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Tax Amendment Form

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Tax Amendment Form

Tax amendment form Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Tax amendment form Filing options when no return is required. Tax amendment form What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Tax amendment form Claim for refund process. Tax amendment form How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Tax amendment form The worker is your employee if you can control not only what work is done, but how it is done. Tax amendment form If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Tax amendment form It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Tax amendment form Example. Tax amendment form You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Tax amendment form Betty follows your specific instructions about household and child care duties. Tax amendment form You provide the household equipment and supplies that Betty needs to do her work. Tax amendment form Betty is your household employee. Tax amendment form Household work. Tax amendment form   Household work is work done in or around your home. Tax amendment form Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Tax amendment form Workers who are not your employees. Tax amendment form   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Tax amendment form A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Tax amendment form   A worker who performs child care services for you in his or her home generally is not your employee. Tax amendment form   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Tax amendment form Example. Tax amendment form You made an agreement with John Peters to care for your lawn. Tax amendment form John runs a lawn care business and offers his services to the general public. Tax amendment form He provides his own tools and supplies, and he hires and pays any helpers he needs. Tax amendment form Neither John nor his helpers are your household employees. Tax amendment form More information. Tax amendment form   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Tax amendment form Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Tax amendment form When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Tax amendment form S. Tax amendment form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax amendment form No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Tax amendment form You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Tax amendment form Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Tax amendment form You should keep the completed Form I-9 in your own records. Tax amendment form Do not submit it to the IRS, the USCIS, or any other government or other entity. Tax amendment form The form must be kept available for review upon notice by an authorized U. Tax amendment form S. Tax amendment form Government official. Tax amendment form Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Tax amendment form Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Tax amendment form uscis. Tax amendment form gov. Tax amendment form If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Tax amendment form You also can visit the USCIS website at www. Tax amendment form uscis. Tax amendment form gov to get Form I-9. Tax amendment form For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Tax amendment form Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Tax amendment form To find out, read Table 1. Tax amendment form You do not need to withhold federal income tax from your household employee's wages. Tax amendment form But if your employee asks you to withhold it, you can. Tax amendment form See Do You Need To Withhold Federal Income Tax, later. Tax amendment form If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Tax amendment form If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Tax amendment form The rest of this publication does not apply to you. Tax amendment form State employment taxes. Tax amendment form   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Tax amendment form For a list of state unemployment tax agencies, visit the U. Tax amendment form S. Tax amendment form Department of Labor's website at www. Tax amendment form workforcesecurity. Tax amendment form doleta. Tax amendment form gov/unemploy/agencies. Tax amendment form asp. Tax amendment form You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax amendment form    Table 1. Tax amendment form Do You Need To Pay Employment Taxes? IF you . Tax amendment form . Tax amendment form . Tax amendment form THEN you need to . Tax amendment form . Tax amendment form . Tax amendment form A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Tax amendment form Withhold and pay social security and Medicare taxes. Tax amendment form The taxes are 15. Tax amendment form 3%1 of cash wages. Tax amendment form Your employee's share is 7. Tax amendment form 65%1. Tax amendment form   (You can choose to pay it yourself and not withhold it. Tax amendment form ) Your share is 7. Tax amendment form 65%. Tax amendment form   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Tax amendment form B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Tax amendment form Pay federal unemployment tax. Tax amendment form The tax is 6% of cash wages. Tax amendment form Wages over $7,000 a year per employee are not taxed. Tax amendment form You also may owe state unemployment tax. Tax amendment form   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Tax amendment form 1In addition to withholding Medicare tax at 1. Tax amendment form 45%, you must withhold a 0. Tax amendment form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax amendment form 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. Tax amendment form Additional Medicare Tax is only imposed on the employee. Tax amendment form There is no employer share of Additional Medicare Tax. Tax amendment form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax amendment form Note. Tax amendment form If neither A nor B above applies, you do not need to pay any federal employment taxes. Tax amendment form But you may still need to pay state employment taxes. Tax amendment form Table 2. Tax amendment form Household Employer's Checklist You may need to do the following things when you have a household employee. Tax amendment form   When you hire a household employee: □ Find out if the person can legally work in the United States. Tax amendment form  □ Find out if you need to pay state taxes. Tax amendment form When you pay your household employee: □ Withhold social security and Medicare taxes. Tax amendment form  □ Withhold federal income tax. Tax amendment form  □ Decide how you will make tax payments. Tax amendment form  □ Keep records. Tax amendment form By February 2, 2015: □ Get an employer identification number (EIN). Tax amendment form  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Tax amendment form By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Tax amendment form By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Tax amendment form  If you do not have to file a return, file Schedule H by itself. Tax amendment form Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Tax amendment form The Medicare tax pays for hospital insurance. Tax amendment form Both you and your household employee may owe social security and Medicare taxes. Tax amendment form Your share is 7. Tax amendment form 65% (6. Tax amendment form 2% for social security tax and 1. Tax amendment form 45% for Medicare tax) of the employee's social security and Medicare wages. Tax amendment form Your employee's share is also 7. Tax amendment form 65% (6. Tax amendment form 2% for social security tax and 1. Tax amendment form 45% for Medicare tax). Tax amendment form In addition to withholding Medicare tax at 1. Tax amendment form 45%, you must withhold a 0. Tax amendment form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax amendment form 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. Tax amendment form Additional Medicare Tax is only imposed on the employee. Tax amendment form There is no employer share of Additional Medicare Tax. Tax amendment form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax amendment form For more information on Additional Medicare Tax, visit IRS. Tax amendment form gov and enter “Additional Medicare Tax” in the search box. Tax amendment form Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax amendment form You are responsible for payment of your employee's share of the taxes as well as your own. Tax amendment form You can either withhold your employee's share from the employee's wages or pay it from your own funds. Tax amendment form If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Tax amendment form Pay the taxes as discussed under How Do You Make Tax Payments, later. Tax amendment form Also, see What Forms Must You File, later. Tax amendment form Social security and Medicare wages. Tax amendment form   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Tax amendment form   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Tax amendment form However, any noncash wages you pay do not count as social security and Medicare wages. Tax amendment form   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Tax amendment form Cash wages. Tax amendment form   Cash wages include wages you pay by check, money order, etc. Tax amendment form Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Tax amendment form However, cash you give your employee in place of these items is included in cash wages. Tax amendment form State disability payments treated as wages. Tax amendment form   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Tax amendment form For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Tax amendment form Wages not counted. Tax amendment form   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Tax amendment form Your spouse. Tax amendment form Your child who is under the age of 21. Tax amendment form Your parent. Tax amendment form Exception: Count these wages if both the following conditions apply. Tax amendment form Your parent cares for your child who is either of the following. Tax amendment form Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Tax amendment form Your marital status is one of the following. Tax amendment form You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Tax amendment form An employee who is under the age of 18 at any time during the year. Tax amendment form Exception: Count these wages if providing household services is the employee's principal occupation. Tax amendment form If the employee is a student, providing household services is not considered to be his or her principal occupation. Tax amendment form Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Tax amendment form Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Tax amendment form If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Tax amendment form A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Tax amendment form If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Tax amendment form If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Tax amendment form See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Tax amendment form Withholding the employee's share. Tax amendment form   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Tax amendment form However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Tax amendment form   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Tax amendment form If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Tax amendment form   Withhold 7. Tax amendment form 65% (6. Tax amendment form 2% for social security tax and 1. Tax amendment form 45% for Medicare tax) from each payment of social security and Medicare wages. Tax amendment form Generally, you can use Table 3 to figure the proper amount to withhold. Tax amendment form You will pay the amount withheld to the IRS with your share of the taxes. Tax amendment form Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Tax amendment form Table 3. Tax amendment form Employee Social Security (6. Tax amendment form 2%) and Medicare (1. Tax amendment form 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Tax amendment form ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax amendment form For example, on a wage payment of $180, the employee social security tax is $11. Tax amendment form 16 ($6. Tax amendment form 20 tax on $100 plus $4. Tax amendment form 96 on $80 wages). Tax amendment form The employee Medicare tax is $2. Tax amendment form 61 ($1. Tax amendment form 45 tax on $100 plus $1. Tax amendment form 16 on $80 wages). Tax amendment form If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Tax amendment form 00 . Tax amendment form $ . Tax amendment form 06 $ . Tax amendment form 01 $ 51. Tax amendment form 00 . Tax amendment form $ 3. Tax amendment form 16 $ . Tax amendment form 74 2. Tax amendment form 00 . Tax amendment form . Tax amendment form 12 . Tax amendment form 03 52. Tax amendment form 00 . Tax amendment form 3. Tax amendment form 22 . Tax amendment form 75 3. Tax amendment form 00 . Tax amendment form . Tax amendment form 19 . Tax amendment form 04 53. Tax amendment form 00 . Tax amendment form 3. Tax amendment form 29 . Tax amendment form 77 4. 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Tax amendment form 00 . Tax amendment form 4. Tax amendment form 28 1. Tax amendment form 00 20. Tax amendment form 00 . Tax amendment form 1. Tax amendment form 24 . Tax amendment form 29 70. Tax amendment form 00 . Tax amendment form 4. Tax amendment form 34 1. Tax amendment form 02 21. Tax amendment form 00 . Tax amendment form 1. Tax amendment form 30 . Tax amendment form 30 71. Tax amendment form 00 . Tax amendment form 4. Tax amendment form 40 1. Tax amendment form 03 22. Tax amendment form 00 . Tax amendment form 1. Tax amendment form 36 . Tax amendment form 32 72. Tax amendment form 00 . Tax amendment form 4. Tax amendment form 46 1. Tax amendment form 04 23. Tax amendment form 00 . Tax amendment form 1. Tax amendment form 43 . Tax amendment form 33 73. Tax amendment form 00 . Tax amendment form 4. Tax amendment form 53 1. Tax amendment form 06 24. Tax amendment form 00 . Tax amendment form 1. Tax amendment form 49 . Tax amendment form 35 74. Tax amendment form 00 . 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Tax amendment form 10 . Tax amendment form 73 100. Tax amendment form 00 . Tax amendment form 6. Tax amendment form 20 1. Tax amendment form 45 1In addition to withholding Medicare tax at 1. Tax amendment form 45%, you must withhold a 0. Tax amendment form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax amendment form 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. Tax amendment form Additional Medicare Tax is only imposed on the employee. Tax amendment form There is no employer share of Additional Medicare Tax. Tax amendment form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax amendment form   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Tax amendment form If you withhold too much, you should repay the employee. Tax amendment form    In addition to withholding Medicare tax at 1. Tax amendment form 45%, you must withhold a 0. Tax amendment form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax amendment form 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. Tax amendment form Additional Medicare Tax is only imposed on the employee. Tax amendment form There is no employer share of Additional Medicare Tax. Tax amendment form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax amendment form For more information on Additional Medicare Tax, visit IRS. Tax amendment form gov and enter “Additional Medicare Tax” in the search box. Tax amendment form Example. Tax amendment form On February 13, 2014, Mary Brown hired Jane R. Tax amendment form Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Tax amendment form Jane worked for the remainder of the year (a total of 46 weeks). Tax amendment form Mary did not give Jane a Form W-4 to request federal or state tax withholding. Tax amendment form The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Tax amendment form See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Tax amendment form Total cash wages paid to Jane $2,300. Tax amendment form 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Tax amendment form 60 ($2,300 x 6. Tax amendment form 2% (. Tax amendment form 062))         Medicare tax $33. Tax amendment form 35       ($2,300 x 1. Tax amendment form 45% (. Tax amendment form 0145)) Mary's share of:     Social security tax $142. Tax amendment form 60  ($2,300 x 6. Tax amendment form 2% (. Tax amendment form 062))           Medicare tax $33. Tax amendment form 35  ($2,300 x 1. Tax amendment form 45% (. Tax amendment form 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Tax amendment form 00   Box 4: Social security tax withheld 142. Tax amendment form 60   Box 6: Medicare tax withheld 33. Tax amendment form 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Tax amendment form Not withholding the employee's share. Tax amendment form   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Tax amendment form The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Tax amendment form However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Tax amendment form Example. Tax amendment form In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Tax amendment form You expect to pay your employee $1,900 or more for the year. Tax amendment form You decide to pay your employee's share of social security and Medicare taxes from your own funds. Tax amendment form You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Tax amendment form For social security and Medicare tax purposes, your employee's wages each payday are $100. Tax amendment form For each wage payment, you will pay $15. Tax amendment form 30 when you pay the taxes. Tax amendment form This is $7. Tax amendment form 65 ($6. Tax amendment form 20 for social security tax + $1. Tax amendment form 45 for Medicare tax) to cover your employee's share plus $7. Tax amendment form 65 ($6. Tax amendment form 20 for social security tax + $1. Tax amendment form 45 for Medicare tax) for your share. Tax amendment form For income tax purposes, your employee's wages each payday are $107. Tax amendment form 65 ($100 + the $7. Tax amendment form 65 you will pay to cover your employee's share of social security and Medicare taxes). Tax amendment form Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Tax amendment form Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Tax amendment form Or, you may owe only the FUTA tax or only the state unemployment tax. Tax amendment form To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Tax amendment form For a list of state unemployment tax agencies, visit the U. Tax amendment form S. Tax amendment form Department of Labor's website at www. Tax amendment form workforcesecurity. Tax amendment form doleta. Tax amendment form gov/unemploy/agencies. Tax amendment form asp. Tax amendment form You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax amendment form The FUTA tax is 6. Tax amendment form 0% of your employee's FUTA wages. Tax amendment form However, you may be able to take a credit of up to 5. Tax amendment form 4% against the FUTA tax, resulting in a net tax rate of 0. Tax amendment form 6%. Tax amendment form Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Tax amendment form The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Tax amendment form (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Tax amendment form ) Note. Tax amendment form   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Tax amendment form The term “legal holiday” means any legal holiday in the District of Columbia. Tax amendment form Pay the tax as discussed under How Do You Make Tax Payments, later. Tax amendment form Also, see What Forms Must You File, later. Tax amendment form Note. Tax amendment form   The 5. Tax amendment form 4% credit is reduced for wages paid in a credit reduction state. Tax amendment form See the Instructions for Schedule H (Form 1040). Tax amendment form Do not withhold the FUTA tax from your employee's wages. Tax amendment form You must pay it from your own funds. Tax amendment form FUTA wages. Tax amendment form   Figure the FUTA tax on the FUTA wages you pay. Tax amendment form If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Tax amendment form (A calendar quarter is January through March, April through June, July through September, or October through December. Tax amendment form ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Tax amendment form