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State Tax Forms 2011

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State Tax Forms 2011

State tax forms 2011 Publication 957 - Main Content Table of Contents 1. State tax forms 2011 What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. State tax forms 2011 Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). State tax forms 2011 1. State tax forms 2011 What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). State tax forms 2011 For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. State tax forms 2011 Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. State tax forms 2011 Report all back pay. State tax forms 2011 However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. State tax forms 2011 See Back Pay Under a Statute , later, for more information. State tax forms 2011 Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. State tax forms 2011 However, for income tax purposes, the IRS treats all back pay as wages in the year paid. State tax forms 2011 Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. State tax forms 2011 The SSA no longer accepts reports on tapes, cartridges, and diskettes. State tax forms 2011 Example. State tax forms 2011 In 2012, Terry Morris earned wages of $50,000. State tax forms 2011 In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. State tax forms 2011 Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. State tax forms 2011 However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. State tax forms 2011 Example. State tax forms 2011 If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. State tax forms 2011 A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. State tax forms 2011 SSA treatment of back pay under a statute. State tax forms 2011   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. State tax forms 2011 This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. State tax forms 2011   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. State tax forms 2011 Then, the SSA can allocate the statutory back pay to the appropriate periods. State tax forms 2011   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. State tax forms 2011    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. State tax forms 2011    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. State tax forms 2011 No further action is necessary. State tax forms 2011 Example. State tax forms 2011 In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. State tax forms 2011 Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. State tax forms 2011 No further action is necessary. State tax forms 2011 Information the SSA needs to properly credit back pay under a statute (special report). State tax forms 2011   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. State tax forms 2011 There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. State tax forms 2011 The special report must include the following information. State tax forms 2011 The employer's name, address, and employer identification number (EIN). State tax forms 2011 A signed statement citing the federal or state statute under which the payment was made. State tax forms 2011 If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). State tax forms 2011 The name and telephone number of a person to contact. State tax forms 2011 The SSA may have additional questions concerning the back pay case or the individual employee's information. State tax forms 2011 A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. State tax forms 2011 The employee's social security number (SSN). State tax forms 2011 The employee's name (as shown on his or her social security card). State tax forms 2011 The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. State tax forms 2011 The period(s) the back pay award covers (beginning and ending dates—month and year). State tax forms 2011 The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. State tax forms 2011 Do not include the back pay award shown in that wage report. State tax forms 2011 If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. State tax forms 2011 The amount to allocate to each reporting period*. State tax forms 2011 This includes any amount you want allocated (if applicable) to the tax year of the award payment. State tax forms 2011 If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. State tax forms 2011 *Note. State tax forms 2011   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. State tax forms 2011 For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. State tax forms 2011 MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. State tax forms 2011 For tax years 1991 and later, list the social security and Medicare wages separately. State tax forms 2011 If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. State tax forms 2011 Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. State tax forms 2011 Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. State tax forms 2011 Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. State tax forms 2011 Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. State tax forms 2011 Such awards are not wages for social security coverage purposes. State tax forms 2011 If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. State tax forms 2011 The payments made in such a settlement may still be back pay and wages under the rules discussed here. State tax forms 2011 Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. State tax forms 2011 Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. State tax forms 2011 However, they are not payments made under a statute. State tax forms 2011 If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. State tax forms 2011 Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. State tax forms 2011 In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. State tax forms 2011 Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. State tax forms 2011 If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. State tax forms 2011 Read Special Wage Payments, later, for additional reporting instructions. State tax forms 2011 Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. State tax forms 2011 Exception. State tax forms 2011   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. State tax forms 2011 Table 1. State tax forms 2011 Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. State tax forms 2011 Sec. State tax forms 2011 /Med. State tax forms 2011 Wages Paid In Award Year (4)3 Allocation     Soc. State tax forms 2011 Sec. State tax forms 2011 Med. State tax forms 2011 /MQGE Year Soc. State tax forms 2011 Sec. State tax forms 2011 Med. State tax forms 2011 /MQGE xxx-xx-xxxx HELEN T. State tax forms 2011 SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. State tax forms 2011 EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. State tax forms 2011 ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. State tax forms 2011  2Exclude the amount of back pay, if any, included in that amount. State tax forms 2011  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. State tax forms 2011 The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. State tax forms 2011 (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. State tax forms 2011 Sec. State tax forms 2011 column. State tax forms 2011 ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. State tax forms 2011 Explanation of examples. State tax forms 2011 Helen T. State tax forms 2011 Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. State tax forms 2011 In 2012, this employee was also paid $40,000 in other wages. State tax forms 2011 (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. State tax forms 2011 The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. State tax forms 2011 ) Sam W. State tax forms 2011 Evans–The back pay award was $30,000 for the periods 7/89-12/91. State tax forms 2011 This employee was hired in 1989 and was subject to MQGE only. State tax forms 2011 He was no longer employed by this governmental employer in 2012. State tax forms 2011 (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. State tax forms 2011 After the SSA allocation, he will not have any net posted wages for 2012. State tax forms 2011 ) Roland S. State tax forms 2011 Adams–The back pay award was $15,000 for the periods 7/80-12/81. State tax forms 2011 He was no longer employed by this state and local government (Section 218) employer in 2012. State tax forms 2011 (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. State tax forms 2011 ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. State tax forms 2011 Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. State tax forms 2011 Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. State tax forms 2011 Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. State tax forms 2011 Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. State tax forms 2011 Note. State tax forms 2011 Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. State tax forms 2011 Earnings Test. State tax forms 2011   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. State tax forms 2011 The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. State tax forms 2011 Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. State tax forms 2011 If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. State tax forms 2011 Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. State tax forms 2011 Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. State tax forms 2011 Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. State tax forms 2011 See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. State tax forms 2011 In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. State tax forms 2011 Submit reports after the close of the tax year. State tax forms 2011 To avoid delays in processing, submit reports in time to reach the SSA by April 1. State tax forms 2011 Use one of the following reporting methods. State tax forms 2011 Electronic reporting. State tax forms 2011   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. State tax forms 2011 gov website. State tax forms 2011 BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. State tax forms 2011 You must register to use this website. State tax forms 2011 The web address is www. State tax forms 2011 socialsecurity. State tax forms 2011 gov/bso/bsowelcome. State tax forms 2011 htm. State tax forms 2011   Use the specifications and record layout shown in  Table 2, later. State tax forms 2011 Only one file at a time may be submitted. State tax forms 2011 If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. State tax forms 2011 A zipped file contains a file that has been compressed to reduce its file size. State tax forms 2011 WinZip and PKZIP are examples of acceptable compression packages. State tax forms 2011   Electronic submissions not meeting the specifications in Table 2 will be rejected. State tax forms 2011 Paper listing. State tax forms 2011   A paper listing can be used to report special wage payments to several employees. State tax forms 2011 Use the format shown in Table 3, later. State tax forms 2011 Submit paper listings to the local SSA office nearest your place of business. State tax forms 2011 Visit www. State tax forms 2011 socialsecurity. State tax forms 2011 gov/locator to find a Social Security office near you. State tax forms 2011 Form SSA-131. State tax forms 2011   Use Form SSA-131 to report special wage payments made to an employee. State tax forms 2011 Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. State tax forms 2011    This image is too large to be displayed in the current screen. State tax forms 2011 Please click the link to view the image. State tax forms 2011 Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. State tax forms 2011 Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. State tax forms 2011 2. State tax forms 2011 Enter the date the employee retired. State tax forms 2011 Enter “Not Retired” if the employee has not retired. State tax forms 2011 3. State tax forms 2011 Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. State tax forms 2011 This date should be the same as or earlier than the date in item “2”. State tax forms 2011 Enter “Not Retired” if the employee has not retired. State tax forms 2011 4. State tax forms 2011 Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. State tax forms 2011  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. State tax forms 2011 Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. State tax forms 2011 Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. State tax forms 2011 Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. State tax forms 2011 Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. State tax forms 2011 Stock Options. State tax forms 2011   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). State tax forms 2011 That were reported or will be reported under “Nonqualified Plans” on the Form W-2. State tax forms 2011 That were deducted from the employee's wages and paid to a deferred compensation plan (e. State tax forms 2011 g. State tax forms 2011 , 401k). State tax forms 2011 Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). State tax forms 2011 Bonuses earned and paid in the tax year. State tax forms 2011 5. State tax forms 2011 Check whether payments listed in item 4 will be made for years after the tax year. State tax forms 2011 If yes, please show the amounts and years in which these