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Tax Forms

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Tax Forms

Tax forms Index A Absence, temporary, Temporary absences. Tax forms Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Tax forms , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Tax forms No exemption for spouse, Alimony paid. Tax forms Annual exclusion, gift tax, Annual exclusion. Tax forms Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Tax forms Considered unmarried, Unmarried persons. Tax forms Archer MSA, Archer medical savings account (MSA). Tax forms Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Tax forms Benefits paid under QDROs, Benefits paid to a child or other dependent. Tax forms , Benefits paid to a spouse or former spouse. Tax forms Birth of dependent, Death or birth. Tax forms C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Tax forms Child support Alimony, difference from, Child support. Tax forms Clearly associated with contingency, Clearly associated with a contingency. Tax forms Contingency relating to child, Contingency relating to your child. Tax forms Payment specifically designated as, Specifically designated as child support. Tax forms Child support under pre-1985 agreement, Child support under pre-1985 agreement. Tax forms Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Tax forms Claiming parent, when child is head of household, Special rule for parent. Tax forms Custody of, Custodial parent and noncustodial parent. Tax forms Death of child Head of household, qualifying person to file as, Death or birth. Tax forms Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Tax forms States, Community property states. Tax forms Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Tax forms Nondeductible expenses, Nondeductible expenses. Tax forms Custody of child, Custodial parent and noncustodial parent. Tax forms D Death of dependent, Death or birth. Tax forms Death of recipient spouse. Tax forms , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Tax forms Deductions Alimony paid, Deducting alimony paid. Tax forms Alimony recapture, Deducting the recapture. Tax forms Limits on IRAs, IRA contribution and deduction limits. Tax forms Marital, Marital deduction. Tax forms Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Tax forms Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Tax forms Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Tax forms Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Tax forms Invalid, Invalid decree. Tax forms Unmarried persons, Unmarried persons. Tax forms Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Tax forms Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Tax forms Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Tax forms Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Tax forms Filing status, Filing Status, More information. Tax forms Head of household, Requirements. Tax forms Form 1040 Deducting alimony paid, Deducting alimony paid. Tax forms Reporting alimony received, Reporting alimony received. Tax forms Form 1040X Annulment, decree of, Unmarried persons. Tax forms Form 8332 Release of exemption to noncustodial parent, Written declaration. Tax forms Form 8379 Injured spouse, Injured spouse. Tax forms Form 8857 Innocent spouse relief, Relief from joint liability. Tax forms Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Tax forms Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Tax forms , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Tax forms Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Tax forms Expenses for, as alimony (Table 4), Table 4. Tax forms Expenses for a Jointly-Owned Home Sale of, Sale of home. Tax forms HSAs (Health savings accounts), Health savings account (HSA). Tax forms I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Tax forms Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Tax forms Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Tax forms Innocent spouse relief, Relief from joint liability. Tax forms Insurance premiums, Life insurance premiums. Tax forms Invalid decree, Invalid decree. Tax forms IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Tax forms Itemized deductions on separate returns, Itemized deductions. Tax forms ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Tax forms Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Tax forms Change to separate return, Separate returns after joint return. Tax forms Divorced taxpayers, Divorced taxpayers. Tax forms Exemption for spouse, Joint return. Tax forms Joint and individual liability, Joint and individual liability. Tax forms Relief from joint liability, Relief from joint liability. Tax forms Signing, Signing a joint return. Tax forms Jointly-owned home Alimony payments for, Payments for jointly-owned home. Tax forms Expenses for, as alimony (Table 4), Table 4. Tax forms Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Tax forms K Kidnapped child Head of household status and, Kidnapped child. Tax forms L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Tax forms M Marital community, ending, Ending the Marital Community Marital status, Marital status. Tax forms Married persons, Married persons. Tax forms Medical savings accounts (MSAs), Archer medical savings account (MSA). Tax forms Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Tax forms MSAs (Medical savings accounts), Archer medical savings account (MSA). Tax forms N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Tax forms Nonresident aliens Joint returns, Nonresident alien. Tax forms Withholding, Withholding on nonresident aliens. Tax forms P Parent Head of household, claim for, Special rule for parent. Tax forms Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Tax forms Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Tax forms , Benefits paid to a spouse or former spouse. Tax forms Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Tax forms Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Tax forms Table 2, Table 2. Tax forms Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Tax forms Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Tax forms Spouse's debts, applied to, Tax refund applied to spouse's debts. Tax forms Release of exemption to noncustodial parent, Written declaration. Tax forms Revocation, Revocation of release of claim to an exemption. Tax forms Relief from joint liability, Reminders, Relief from joint liability. Tax forms Relief from separate return liability Community income, Relief from liability arising from community property law. Tax forms Reporting requirements Alimony received, Reporting alimony received. Tax forms Returns Amended return required, Unmarried persons. Tax forms Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Tax forms S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Tax forms Separate maintenance decrees, Unmarried persons. Tax forms , Divorce or separation instrument. Tax forms , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Tax forms Community or separate income, Community or separate income. Tax forms Exemption for spouse, Separate return. Tax forms Itemized deductions, Itemized deductions. Tax forms Relief from liability, Relief from liability arising from community property law. Tax forms Separate liability, Separate liability. Tax forms Tax consequences, Separate returns may give you a higher tax. Tax forms Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Tax forms Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Tax forms Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Tax forms Spouse Defined for purposes of alimony, Spouse or former spouse. Tax forms Refund applied to debts, Tax refund applied to spouse's debts. Tax forms Statute of limitations Amended return, Unmarried persons. Tax forms Injured spouse allocation, Injured spouse. Tax forms T Tables and figures Exemption for dependents (Table 3), Table 3. Tax forms Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Tax forms Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Tax forms Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Tax forms Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Tax forms Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Tax forms Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Tax forms Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Tax forms , Payments to a third party. Tax forms Property settlements, transfers to, Transfers to third parties. Tax forms Tiebreaker rules, Tiebreaker rules. Tax forms TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Tax forms Unmarried persons, Unmarried persons. Tax forms W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Tax forms Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Tax forms Prev  Up     Home   More Online Publications
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The Tax Forms

Tax forms Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Tax forms irs. Tax forms gov/pub51. Tax forms What's New Social security and Medicare tax for 2014. Tax forms  The social security tax rate is 6. Tax forms 2% each for the employee and employer, unchanged from 2013. Tax forms The social security wage base limit is $117,000. Tax forms The Medicare tax rate is 1. Tax forms 45% each for the employee and employer, unchanged from 2013. Tax forms There is no wage base limit for Medicare tax. Tax forms Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Tax forms Withholding allowance. Tax forms  The 2014 amount for one withholding allowance on an annual basis is $3,950. Tax forms Change of responsible party. Tax forms  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Tax forms Form 8822-B must be filed within 60 days of the change. Tax forms If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Tax forms For a definition of "responsible party", see the Form 8822-B instructions. Tax forms Same-sex marriage. Tax forms  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax forms For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax forms R. Tax forms B. Tax forms 201, available at www. Tax forms irs. Tax forms gov/irb/2013-38_IRB/ar07. Tax forms html. Tax forms Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Tax forms Notice 2013-61, 2013-44 I. Tax forms R. Tax forms B. Tax forms 432, is available at www. Tax forms irs. Tax forms gov/irb/2013-44_IRB/ar10. Tax forms html. Tax forms Reminders Additional Medicare Tax withholding. Tax forms  In addition to withholding Medicare tax at 1. Tax forms 45%, you must withhold a 0. Tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax forms 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 forms Additional Medicare Tax is only imposed on the employee. Tax forms There is no employer share of Additional Medicare Tax. Tax forms 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 forms 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. Tax forms For more information on Additional Medicare Tax, visit IRS. Tax forms gov and enter “Additional Medicare Tax” in the search box. Tax forms Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax forms  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Tax forms 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. Tax forms For more information, visit IRS. Tax forms gov and enter “work opportunity tax credit” in the search box. Tax forms Outsourcing payroll duties. Tax forms  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Tax forms The employer remains responsible if the third party fails to perform any required action. Tax forms If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Tax forms gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Tax forms COBRA premium assistance credit. Tax forms  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Tax forms For more information, see COBRA premium assistance credit under Introduction. Tax forms Compensation paid to H-2A foreign agricultural workers. Tax forms  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Tax forms Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Tax forms On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Tax forms An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Tax forms In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Tax forms Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Tax forms These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Tax forms 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. Tax forms Additional employment tax information. Tax forms  Visit the IRS website at www. Tax forms irs. Tax forms gov/businesses and click on Employment Taxes under Businesses Topics. Tax forms For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Tax forms m. Tax forms –7:00 p. Tax forms m. Tax forms local time (Alaska and Hawaii follow Pacific time). Tax forms Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Tax forms Disregarded entities and qualified subchapter S subsidiaries (QSubs). Tax forms  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Tax forms Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Tax forms See Regulations sections 1. Tax forms 1361-4(a)(7) and 301. Tax forms 7701-2(c)(2)(iv). Tax forms Differential wage payments. Tax forms  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Tax forms For more information, see Publication 15 (Circular E). Tax forms Federal tax deposits must be made by electronic funds transfer. Tax forms  You must use electronic funds transfer to make all federal tax deposits. Tax forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax forms 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. Tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax forms EFTPS is a free service provided by the Department of Treasury. Tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax forms For more information on making federal tax deposits, see How To Deposit in section 7. Tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. Tax forms eftps. Tax forms gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Tax forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax forms Electronic filing and payment. Tax forms  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Tax forms Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Tax forms Spend less time and worry on taxes and more time running your business. Tax forms Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Tax forms For e-file, visit the IRS website at www. Tax forms irs. Tax forms gov/efile for additional information. Tax forms For EFTPS, visit www. Tax forms eftps. Tax forms gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Tax forms For electronic filing of Form W-2, visit www. Tax forms socialsecurity. Tax forms gov/employer. Tax forms If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Tax forms If a valid EIN is not provided, the return or payment will not be processed. Tax forms This may result in penalties and delays in processing your return or payment. Tax forms Electronic funds withdrawal (EFW). Tax forms  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Tax forms However, do not use EFW to make federal tax deposits. Tax forms For more information on paying your taxes using EFW, visit the IRS website at www. Tax forms irs. Tax forms gov/e-pay. Tax forms A fee may be charged to file electronically. Tax forms Credit or debit card payments. Tax forms   Employers can pay the balance due shown on Form 943 by credit or debit card. Tax forms Do not use a credit or debit card to make federal tax deposits. Tax forms For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Tax forms irs. Tax forms gov/e-pay. Tax forms When you hire a new employee. Tax forms  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Tax forms Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Tax forms If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Tax forms If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Tax forms See section 1 for more information. Tax forms Eligibility for employment. Tax forms  You must verify that each new employee is legally eligible to work in the United States. Tax forms This includes completing the U. Tax forms S. Tax forms Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax forms You can get the form from USCIS offices or by calling 1-800-870-3676. Tax forms Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Tax forms uscis. Tax forms gov for more information. Tax forms New hire reporting. Tax forms   You are required to report any new employee to a designated state new-hire registry. Tax forms A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Tax forms Many states accept a copy of Form W-4 with employer information added. Tax forms Visit the Office of Child Support Enforcement's website at www. Tax forms acf. Tax forms hhs. Tax forms gov/programs/cse/newhire for more information. Tax forms Dishonored payments. Tax forms  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Tax forms The penalty is $25 or 2% of the payment, whichever is more. Tax forms However, the penalty on dishonored payments of $24. Tax forms 99 or less is an amount equal to the payment. Tax forms For example, a dishonored payment of $18 is charged a penalty of $18. Tax forms Forms in Spanish. Tax forms  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Tax forms For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Tax forms For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Tax forms References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Tax forms Information returns. Tax forms  You may be required to file information returns to report certain types of payments made during the year. Tax forms For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Tax forms For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Tax forms Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Tax forms See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Tax forms If you file 250 or more Forms W-2, you must file them electronically. Tax forms SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Tax forms Information reporting customer service site. Tax forms  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Tax forms If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Tax forms The call site can also be reached by email at mccirp@irs. Tax forms gov. Tax forms Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Tax forms Web-based application for an employer identification number (EIN). Tax forms  You can apply for an employer identification number (EIN) online by visiting IRS. Tax forms gov and clicking on the Apply for an EIN Online link under Tools. Tax forms When a crew leader furnishes workers to you. Tax forms  Record the crew leader's name, address, and EIN. Tax forms See sections 2 and 10. Tax forms Change of address. Tax forms  Use Form 8822-B to notify the IRS of an address change. Tax forms Do not mail form 8822-B with your employment tax return. Tax forms Ordering forms and publications. Tax forms  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Tax forms irs. