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Non Resident State Tax Return

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Non Resident State Tax Return

Non resident state tax return Publication 15-B - Main Content Table of Contents 1. Non resident state tax return Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. Non resident state tax return Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. Non resident state tax return Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. Non resident state tax return Rules for Withholding, Depositing, and ReportingTransfer of property. Non resident state tax return Amount of deposit. Non resident state tax return Limitation. Non resident state tax return Conformity rules. Non resident state tax return Election not to withhold income tax. Non resident state tax return How To Get Tax Help 1. Non resident state tax return Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. Non resident state tax return For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. Non resident state tax return Performance of services. Non resident state tax return   A person who performs services for you does not have to be your employee. Non resident state tax return A person may perform services for you as an independent contractor, partner, or director. Non resident state tax return Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. Non resident state tax return Provider of benefit. Non resident state tax return   You are the provider of a fringe benefit if it is provided for services performed for you. Non resident state tax return You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. Non resident state tax return For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. Non resident state tax return Recipient of benefit. Non resident state tax return   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. Non resident state tax return That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. Non resident state tax return For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. Non resident state tax return Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. Non resident state tax return Section 2 discusses the exclusions that apply to certain fringe benefits. Non resident state tax return Any benefit not excluded under the rules discussed in section 2 is taxable. Non resident state tax return Including taxable benefits in pay. Non resident state tax return   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. Non resident state tax return Any amount the law excludes from pay. Non resident state tax return Any amount the recipient paid for the benefit. Non resident state tax return The rules used to determine the value of a fringe benefit are discussed in section 3. Non resident state tax return   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. Non resident state tax return However, you can use special rules to withhold, deposit, and report the employment taxes. Non resident state tax return These rules are discussed in section 4. Non resident state tax return   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. Non resident state tax return However, you may have to report the benefit on one of the following information returns. Non resident state tax return If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Non resident state tax return For more information, see the instructions for the forms listed above. Non resident state tax return Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. Non resident state tax return If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. Non resident state tax return Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. Non resident state tax return However, a cafeteria plan can include a qualified 401(k) plan as a benefit. Non resident state tax return Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. Non resident state tax return Qualified benefits. Non resident state tax return   A cafeteria plan can include the following benefits discussed in section 2. Non resident state tax return Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). Non resident state tax return Adoption assistance. Non resident state tax return Dependent care assistance. Non resident state tax return Group-term life insurance coverage (including costs that cannot be excluded from wages). Non resident state tax return Health savings accounts (HSAs). Non resident state tax return Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. Non resident state tax return Benefits not allowed. Non resident state tax return   A cafeteria plan cannot include the following benefits discussed in section 2. Non resident state tax return Archer MSAs. Non resident state tax return See Accident and Health Benefits in section 2. Non resident state tax return Athletic facilities. Non resident state tax return De minimis (minimal) benefits. Non resident state tax return Educational assistance. Non resident state tax return Employee discounts. Non resident state tax return Employer-provided cell phones. Non resident state tax return Lodging on your business premises. Non resident state tax return Meals. Non resident state tax return Moving expense reimbursements. Non resident state tax return No-additional-cost services. Non resident state tax return Transportation (commuting) benefits. Non resident state tax return Tuition reduction. Non resident state tax return Working condition benefits. Non resident state tax return It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). Non resident state tax return $2,500 limit on a health flexible spending arrangement (FSA). Non resident state tax return   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Non resident state tax return For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Non resident state tax return   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). Non resident state tax return While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. Non resident state tax return A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. Non resident state tax return   For more information, see Notice 2012-40, 2012-26 I. Non resident state tax return R. Non resident state tax return B. Non resident state tax return 1046, available at www. Non resident state tax return irs. Non resident state tax return gov/irb/2012-26_IRB/ar09. Non resident state tax return html. Non resident state tax return Employee. Non resident state tax return   For these plans, treat the following individuals as employees. Non resident state tax return A current common-law employee. Non resident state tax return See section 2 in Publication 15 (Circular E) for more information. Non resident state tax return A full-time life insurance agent who is a current statutory employee. Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return Exception for S corporation shareholders. Non resident state tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Non resident state tax return A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Non resident state tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Non resident state tax return Plans that favor highly compensated employees. Non resident state tax return   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. Non resident state tax return A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. Non resident state tax return   A highly compensated employee for this purpose is any of the following employees. Non resident state tax return An officer. Non resident state tax return A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. Non resident state tax return An employee who is highly compensated based on the facts and circumstances. Non resident state tax return A spouse or dependent of a person described in (1), (2), or (3). Non resident state tax return Plans that favor key employees. Non resident state tax return   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. Non resident state tax return A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. Non resident state tax return However, a plan you maintain under a collective bargaining agreement does not favor key employees. Non resident state tax return   A key employee during 2014 is generally an employee who is either of the following. Non resident state tax return An officer having annual pay of more than $170,000. Non resident state tax return An employee who for 2014 is either of the following. Non resident state tax return A 5% owner of your business. Non resident state tax return A 1% owner of your business whose annual pay was more than $150,000. Non resident state tax return Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. Non resident state tax return Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. Non resident state tax return Eligible employer. Non resident state tax return   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. Non resident state tax return If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. Non resident state tax return If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. Non resident state tax return Eligibility and participation requirements. Non resident state tax return   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. Non resident state tax return You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. Non resident state tax return S. Non resident state tax return source. Non resident state tax return Contribution requirements. Non resident state tax return   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. Non resident state tax return If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. Non resident state tax return More information. Non resident state tax return   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. Non resident state tax return 2. Non resident state tax return Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. Non resident state tax return These rules exclude all or part of the value of certain benefits from the recipient's pay. Non resident state tax return The excluded benefits are not subject to federal income tax withholding. Non resident state tax return Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. Non resident state tax return This section discusses the exclusion rules for the following fringe benefits. Non resident state tax return Accident and health benefits. Non resident state tax return Achievement awards. Non resident state tax return Adoption assistance. Non resident state tax return Athletic facilities. Non resident state tax return De minimis (minimal) benefits. Non resident state tax return Dependent care assistance. Non resident state tax return Educational assistance. Non resident state tax return Employee discounts. Non resident state tax return Employee stock options. Non resident state tax return Employer-provided cell phones. Non resident state tax return Group-term life insurance coverage. Non resident state tax return Health savings accounts (HSAs). Non resident state tax return Lodging on your business premises. Non resident state tax return Meals. Non resident state tax return Moving expense reimbursements. Non resident state tax return No-additional-cost services. Non resident state tax return Retirement planning services. Non resident state tax return Transportation (commuting) benefits. Non resident state tax return Tuition reduction. Non resident state tax return Working condition benefits. Non resident state tax return See Table 2-1, later, for an overview of the employment tax treatment of these benefits. Non resident state tax return Table 2-1. Non resident state tax return Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. Non resident state tax return ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. Non resident state tax return Exempt, except for certain payments to S corporation employees who are 2% shareholders. Non resident state tax return Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). Non resident state tax return Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. Non resident state tax return De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). Non resident state tax return Educational assistance Exempt up to $5,250 of benefits each year. Non resident state tax return (See Educational Assistance , later in this section. Non resident state tax return ) Employee discounts Exempt3 up to certain limits. Non resident state tax return (See Employee Discounts , later in this section. Non resident state tax return ) Employee stock options See Employee Stock Options , later in this section. Non resident state tax return Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. Non resident state tax return Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. Non resident state tax return (Special rules apply to former employees. Non resident state tax return ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. Non resident state tax return (See Health Savings Accounts , later in this section. Non resident state tax return ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. Non resident state tax return Meals Exempt if furnished on your business premises for your convenience. Non resident state tax return Exempt if de minimis. Non resident state tax return Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. Non resident state tax return No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). Non resident state tax return (See Transportation (Commuting) Benefits , later in this section. Non resident state tax return ) Exempt if de minimis. Non resident state tax return Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). Non resident state tax return Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. Non resident state tax return 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. Non resident state tax return 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. Non resident state tax return 4 Exemption does not apply to certain key employees under a plan that favors those employees. Non resident state tax return 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. Non resident state tax return 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. Non resident state tax return 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. Non resident state tax return Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Non resident state tax return Also, show it in box 12 with code “C. Non resident state tax return ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. Non resident state tax return Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. Non resident state tax return Contributions to the cost of accident or health insurance including qualified long-term care insurance. Non resident state tax return Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. Non resident state tax return Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). Non resident state tax return This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. Non resident state tax return Payments or reimbursements of medical expenses. Non resident state tax return Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). Non resident state tax return The payments must be figured without regard to any period of absence from work. Non resident state tax return Accident or health plan. Non resident state tax return   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. Non resident state tax return The plan may be insured or noninsured and does not need to be in writing. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current common-law employee. Non resident state tax return A full-time life insurance agent who is a current statutory employee. Non resident state tax return A retired employee. Non resident state tax return A former employee you maintain coverage for based on the employment relationship. Non resident state tax return A widow or widower of an individual who died while an employee. Non resident state tax return A widow or widower of a retired employee. Non resident state tax return For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return Special rule for certain government plans. Non resident state tax return   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. Non resident state tax return See section 105(j) for details. Non resident state tax return Exception for S corporation shareholders. Non resident state tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Non resident state tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Non resident state tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Non resident state tax return Exclusion from wages. Non resident state tax return   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. Non resident state tax return Exception for certain long-term care benefits. Non resident state tax return   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. Non resident state tax return This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. Non