will be paid, if known. State tax forms 2011 6. State tax forms 2011 Nonqualified deferred compensation and section 457 plans only. State tax forms 2011 If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. State tax forms 2011 Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). State tax forms 2011 Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. State tax forms 2011 702. State tax forms 2011 The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. State tax forms 2011 While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. State tax forms 2011 We may also use the information you give us when we match records by computer. State tax forms 2011 Matching programs compare our records with those of other Federal, State, or local government agencies. State tax forms 2011 Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. State tax forms 2011 The law allows us to do this even if you do not agree to it. State tax forms 2011 Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. State tax forms 2011 If you want to learn more about this, contact any Social Security Office. State tax forms 2011 The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. State tax forms 2011 S. State tax forms 2011 C. State tax forms 2011 §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. State tax forms 2011 You are not required to answer these questions unless we display a valid Office of Management and Budget control number. State tax forms 2011 We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. State tax forms 2011 Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. State tax forms 2011 Or, the employee can submit it to the SSA office handling the claim. State tax forms 2011 You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. State tax forms 2011 If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. State tax forms 2011 Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. State tax forms 2011 Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. State tax forms 2011 Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. State tax forms 2011 It should not count for the social security earnings test. State tax forms 2011 Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. State tax forms 2011 Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. State tax forms 2011 For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. State tax forms 2011 Nonqualified and section 457 plans are reported differently than other special wage payments. State tax forms 2011 See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. State tax forms 2011 Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. State tax forms 2011 However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. State tax forms 2011 The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. State tax forms 2011 No risk of forfeiture. State tax forms 2011   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. State tax forms 2011 Example. State tax forms 2011 Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. State tax forms 2011 The plan has no risk of forfeiture. State tax forms 2011 In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. State tax forms 2011 Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. State tax forms 2011   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. State tax forms 2011 The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. State tax forms 2011   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. State tax forms 2011 If the employee continues working, future deferrals are social security and Medicare wages when they are earned. State tax forms 2011    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. State tax forms 2011 Risk of forfeiture lapses at retirement. State tax forms 2011   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. State tax forms 2011 Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. State tax forms 2011   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. State tax forms 2011    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. State tax forms 2011 Example—risk of forfeiture. State tax forms 2011 At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. State tax forms 2011 B's wages, including this year's deferred amount, are $80,000. State tax forms 2011 Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. State tax forms 2011 Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. State tax forms 2011 Example. State tax forms 2011 Employee D retired from the XYZ company and began receiving social security benefits. State tax forms 2011 XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. State tax forms 2011 In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. State tax forms 2011 D made no deferrals to the nonqualified plan this year. State tax forms 2011 Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. State tax forms 2011 For more information, see Reporting Special Wage Payments , earlier. State tax forms 2011 Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). State tax forms 2011 Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. State tax forms 2011 Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. State tax forms 2011 See Form SSA-131 and its instructions, earlier. State tax forms 2011 Example. State tax forms 2011 Employee K retired this year from Company XYZ and began receiving social security benefits. State tax forms 2011 During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. State tax forms 2011 K also received $75,000 in payments from the company's nonqualified plan. State tax forms 2011 Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. State tax forms 2011 File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. State tax forms 2011 If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. State tax forms 2011 For more information, see Notice 2008-115, 2008-52 I. State tax forms 2011 R. State tax forms 2011 B. State tax forms 2011 1367, available at www. State tax forms 2011 irs. State tax forms 2011 gov/irb/2008-52_IRB/ar10. State tax forms 2011 html. State tax forms 2011 Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). State tax forms 2011 Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. State tax forms 2011 See Notice 2008-115. State tax forms 2011 The following examples use small dollar amounts for illustrative purposes. State tax forms 2011 However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). State tax forms 2011 The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. State tax forms 2011 Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. State tax forms 2011 The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. State tax forms 2011 For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. State tax