employment tax liabilities. Military state income tax For information on how to claim the credit, see the Instructions for Form 943. Military state income tax The credit is treated as a deposit made on the first day of the return period. Military state income tax In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Military state income tax 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. Military state income tax   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Military state income tax Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Military state income tax 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. Military state income tax In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Military state income tax 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. Military state income tax Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Military state income tax 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. Military state income tax   For more information, visit IRS. Military state income tax gov and enter “COBRA” in the search box. Military state income tax Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of June 19 Severe Storms in Kentucky

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bell, Knox, and Perry. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

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Page Last Reviewed or Updated: 20-Mar-2014

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