resident state tax return However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. Non resident state tax return S corporation shareholders. Non resident state tax return   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. Non resident state tax return However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. Non resident state tax return Exception for highly compensated employees. Non resident state tax return   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. Non resident state tax return However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. Non resident state tax return   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. Non resident state tax return   A highly compensated employee for this exception is any of the following individuals. Non resident state tax return One of the five highest paid officers. Non resident state tax return An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. Non resident state tax return An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). Non resident state tax return   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. Non resident state tax return COBRA premiums. Non resident state tax return   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). Non resident state tax return The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. Non resident state tax return Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. Non resident state tax return The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. Non resident state tax return The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current employee. Non resident state tax return A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return Exception for S corporation shareholders. Non resident state tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Non resident state tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Non resident state tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Non resident state tax return Exclusion from wages. Non resident state tax return   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. Non resident state tax return The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). Non resident state tax return See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. Non resident state tax return    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. Non resident state tax return   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. Non resident state tax return The part of the cost that is more than your allowable deduction (up to the value of the awards). Non resident state tax return The amount by which the value of the awards exceeds your allowable deduction. Non resident state tax return Exclude the remaining value of the awards from the employee's wages. Non resident state tax return Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. Non resident state tax return It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. Non resident state tax return To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. Non resident state tax return It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). Non resident state tax return A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. Non resident state tax return You give reasonable notice of the plan to eligible employees. Non resident state tax return Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. Non resident state tax return For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Non resident state tax return The employee was a 5% owner at any time during the year or the preceding year. Non resident state tax return The employee received more than $115,000 in pay for the preceding year. Non resident state tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Non resident state tax return You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. Non resident state tax return However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. Non resident state tax return For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. Non resident state tax return You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. Non resident state tax return Use code “T” to identify this amount. Non resident state tax return Exception for S corporation shareholders. Non resident state tax return   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. Non resident state tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Non resident state tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. Non resident state tax return Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. Non resident state tax return For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. Non resident state tax return On-premises facility. Non resident state tax return   The athletic facility must be located on premises you own or lease. Non resident state tax return It does not have to be located on your business premises. Non resident state tax return However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current employee. Non resident state tax return A former employee who retired or left on disability. Non resident state tax return A widow or widower of an individual who died while an employee. Non resident state tax return A widow or widower of a former employee who retired or left on disability. Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return A partner who performs services for a partnership. Non resident state tax return De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. Non resident state tax return A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. Non resident state tax return Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. Non resident state tax return Examples of de minimis benefits include the following. Non resident state tax return Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. Non resident state tax return See Employer-Provided Cell Phones , later in this section, for details. Non resident state tax return Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. Non resident state tax return Holiday gifts, other than cash, with a low fair market value. Non resident state tax return Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. Non resident state tax return Meals. Non resident state tax return See Meals , later in this section, for details. Non resident state tax return Occasional parties or picnics for employees and their guests. Non resident state tax return Occasional tickets for theater or sporting events. Non resident state tax return Transportation fare. Non resident state tax return See Transportation (Commuting) Benefits , later in this section, for details. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat any recipient of a de minimis benefit as an employee. Non resident state tax return Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. Non resident state tax return The services must be for a qualifying person's care and must be provided to allow the employee to work. Non resident state tax return These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. Non resident state tax return For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current employee. Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return Yourself (if you are a sole proprietor). Non resident state tax return A partner who performs services for a partnership. Non resident state tax return Exclusion from wages. Non resident state tax return   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. Non resident state tax return   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. Non resident state tax return This limit is reduced to $2,500 for married employees filing separate returns. Non resident state tax return   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. Non resident state tax return Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. Non resident state tax return For more information on the earned income limit, see Publication 503. Non resident state tax return Exception for highly compensated employees. Non resident state tax return   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. Non resident state tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Non resident state tax return The employee was a 5% owner at any time during the year or the preceding year. Non resident state tax return The employee received more than $115,000 in pay for the preceding year. Non resident state tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Non resident state tax return Form W-2. Non resident state tax return   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. Non resident state tax return Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. Non resident state tax return Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. Non resident state tax return Example. Non resident state tax return   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. Non resident state tax return In addition, it provides occasional on-site dependent care to its employees at no cost. Non resident state tax return Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. Non resident state tax return In addition, Emily used the on-site dependent care several times. Non resident state tax return The fair market value of the on-site care was $700. Non resident state tax return Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). Non resident state tax return Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. Non resident state tax return Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. Non resident state tax return The exclusion also applies to graduate level courses. Non resident state tax return Educational assistance means amounts you pay or incur for your employees' education expenses. Non resident state tax return These expenses generally include the cost of books, equipment, fees, supplies, and tuition. Non resident state tax return However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. Non resident state tax return Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. Non resident state tax return Nor do they include the cost of lodging, meals, or transportation. Non resident state tax return Educational assistance program. Non resident state tax return   An educational assistance program is a separate written plan that provides educational assistance only to your employees. Non resident state tax return The program qualifies only if all of the following tests are met. Non resident state tax return The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. Non resident state tax return To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. Non resident state tax return The program does not provide more than 5% of its benefits during the year for shareholders or owners. Non resident state tax return A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. Non resident state tax return The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. Non resident state tax return You give reasonable notice of the program to eligible employees. Non resident state tax return Your program can cover former employees if their employment is the reason for the coverage. Non resident state tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Non resident state tax return The employee was a 5% owner at any time during the year or the preceding year. Non resident state tax return The employee received more than $115,000 in pay for the preceding year. Non resident state tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current employee. Non resident state tax return A former employee who retired, left on disability, or was laid off. Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return Yourself (if you are a sole proprietor). Non resident state tax return A partner who performs services for a partnership. Non resident state tax return Exclusion from wages. Non resident state tax return   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. Non resident state tax return Assistance over $5,250. Non resident state tax return   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. Non resident state tax return Working condition benefits may be excluded from wages. Non resident state tax return Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. Non resident state tax return See Working Condition Benefits , later, in this section. Non resident state tax return Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. Non resident state tax return However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current employee. Non resident state tax return A former employee who retired or left on disability. Non resident state tax return A widow or widower of an individual who died while an employee. Non resident state tax return A widow or widower of an employee who retired or left on disability. Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Non resident state tax return A partner who performs services for a partnership. Non resident state tax return Exclusion from wages. Non resident state tax return   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. Non resident state tax return For a discount on services, 20% of the price you charge nonemployee customers for the service. Non resident state tax return For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. Non resident state tax return   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. Non resident state tax return To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. Non resident state tax return Exception for highly compensated employees. Non resident state tax return   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. Non resident state tax return All of your employees. Non resident state tax return A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. Non resident state tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Non resident state tax return The employee was a 5% owner at any time during the year or the preceding year. Non resident state tax return The employee received more than $115,000 in pay for the preceding year. Non resident state tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Non resident state tax return Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. Non resident state tax return Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. Non resident state tax return The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. Non resident state tax return Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. Non resident state tax return The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. Non resident state tax return However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. Non resident state tax return An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. Non resident state tax return ” See Regulations section 1. Non resident state tax return 83-7. Non resident state tax return An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. Non resident state tax return The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. Non resident state tax return See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. Non resident state tax return You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. Non resident state tax return irs. Non resident state tax return gov/pub/irs-irbs/irb02-19. Non resident state tax return pdf. Non resident state tax return See Revenue Ruling 2004-60, 2004-24 I. Non resident state tax return R. Non resident state tax return B. Non resident state tax return 1051, available at www. Non resident state tax return irs. Non resident state tax return gov/irb/2004-24_IRB/ar13. Non resident state tax return html. Non resident state tax return For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. Non resident state tax return Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. Non resident state tax return Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. Non resident state tax return For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. Non resident state tax return Noncompensatory business purposes. Non resident state tax return   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. Non resident state tax return Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. Non resident state tax return Cell phones provided to promote goodwill, boost morale, or attract prospective employees. Non resident state tax return   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. Non resident state tax return Additional information. Non resident state tax return   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. Non resident state tax return R. Non resident state tax return B. Non resident state tax return 407, available at  www. Non resident state tax return irs. Non resident state tax return gov/irb/2011-38_IRB/ar07. Non resident state tax return html. Non resident state tax return Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. Non resident state tax return It provides a general death benefit that is not included in income. Non resident state tax return You provide it to a group of employees. Non resident state tax return See The 10-employee rule , later. Non resident state tax return It provides an amount of insurance to each employee based on a formula that prevents individual selection. Non resident state tax return This formula must use factors such as the employee's age, years of service, pay, or position. Non resident state tax return You provide it under a policy you directly or indirectly carry. Non resident state tax return Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. Non resident state tax return Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. Non resident state tax return Group-term life insurance does not include the following insurance. Non resident state tax return Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. Non resident state tax return Life insurance on the life of your employee's spouse or dependent. Non resident state tax return However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. Non resident state tax return See De Minimis (Minimal) Benefits , earlier in this section. Non resident state tax return Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. Non resident state tax return See Regulations section 1. Non resident state tax return 79-1 for details. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat the following individuals as employees. Non resident state tax return A current common-law employee. Non resident state tax return A full-time life insurance agent who is a current statutory employee. Non resident state tax return An individual who was formerly your employee under (1) or (2). Non resident state tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. Non resident state tax return Exception for S corporation shareholders. Non resident state tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Non resident state tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Non resident state tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Non resident state tax return The 10-employee rule. Non resident state tax return   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. Non resident state tax return   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. Non resident state tax return For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. Non resident state tax return However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. Non resident state tax return A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. Non resident state tax return Exceptions. Non resident state tax return   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. Non resident state tax return   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. Non resident state tax return If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. Non resident state tax return You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. Non resident state tax return You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. Non resident state tax return See Regulations section 1. Non resident state tax return 79-1 for details. Non resident state tax return   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. Non resident state tax return You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. Non resident state tax return The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. Non resident state tax return Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. Non resident state tax return   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. Non resident state tax return They were 65 or older. Non resident state tax return They customarily work 20 hours or less a week or 5 months or less in a calendar year. Non resident state tax return They have not been employed for the waiting period given in the policy. Non resident state tax return This waiting period cannot be more than 6 months. Non resident state tax return Exclusion from wages. Non resident state tax return   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. Non resident state tax return You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. Non resident state tax return In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. Non resident state tax return Coverage over the limit. Non resident state tax return   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. Non resident state tax return Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Non resident state tax return Also, show it in box 12 with code “C. Non resident state tax return ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. Non resident state tax return   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. Non resident state tax return For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. Non resident state tax return You must prorate the cost from the table if less than a full month of coverage is involved. Non resident state tax return Table 2-2. Non resident state tax return Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . Non resident state tax return 05 25 through 29 . Non resident state tax return 06 30 through 34 . Non resident state tax return 08 35 through 39 . Non resident state tax return 09 40 through 44 . Non resident state tax return 10 45 through 49 . Non resident state tax return 15 50 through 54 . Non resident state tax return 23 55 through 59 . Non resident state tax return 43 60 through 64 . Non resident state tax return 66 65 through 69 1. Non resident state tax return 27 70 and older 2. Non resident state tax return 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. Non resident state tax return Example. Non resident state tax return Tom's employer provides him with group-term life insurance coverage of $200,000. Non resident state tax return Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. Non resident state tax return Tom's employer must include $170 in his wages. Non resident state tax return The $200,000 of insurance coverage is reduced by $50,000. Non resident state tax return The yearly cost of $150,000 of coverage is $270 ($. Non resident state tax return 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. Non resident state tax return The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. Non resident state tax return The employer also enters $170 in box 12 with code “C. Non resident state tax return ” Coverage for dependents. Non resident state tax return   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. Non resident state tax return If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. Non resident state tax return The cost of the insurance is determined by using Table 2-2. Non resident state tax return Former employees. Non resident state tax return   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. Non resident state tax return You are not required to collect those taxes. Non resident state tax return Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. Non resident state tax return Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. Non resident state tax return ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. Non resident state tax return Exception for key employees. Non resident state tax return   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. Non resident state tax return This exception generally does not apply to church plans. Non resident state tax return When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. Non resident state tax return Include the cost in boxes 1, 3, and 5 of Form W-2. Non resident state tax return However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. Non resident state tax return   For this purpose, the cost of the insurance is the greater of the following amounts. Non resident state tax return The premiums you pay for the employee's insurance. Non resident state tax return See Regulations section 1. Non resident state tax return 79-4T(Q&A 6) for more information. Non resident state tax return The cost you figure using Table 2-2. Non resident state tax return   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. Non resident state tax return See section 416(i) of the Internal Revenue Code for more information. Non resident state tax return An officer having annual pay of more than $170,000. Non resident state tax return An individual who for 2014 was either of the following. Non resident state tax return A 5% owner of your business. Non resident state tax return A 1% owner of your business whose annual pay was more than $150,000. Non resident state tax return   A former employee who was a key employee upon retirement or separation from service is also a key employee. Non resident state tax return   Your plan does not favor key employees as to participation if at least one of the following is true. Non resident state tax return It benefits at least 70% of your employees. Non resident state tax return At least 85% of the participating employees are not key employees. Non resident state tax return It benefits employees who qualify under a set of rules you set up that do not favor key employees. Non resident state tax return   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. Non resident state tax return   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. Non resident state tax return S. Non resident state tax return source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. Non resident state tax return   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. Non resident state tax return Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. Non resident state tax return S corporation shareholders. Non resident state tax return   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. Non resident state tax return When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. Non resident state tax return Include the cost in boxes 1, 3, and 5 of Form W-2. Non resident state tax return However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. Non resident state tax return Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. Non resident state tax return Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. Non resident state tax return Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. Non resident state tax return The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. Non resident state tax return For more information about HSAs, visit the Department of Treasury's website at www. Non resident state tax return treasury. Non resident state tax return gov and enter “HSA” in the search box. Non resident state tax return Eligibility. Non resident state tax return   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. Non resident state tax return For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. Non resident state tax return   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. Non resident state tax return Exceptions. Non resident state tax return   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. Non resident state tax return Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. Non resident state tax return However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. Non resident state tax return For more information, see Other employee health plans in Publication 969. Non resident state tax return Employer contributions. Non resident state tax return   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. Non resident state tax return For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. Non resident state tax return   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. Non resident state tax return For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. Non resident state tax return No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. Non resident state tax return Nondiscrimination rules. Non resident state tax return    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. Non resident state tax return Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. Non resident state tax return   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. Non resident state tax return 4980G-4. Non resident state tax return Exception. Non resident state tax return   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. Non resident state tax return A highly compensated employee for 2014 is an employee who meets either of the following tests. Non resident state tax return The employee was a 5% owner at any time during the year or the preceding year. Non resident state tax return The employee received more than $115,000 in pay for the preceding year. Non resident state tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Non resident state tax return Partnerships and S corporations. Non resident state tax return   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. Non resident state tax return Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. Non resident state tax return Cafeteria plans. Non resident state tax return   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. Non resident state tax return However, cafeteria plan nondiscrimination rules still apply. Non resident state tax return For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. Non resident state tax return Contributions that favor lower-paid employees are not prohibited. Non resident state tax return Reporting requirements. Non resident state tax return   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. Non resident state tax return ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. Non resident state tax return Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. Non resident state tax return It is furnished on your business premises. Non resident state tax return It is furnished for your convenience. Non resident state tax return The employee must accept it as a condition of employment. Non resident state tax return Different tests may apply to lodging furnished by educational institutions. Non resident state tax return See section 119(d) of the Internal Revenue Code for details. Non resident state tax return The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. Non resident state tax return On your business premises. Non resident state tax return   For this exclusion, your business premises is generally your employee's place of work. Non resident state tax return For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. Non resident state tax return For your convenience. Non resident state tax return   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. Non resident state tax return You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. Non resident state tax return This is true even if a law or an employment contract provides that the lodging is furnished as pay. Non resident state tax return However, a written statement that the lodging is furnished for your convenience is not sufficient. Non resident state tax return Condition of employment. Non resident state tax return   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. Non resident state tax return Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. Non resident state tax return   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. Non resident state tax return Example. Non resident state tax return A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. Non resident state tax return If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. Non resident state tax return S corporation shareholders. Non resident state tax return   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. Non resident state tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Non resident state tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Non resident state tax return Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. Non resident state tax return De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. Non resident state tax return The exclusion applies, for example, to the following items. Non resident state tax return Coffee, doughnuts, or soft drinks. Non resident state tax return Occasional meals or meal money provided to enable an employee to work overtime. Non resident state tax return However, the exclusion does not apply to meal money figured on the basis of hours worked. Non resident state tax return Occasional parties or picnics for employees and their guests. Non resident state tax return This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. Non resident state tax return For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. Non resident state tax return If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. Non resident state tax return The 50% limit on deductions for the cost of meals does not apply. Non resident state tax return The deduction limit on meals is discussed in chapter 2 of Publication 535. Non resident state tax return Employee. Non resident state tax return   For this exclusion, treat any recipient of a de minimis meal as
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Understanding your 2800C Letter

We sent you this letter because we believe your employee may have filed an incorrect Form W-4, Employee's Withholding Allowance Certificate.  

What you need to do

Begin withholding income tax from this employee's wages based on the following withholding rates, effective 60 days from the date of this letter:  

  • Withholding rate (marital status): single
  • Withholding allowances:  0000   

You may want to…

  • Search keyword "withholding compliance" for more information on income tax withholding
  • Download the following materials:
    • Publication 15 (Circular E), Employer's Tax Guide  
    • Publication 51 (Circular A), Agricultural Employer's Tax Guide

Answers to Common Questions

If the IRS determines that an employee doesn’t have enough federal income tax withheld, what will you ask an employer to do?
If we determine that an employee doesn’t have enough withholding, we’ll send you a lock-in letter that specifies the maximum number of withholding allowances permitted for the employee. You must withhold tax as indicated in the lock-in letter by the date specified unless we notify you otherwise. This date is 60 days after the date of the lock-in letter. Once a lock-in rate is effective, an employer can’t decrease withholding unless the IRS approves it.
 

You’ll also receive a copy of the letter to give to the employee. If the employee no longer works for you, you don’t need to do anything. However, if the employee returns to work within 12 months, you should begin withholding income tax from the employee’s wages based on the withholding rate in the letter.

The letter will explain how the employee can provide additional information to help us determine the appropriate number of withholding exemptions. We’ll give the employee some time before the lock-in rate is effective to submit a new Form W-4 and a statement that supports the claims made on it. The employee must send the Form W-4 and the statement to the IRS address as shown on this webpage.

If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?
We‘re more effectively using information in our records and reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld.

After I lock in withholding on an employee, what do I do if I receive a revised Form W-4 from the employee?
You must disregard any Form W-4 that decreases the amount of withholding. The employee must submit for IRS approval any new Form W-4 and a statement that supports his or her request to decrease federal income tax withholding. The employee should send the Form W-4 and statement to the address on the lock-in letter. We’ll notify you if we approve the employee’s request. However, if the employee submits a Form W-4 that claims fewer withholding allowances than the maximum number specified in the lock-in letter, you must increase withholding based on that Form W-4.

As an employer who has received a modification letter (Letter 2808C) from the Withholding Compliance Program, do I wait for another 60 days to change the marital status or number of allowances as indicated in the modification letter?
The changes to the marital status or number of allowances become effective immediately upon receipt of the Letter 2808C.

Our employees can submit or change their Forms W-4 on line. How can I prevent them from changing their Forms W-4 after the IRS has locked them in?
You’ll need to block employees who have been locked-in from using an on-line Form W-4 system to decrease their withholding.

How to get help

  • Call toll free 1-855-839-2235 weekdays between 8:00 a.m. and 8:00 p.m.
  • Send a fax to 1-855-202-8300
  • Write to:

    Internal Revenue Service
    Compliance Services
    Withholding Compliance Unit
    P.O. Box 9047, Stop 837
    Andover, MA 01810-0947
Page Last Reviewed or Updated: 10-Jan-2014

The Non Resident State Tax Return

Non resident state tax return Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Non resident state tax return Tax questions. Non resident state tax return Background Information for Using the Tax CalendarsElectronic deposit requirement. Non resident state tax return Legal holidays. Non resident state tax return Statewide legal holidays. Non resident state tax return Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Non resident state tax return irs. Non resident state tax return gov/pub509. Non resident state tax return What's New Publication 1518 discontinued after 2013. Non resident state tax return  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Non resident state tax return An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Non resident state tax return irs. Non resident state tax return gov/taxcalendar. Non resident state tax return Reminders Photographs of missing children. Non resident state tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Non resident state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Non resident state tax return 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. Non resident state tax return Introduction A tax calendar is a 12-month calendar divided into quarters. Non resident state tax return The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Non resident state tax return What does this publication contain?   This publication contains the following. Non resident state tax return A section on how to use the tax calendars. Non resident state tax return Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Non resident state tax return A table showing the semiweekly deposit due dates for payroll taxes for 2014. Non resident state tax return   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Non resident state tax return irs. Non resident state tax return gov/taxcalendar. Non resident state tax return Who should use this publication?   Primarily, employers need to use this publication. Non resident state tax return However, the General Tax Calendar has important due dates for all businesses and individuals. Non resident state tax return Anyone who must pay excise taxes may need the Excise Tax Calendar . Non resident state tax return What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Non resident state tax return You do not have to figure the due dates yourself. Non resident state tax return You can file or pay timely and avoid penalties. Non resident state tax return You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Non resident state tax return You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Non resident state tax return Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Non resident state tax return If you are an employer, also use the Employer's Tax Calendar . Non resident state tax return If you must pay excise taxes, use the Excise Tax Calendar . Non resident state tax return Depending on your situation, you may need to use more than one calendar. Non resident state tax return Table 1. Non resident state tax return Useful Publications IF you are. Non resident state tax return . Non resident state tax return . Non resident state tax return THEN you may need. Non resident state tax return . Non resident state tax return . Non resident state tax return An employer • Publication 15 (Circular E), Employer's Tax Guide. Non resident state tax return  • Publication 15-A, Employer's Supplemental Tax Guide. Non resident state tax return  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Non resident state tax return  • Publication 926, Household Employer's Tax Guide. Non resident state tax return A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Non resident state tax return  • Publication 225, Farmer's Tax Guide. Non resident state tax return An individual • Publication 505, Tax Withholding and Estimated Tax. Non resident state tax return Required to pay excise taxes • Publication 510, Excise Taxes. Non resident state tax return What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Non resident state tax return You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Non resident state tax return The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Non resident state tax return In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Non resident state tax return What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Non resident state tax return Each calendar lists the forms you may need. Non resident state tax return   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Non resident state tax return Comments and suggestions. Non resident state tax return   We welcome your comments about this publication and your suggestions for future editions. Non resident state tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Non resident state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Non resident state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Non resident state tax return   You can send us comments from www. Non resident state tax return irs. Non resident state tax return gov/formspubs. Non resident state tax return Click on More Information and then click on Comment on Tax Forms and Publications. Non resident state tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Non resident state tax return Ordering forms and publications. Non resident state tax return   Visit www. Non resident state tax return irs. Non resident state tax return 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. Non resident state tax return Internal Revenue Service 1201 N. Non resident state tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Non resident state tax return   If you have a tax question, check the information available on IRS. Non resident state tax return gov or call 1-800-829-1040. Non resident state tax return We cannot answer tax questions sent to either of the above addresses. Non resident state tax return Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Non resident state tax return IRS e-services make taxes easier. Non resident state tax return   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Non resident state tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Non resident state tax return    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Non resident state tax return Visit www. Non resident state tax return irs. Non resident state tax return gov/efile for more information. Non resident state tax return You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Non resident state tax return For detailed information about using this free service, see Electronic deposit requirement below. Non resident state tax return   Use these electronic options to make filing and paying taxes easier. Non resident state tax return For more information on electronic payments, visit the IRS website at www. Non resident state tax return irs. Non resident state tax return gov/e-pay. Non resident state tax return Tax deposits. Non resident state tax return   Some taxes can be paid with the return on which they are reported. Non resident state tax return However, in many cases, you have to deposit the tax before the due date for filing the return. Non resident state tax return Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Non resident state tax return See Publication 15 (Circular E) for the employment tax deposit rules. Non resident state tax return For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Non resident state tax return    Electronic deposit requirement. Non resident state tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Non resident state tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Non resident state tax return EFTPS is a free service provided by the Department of Treasury. Non resident state tax return 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. Non resident state tax return   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Non resident state tax return You can also visit the EFTPS website at www. Non resident state tax return eftps. Non resident state tax return gov. Non resident state tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Non resident state tax return    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Non resident state tax return For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Non resident state tax return m. Non resident state tax return Eastern time the day before the date the deposit is due. Non resident state tax return Saturday, Sunday, or legal holiday. Non resident state tax return   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Non resident state tax return The term legal holiday means any legal holiday in the District of Columbia. Non resident state tax return The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Non resident state tax return But you must make any adjustments for statewide legal holidays, as discussed next. Non resident state tax return An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Non resident state tax return Legal holidays. Non resident state tax return   Legal holidays for 2014 are listed below. Non resident state tax return January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Non resident state tax return / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Non resident state tax return   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Non resident state tax return A statewide legal holiday does not delay a due date for making a federal tax deposit. Non resident state tax return Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Non resident state tax return   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Non resident state tax return   For 2014, the due date for giving the recipient these forms is January 31. Non resident state tax return   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Non resident state tax return For information about filing Form W-2 electronically with the SSA, visit www. Non resident state tax return ssa. Non resident state tax return gov/employer or call 1-800-772-6270. Non resident state tax return Penalties. Non resident state tax return   Whenever possible, you should take action before the listed due date. Non resident state tax return If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Non resident state tax return   Be sure to follow all the tax laws that apply to you. Non resident state tax return In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Non resident state tax return Use of private delivery services. Non resident state tax return   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Non resident state tax return These private delivery services include only the following. Non resident state tax return DHL Express (DHL): DHL Same Day Service. Non resident state tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Non resident state tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Non resident state tax return M. Non resident state tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Non resident state tax return   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Non resident state tax return gov and enter “private delivery service” in the search box. Non resident state tax return   The private delivery service can tell you how to get written proof of the mailing date. Non resident state tax return    The U. Non resident state tax return S. Non resident state tax return Postal Service advises that private delivery services cannot deliver items to P. Non resident state tax return O. Non resident state tax return boxes. Non resident state tax return You must use the U. Non resident state tax return S. Non resident state tax return Postal Service to mail any item to an IRS P. Non resident state tax return O. Non resident state tax return box address. Non resident state tax return Prev  Up  Next   Home   More Online Publications