forms 2011 Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. State tax forms 2011 The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. State tax forms 2011 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. State tax forms 2011 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. State tax forms 2011 The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. State tax forms 2011 Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. State tax forms 2011 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. State tax forms 2011 The deferral of $20 was vested upon deferral. State tax forms 2011 During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. State tax forms 2011 Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. State tax forms 2011 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). State tax forms 2011 For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. State tax forms 2011 There was no vesting of prior-year deferrals under the plan. State tax forms 2011 During the year, there were total distributions of $50 from the plan to the employee. State tax forms 2011 Regular pay = $100; Distribution = $50. State tax forms 2011 Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). State tax forms 2011   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. State tax forms 2011 Instead, report on Form SSA-131 the total amount the employee earned during the year. State tax forms 2011 * Submit the SSA-131 to the nearest SSA office or give it to the employee. State tax forms 2011   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. State tax forms 2011 Do not consider prior-year deferrals that are vesting in the current year. State tax forms 2011 If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. State tax forms 2011 Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. State tax forms 2011 There was also an employer match of $10. State tax forms 2011 The deferral and employer match were vested upon deferral. State tax forms 2011 There was no vesting of prior-year deferrals under the plan. State tax forms 2011 During the year, there were total distributions of $50 from the plan to the employee. State tax forms 2011 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. State tax forms 2011 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. State tax forms 2011 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. State tax forms 2011 The deferral was not vested upon deferral. State tax forms 2011 There was no vesting of prior-year deferrals under the plan. State tax forms 2011 During the year, there were total distributions of $50 from the plan to the employee. State tax forms 2011 Regular pay = $200; Deferral, not vested = $20; Distribution = $50. State tax forms 2011 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). State tax forms 2011 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. State tax forms 2011 The deferral was vested upon deferral. State tax forms 2011 There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. State tax forms 2011 During the year, there were total distributions of $50 from the plan to the employee. State tax forms 2011 Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. State tax forms 2011 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. State tax forms 2011 File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). State tax forms 2011 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. State tax forms 2011 The deferral was not vested upon deferral. State tax forms 2011 There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). State tax forms 2011 During the year, there were total distributions of $50 from the plan to the employee. State tax forms 2011 Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. State tax forms 2011 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. State tax forms 2011 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. State tax forms 2011 Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. State tax forms 2011  The file format is ASCII. State tax forms 2011  Submit only one file at a time. State tax forms 2011   Table 3. State tax forms 2011 Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. State tax forms 2011 Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . State tax forms 2011 1) B. State tax forms 2011 Employee Name: (Last) (First) (MI)   C. State tax forms 2011 SSN: D. State tax forms 2011 SWP:$ E. State tax forms 2011 Type: Other: 2) B. State tax forms 2011 Employee Name: (Last) (First) (MI)   C. State tax forms 2011 SSN: D. State tax forms 2011 SWP:$ E. State tax forms 2011 Type: Other: 3) B. State tax forms 2011 Employee Name: (Last) (First) (MI)   C. State tax forms 2011 SSN: D. State tax forms 2011 SWP:$ E. State tax forms 2011 Type: Other: 4) B. State tax forms 2011 Employee Name: (Last) (First) (MI)   C. State tax forms 2011 SSN: D. State tax forms 2011 SWP:$ E. State tax forms 2011 Type: Other: 5) B. State tax forms 2011 Employee Name: (Last) (First) (MI)   C. State tax forms 2011 SSN: D. State tax forms 2011 SWP:$ E. State tax forms 2011 Type: Other:     INSTRUCTIONS:   Enter tax year and page number. State tax forms 2011   A. State tax forms 2011 Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. State tax forms 2011   B. State tax forms 2011 Employee's name. State tax forms 2011   C. State tax forms 2011 Employee's social security number (SSN). State tax forms 2011   D. State tax forms 2011 Total amount of special wage payments made to the employee. State tax forms 2011   E. State tax forms 2011 Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. State tax forms 2011   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. State tax forms 2011 (Get Form SSA-131. State tax forms 2011 )                 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
123 State Capitol
200 W. 24th St.
Cheyenne, WY 82002

Phone Number: 307-777-7841

TTY: 307-777-5351

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Audit

Website: Department of Audit

Address: Department of Audit
Division of Banking
122 W. 25th St.
Herschler Building, 3rd Floor, East
Cheyenne, WY 82002

Phone Number: 307-777-7797

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Section
106 E. 6th Ave.
Cheyenne, WY 82002

Phone Number: 307-777-7401

Toll-free: 1-800-438-5768 (WY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Compliance Division
State Capitol Building
200 W. 24th St.
Cheyenne, WY 82002-0020

Phone Number: 307-777-7370

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2515 Warren Ave., Suite 300
Cheyenne, WY 82002

Phone Number: 307-777-7427

Toll-free: 1-888-570-9905 (WY)

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The State Tax Forms 2011

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