For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Tax amendment form Wages not counted. Tax amendment form   Do not count wages you pay to any of the following individuals as FUTA wages. Tax amendment form Your spouse. Tax amendment form Your child who is under the age of 21. Tax amendment form Your parent. Tax amendment form Credit for 2013. Tax amendment form   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Tax amendment form Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Tax amendment form Worksheet A. Tax amendment form Worksheet for Credit for Late Contributions 1. Tax amendment form Enter the amount from Schedule H, line 22   2. Tax amendment form Enter the amount from Schedule H, line 19   3. Tax amendment form Subtract line 2 from line 1. Tax amendment form If zero or less, enter -0-   4. Tax amendment form Enter total contributions paid to the state(s) after the Form 1040 due date   5. Tax amendment form Enter the smaller of line 3 or line 4   6. Tax amendment form Multiply line 5 by . Tax amendment form 90 (90%)   7. Tax amendment form Add lines 2 and 6   8. Tax amendment form Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Tax amendment form You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Tax amendment form The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Tax amendment form If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Tax amendment form If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Tax amendment form Pay the tax as discussed under How Do You Make Tax Payments, later. Tax amendment form Also, see What Forms Must You File, later. Tax amendment form Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Tax amendment form Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Tax amendment form Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Tax amendment form Publication 15 (Circular E) contains detailed instructions. Tax amendment form Wages. Tax amendment form   Figure federal income tax withholding on both cash and noncash wages you pay. Tax amendment form Measure wages you pay in any form other than cash by the fair market value of the noncash item. Tax amendment form   Do not count as wages any of the following items. Tax amendment form Meals provided to your employee at your home for your convenience. Tax amendment form Lodging provided to your employee at your home for your convenience and as a condition of employment. Tax amendment form Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Tax amendment form A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Tax amendment form See Publication 15-B for special requirements for this exclusion. Tax amendment form Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Tax amendment form   See Publication 15 (Circular E) for more information on cash and noncash wages. Tax amendment form Paying tax without withholding. Tax amendment form   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Tax amendment form It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Tax amendment form What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Tax amendment form This credit reduces their tax or allows them to receive a payment from the IRS. Tax amendment form You also may have to give your employee a notice about the EIC. Tax amendment form Notice about the EIC. Tax amendment form   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Tax amendment form If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Tax amendment form   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Tax amendment form A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Tax amendment form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Tax amendment form Your own written statement with the same wording as in Notice 797. Tax amendment form If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Tax amendment form If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Tax amendment form If Form W-2 is not required, you must notify the employee by February 7, 2015. Tax amendment form   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Tax amendment form Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Tax amendment form How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Tax amendment form Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Tax amendment form Add these household employment taxes to your income tax. Tax amendment form Pay the amount due by April 15, 2015. Tax amendment form For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Tax amendment form You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Tax amendment form You can pay the additional tax in any of the following ways. Tax amendment form Ask your employer to withhold more federal income tax from your wages in 2014. Tax amendment form Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Tax amendment form Make estimated tax payments for 2014 to the IRS. Tax amendment form Increase your payments if you already make estimated tax payments. Tax amendment form You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Tax amendment form (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Tax amendment form ) However, you will not be subject to the penalty if both of the following situations apply to you. Tax amendment form You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Tax amendment form Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Tax amendment form Asking for more federal income tax withholding. Tax amendment form   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Tax amendment form Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Tax amendment form   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Tax amendment form Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Tax amendment form   See Publication 505 to make sure you will have the right amount withheld. Tax amendment form It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Tax amendment form Paying estimated tax. Tax amendment form   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Tax amendment form You can use its payment vouchers to make your payments by check or money order. Tax amendment form You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Tax amendment form For details, see the form instructions and visit IRS. Tax amendment form gov. Tax amendment form    You can pay all the employment taxes at once or you can pay them in installments. Tax amendment form If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Tax amendment form Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Tax amendment form Payment option for business employers. Tax amendment form   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Tax amendment form You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Tax amendment form For information on depositing employment taxes, see Publication 15 (Circular E). Tax amendment form   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax amendment form See Business employment tax returns, later. Tax amendment form    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Tax amendment form You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Tax amendment form More information. Tax amendment form   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Tax amendment form What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Tax amendment form Social security and Medicare wages. Tax amendment form FUTA wages. Tax amendment form Wages from which you withhold federal income tax. Tax amendment form For information on ordering employment tax forms, see How To Get Tax Help, later. Tax amendment form Employer identification number (EIN). Tax amendment form   You must include your employer identification number (EIN) on the forms you file for your household employee. Tax amendment form An EIN is a nine-digit number issued by the IRS. Tax amendment form It is not the same as a social security number. Tax amendment form    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Tax amendment form If you already have an EIN, use that number. Tax amendment form   If you do not have an EIN, you may apply for one online. Tax amendment form Go to IRS. Tax amendment form gov and click on the Apply for an EIN Online link under Tools. Tax amendment form You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Tax amendment form Form W-2. Tax amendment form   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Tax amendment form Social security and Medicare wages of $1,900 or more. Tax amendment form Wages from which you withhold federal income tax. Tax amendment form You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Tax amendment form You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Tax amendment form Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Tax amendment form Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Tax amendment form socialsecurity. Tax amendment form gov/employer for guidelines on filing electronically. Tax amendment form Employee who leaves during the year. Tax amendment form   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Tax amendment form You do not need to wait until 2015. Tax amendment form If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Tax amendment form Schedule H. Tax amendment form   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Tax amendment form Social security and Medicare wages of $1,900 or more. Tax amendment form FUTA wages. Tax amendment form Wages from which you withhold federal income tax. Tax amendment form File Schedule H with your 2014 federal income tax return by April 15, 2015. Tax amendment form If you get an extension to file your return, the extension also will apply to your Schedule H. Tax amendment form Filing options when no return is required. Tax amendment form   If you are not required to file a 2014 tax return, you have the following two options. Tax amendment form You can file Schedule H by itself. Tax amendment form See the Schedule H instructions for details. Tax amendment form If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Tax amendment form See Business employment tax returns, next. Tax amendment form   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Tax amendment form Business employment tax returns. Tax amendment form   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Tax amendment form (See Payment option for business employers, earlier. Tax amendment form ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Tax amendment form Include the FUTA tax for the employee on your Form 940. Tax amendment form   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Tax amendment form   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Tax amendment form For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Tax amendment form Both of these publications also provide information about filing Form 940. Tax amendment form What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Tax amendment form You must also keep records to support the information you enter on the forms you file. Tax amendment form If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Tax amendment form Wage and tax records. Tax amendment form   On each payday, you should record the date and amounts of all the following items. Tax amendment form Your employee's cash and noncash wages. Tax amendment form Any employee social security tax you withhold or agree to pay for your employee. Tax amendment form Any employee Medicare tax you withhold or agree to pay for your employee. Tax amendment form Any federal income tax you withhold. Tax amendment form Any state employment taxes you withhold. Tax amendment form Employee's social security number. Tax amendment form   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Tax amendment form Social security and Medicare wages of $1,900 or more. Tax amendment form Wages from which you withhold federal income tax. Tax amendment form You must ask for your employee's social security number no later than the first day on which you pay the wages. Tax amendment form You may wish to ask for it when you hire your employee. Tax amendment form You should ask your employee to show you his or her social security card. Tax amendment form The employee may show the card if it is available. Tax amendment form You may, but are not required to, photocopy the card if the employee provides it. Tax amendment form   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Tax amendment form An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Tax amendment form    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Tax amendment form    You also can download Form SS-5 from the Social Security Administration website at  www. Tax amendment form socialsecurity. Tax amendment form gov/online/ss-5. Tax amendment form pdf. Tax amendment form How long to keep records. Tax amendment form   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Tax amendment form Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Tax amendment form To qualify, you must pay these expenses so you can work or look for work. Tax amendment form If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Tax amendment form For information about the credit, see Publication 503, Child and Dependent Care Expenses. Tax amendment form How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Tax amendment form Schedule H attached to another form. Tax amendment form    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Tax amendment form S. Tax amendment form Individual Income Tax Return, and attach a corrected Schedule H. Tax amendment form If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Tax amendment form If you discover an error on a Schedule H that you previously filed with Form 1041, U. Tax amendment form S. Tax amendment form Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Tax amendment form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax amendment form Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Tax amendment form In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Tax amendment form Schedule H filed by itself. Tax amendment form   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Tax amendment form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax amendment form Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Tax amendment form In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Tax amendment form If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Tax amendment form (See Overpayment of tax, later. Tax amendment form ) When to file. Tax amendment form   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Tax amendment form If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Tax amendment form If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Tax amendment form Underpayment of tax. Tax amendment form   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Tax amendment form Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Tax amendment form However, underreported FUTA taxes will be subject to interest. Tax amendment form Overpayment of tax. Tax amendment form    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Tax amendment form However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Tax amendment form Adjust the overpayment. Tax amendment form   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Tax amendment form If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Tax amendment form If you adjust your return, you will not receive interest on your overpayment. Tax amendment form If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Tax amendment form You may not adjust your return to correct overpayments of FUTA tax. Tax amendment form Claim for refund process. Tax amendment form   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Tax amendment form If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Tax amendment form You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Tax amendment form Required repayment or consent. Tax amendment form   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Tax amendment form You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Tax amendment form You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Tax amendment form Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Tax amendment form Filing required Forms W-2 or Forms W-2c. Tax amendment form   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Tax amendment form Additional Medicare Tax. Tax amendment form   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Tax amendment form An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Tax amendment form For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Tax amendment form   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Tax amendment form Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Tax amendment form Additional information. Tax amendment form   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Tax amendment form Also, visit IRS. Tax amendment form gov. Tax amendment form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax amendment form Free help with your tax return. Tax amendment form   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax amendment form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax amendment form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax amendment form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax amendment form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax amendment form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax amendment form gov, download the IRS2Go app, or call 1-800-906-9887. Tax amendment form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax amendment form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax amendment form aarp. Tax amendment form org/money/taxaide or call 1-888-227-7669. Tax amendment form For more information on these programs, go to IRS. Tax amendment form gov and enter “VITA” in the search box. Tax amendment form Internet. Tax amendment form    IRS. Tax amendment form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax amendment form Download the free IRS2Go app from the iTunes app store or from Google Play. Tax amendment form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax amendment form Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax amendment form gov or download the IRS2Go app and select the Refund Status option. Tax amendment form The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax amendment form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax amendment form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax amendment form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax amendment form Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax amendment form No need to wait on the phone or stand in line. Tax amendment form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax amendment form When you reach the response screen, you can print the entire interview and the final response for your records. Tax amendment form New subject areas are added on a regular basis. Tax amendment form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax amendment form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax amendment form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax amendment form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax amendment form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax amendment form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax amendment form You can also ask the IRS to mail a return or an account transcript to you. Tax amendment form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax amendment form gov or by calling 1-800-908-9946. Tax amendment form Tax return and tax account transcripts are generally available for the current year and the past three years. Tax amendment form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax amendment form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax amendment form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax amendment form Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax amendment form gov and enter Where's My Amended Return? in the search box. Tax amendment form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax amendment form It can take up to 3 weeks from the date you mailed it to show up in our system. Tax amendment form Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax amendment form gov. Tax amendment form Select the Payment tab on the front page of IRS. Tax amendment form gov for more information. Tax amendment form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax amendment form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax amendment form gov. Tax amendment form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax amendment form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax amendment form gov. Tax amendment form Request an Electronic Filing PIN by going to IRS. Tax amendment form gov and entering Electronic Filing PIN in the search box. Tax amendment form Download forms, instructions and publications, including accessible versions for people with disabilities. Tax amendment form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax amendment form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax amendment form An employee can answer questions about your tax account or help you set up a payment plan. Tax amendment form Before you visit, check the Office Locator on IRS. Tax amendment form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax amendment form If you have a special need, such as a disability, you can request an appointment. Tax amendment form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax amendment form Apply for an Employer Identification Number (EIN). Tax amendment form Go to IRS. Tax amendment form gov and enter Apply for an EIN in the search box. Tax amendment form Read the Internal Revenue Code, regulations, or other official guidance. Tax amendment form Read Internal Revenue Bulletins. Tax amendment form Sign up to receive local and national tax news and more by email. Tax amendment form Just click on “subscriptions” above the search box on IRS. Tax amendment form gov and choose from a variety of options. Tax amendment form Phone. Tax amendment form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax amendment form Download the free IRS2Go app from the iTunes app store or from Google Play. Tax amendment form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax amendment form gov, or download the IRS2Go app. Tax amendment form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax amendment form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax amendment form Most VITA and TCE sites offer free electronic filing. Tax amendment form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax amendment form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax amendment form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax amendment form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax amendment form The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax amendment form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax amendment form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax amendment form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax amendment form Note, the above information is for our automated hotline. Tax amendment form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax amendment form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax amendment form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax amendment form It can take up to 3 weeks from the date you mailed it to show up in our system. Tax amendment form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax amendment form You should receive your order within 10 business days. Tax amendment form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax amendment form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax amendment form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax amendment form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax amendment form These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax amendment form Walk-in. Tax amendment form   You can find a selection of forms, publications and services — in-person. Tax amendment form Products. Tax amendment form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax amendment form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax amendment form Services. Tax amendment form You can walk in to your local TAC for face-to-face tax help. Tax amendment form An employee can answer questions about your tax account or help you set up a payment plan. Tax amendment form Before visiting, use the Office Locator tool on IRS. Tax amendment form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax amendment form Mail. Tax amendment form   You can send your order for forms, instructions, and publications to the address below. Tax amendment form You should receive a response within 10 business days after your request is received. Tax amendment form Internal Revenue Service 1201 N. Tax amendment form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax amendment form The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax amendment form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax amendment form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax amendment form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax amendment form You face (or your business is facing) an immediate threat of adverse action. Tax amendment form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax amendment form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax amendment form Here's why we can help: TAS is an independent organization within the IRS. Tax amendment form Our advocates know how to work with the IRS. Tax amendment form Our services are free and tailored to meet your needs. Tax amendment form We have offices in every state, the District of Columbia, and Puerto Rico. Tax amendment form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax amendment form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax amendment form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax amendment form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax amendment form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax amendment form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax amendment form Sample W-2 Form This image is too large to be displayed in the current screen. Tax amendment form Please click the link to view the image. Tax amendment form Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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The Tax Amendment Form

Tax amendment form It's easy, accurate and fast. So why would you file your taxes any other way? Tax amendment form Old fashioned paper tax forms have been around for decades, but it might be time for them to go the way of the dodo. Who wants to wait for weeks to get their check in the mail when you can just efile your tax return electronically with the IRS and start enjoying your refund in as little as 7 days. Tax amendment form If you consider the money the IRS holds on to while you wait for your refund as an interest free loan, then you’ll realize that you are losing money. No one other than the IRS can get an interest free loan and that doesn’t seem fair, does it? Enter the internet age. Commercial companies have been moving online for years now - when was the last time you've mailed a check or received a paper statement from your bank? Now, even the government sites are starting to get with the program and are offering quick and easy efile to everyone. Here are a few reasons why I switched to efile; maybe it’s time you do to!