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Return SoftwareReturn software Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Return software irs. Return software gov/pub80. Return software What's New Social security and Medicare tax for 2014. Return software The social security tax rate is 6. Return software 2% each for the employee and employer, unchanged from 2013. Return software The social security wage base limit is $117,000. Return software The Medicare tax rate is 1. Return software 45% each for the employee and employer, unchanged from 2013. Return software There is no wage base limit for Medicare tax. Return software Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Return software Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Return software Change of responsible party. Return software . Return software Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Return software Form 8822-B must be filed within 60 days of the change. Return software If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Return software For a definition of “responsible party”, see the Form 8822-B instructions. Return software Same-sex marriage. Return software For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Return software For more information, see Revenue Ruling 2013-17, 2013-38 I. Return software R. Return software B. Return software 201, available at www. Return software irs. Return software gov/irb/2013-38_IRB/ar07. Return software html. Return software Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Return software Notice 2013-61, 2013-44 I. Return software R. Return software B. Return software 432, is available at www. Return software irs. Return software gov/irb/2013-44_IRB/ar10. Return software html. Return software Reminders Additional Medicare Tax withholding. Return software In addition to withholding Medicare tax at 1. Return software 45%, you must withhold a 0. Return software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Return software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Return software Additional Medicare Tax is only imposed on the employee. Return software There is no employer share of Additional Medicare Tax. Return software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Return software For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Return software For more information on Additional Medicare Tax, visit IRS. Return software gov and enter “Additional Medicare Tax” in the search box. Return software Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Return software The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Return software Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Return software For more information, visit IRS. Return software gov and enter “work opportunity tax credit” in the search box. Return software Outsourcing payroll duties. Return software Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Return software The employer remains responsible if the third party fails to perform any required action. Return software If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Return software gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Return software Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Return software The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Return software For more information, see Announcement 2012-43, 2012-51 I. Return software R. Return software B. Return software 723, available at www. Return software irs. Return software gov/irb/2012-51_IRB/ar15. Return software html. Return software CNMI government employees now subject to social security and Medicare taxes. Return software Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Return software COBRA premium assistance credit. Return software The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Return software See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Return software You can get Publication 15 (Circular E) at IRS. Return software gov. Return software You must receive written notice from the IRS to file Form 944. Return software If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Return software You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Return software For more information on requesting to file Form 944 visit IRS. Return software gov and enter “file employment taxes annually” in the search box. Return software Federal employers in the CNMI. Return software The U. Return software S. Return software Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Return software Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Return software Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Return software For questions, contact the CNMI Division of Revenue and Taxation. Return software Change of address. Return software Use Form 8822-B to notify the IRS of an address change. Return software Do not mail Form 8822-B with your employment tax return. Return software Federal tax deposits must be made by electronic funds transfer. Return software You must use electronic funds transfer to make all federal tax deposits. Return software Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Return software 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. Return software Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Return software EFTPS is a free service provided by the Department of Treasury. Return software Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Return software For more information on making federal tax deposits, see How To Deposit in section 8. Return software For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Return software eftps. Return software gov or call 1-800-555-4477 (U. Return software S. Return software Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Return software Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Return software Electronic filing and payment. Return software Using electronic options can make filing a return and paying your federal tax easier. Return software Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Return software You can use IRS e-file to file certain returns. Return software If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Return software Do not use EFW to pay taxes that are required to be deposited. Return software Visit the IRS website at www. Return software irs. Return software gov/efile for more information on filing electronically. Return software For more information on paying your taxes using EFW, visit the IRS website at www. Return software irs. Return software gov/e-pay. Return software A fee may be charged to file electronically. Return software For EFTPS, visit www. Return software eftps. Return software gov or call EFTPS Customer Service at 1-800-555-4477 (U. Return software S. Return software Virgin Islands only) or 303-967-5916 (toll call). Return software For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Return software socialsecurity. Return software gov/employer. Return software If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Return software If a valid EIN is not provided, the return or payment will not be processed. Return software This may result in penalties and delays in processing your return or payment. Return software Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Return software Employers in American Samoa, the CNMI, Guam, and the U. Return software S. Return software Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Return software Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Return software For more information, visit Social Security Administration's SSA website at www. Return software ssa. Return software gov/bso/bsowelcome. Return software htm. Return software Credit or debit card payments. Return software For information on paying your taxes with a credit or debit card, visit the IRS website at www. Return software irs. Return software gov/e-pay. Return software However, do not use credit or debit cards to make federal tax deposits. Return software Hiring new employees. Return software Record the number and name from each new employee's social security card. Return software An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Return software See section 3. Return software Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Return software File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Return software For more information, see the Instructions for Schedule D (Form 941). Return software Apply for an employer identification number (EIN) online. Return software You can apply for an EIN online by visiting IRS. Return software gov and clicking on the Apply for an EIN Online link under Tools. Return software Dishonored payments. Return software Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Return software The penalty is $25 or 2% of the payment, whichever is more. Return software However, the penalty on dishonored payments of $24. Return software 99 or less is an amount equal to the payment. Return software For example, a dishonored payment of $18 is charged a penalty of $18. Return software Private delivery services. Return software You can use certain private delivery services designated by the IRS to send tax returns or payments. Return software The list includes only the following: DHL Express (DHL): DHL Same Day Service. Return software Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Return software United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Return software M. Return software , UPS Worldwide Express Plus, and UPS Worldwide Express. Return software For the IRS mailing address to use if you are using a private delivery service, go to IRS. Return software gov and enter “private delivery service” in the search box. Return software Your private delivery service can tell you how to get written proof of the mailing date. Return software Private delivery services cannot deliver items to P. Return software O. Return software boxes. Return software You must use the U. Return software S. Return software Postal Service to mail any item to an IRS P. Return software O. Return software box address. Return software Recordkeeping. Return software Keep all records of employment taxes for 4 years. Return software These should be available for IRS review. Return software There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Return software Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Return software See Farm Crew Leaders in section 2. Return software Disregarded entities and qualified subchapter S subsidiaries (QSubs). Return software Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Return software Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Return software See Regulations sections 1. Return software 1361-4(a)(7) and 301. Return software 7701-2(c)(2)(iv). Return software Photographs of missing children. Return software The IRS is a proud partner with the National Center for Missing and Exploited Children. Return software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Return software 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. Return software Calendar If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Return software A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Return software However, a statewide legal holiday does not delay the due date of federal tax deposits. Return software See Deposits on Business Days Only in section 8. Return software For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Return software S. Return software Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Return software See Private delivery services under Reminders. Return software The following are important dates and responsibilities. Return software Also see Publication 509, Tax Calendars. Return software By January 31. Return software Furnish wage and tax statements to employees. Return software Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Return software See section 10 for more information. Return software File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Return software If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Return software U. Return software S. Return software Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Return software Pay or deposit (if more than $500) any balance of the tax due. Return software If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Return software File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Return software If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Return software By February 28. Return software File paper wage and tax statements with the Social Security Administration (SSA). Return software File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Return software For electronically filed returns, see By March 31 next. Return software By March 31. Return software File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Return software Visit the SSA's Reporting Instructions & Information webpage at www. Return software socialsecurity. Return software gov/employer for more information. Return software By April 30, July 31, October 31, and January 31. Return software File Form 941-SS with the IRS. Return software If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Return software Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Return software Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Return software If $500 or less, carry it over to the next quarter. Return software See section 11 for more information. Return software Prev Up Next Home More Online Publications
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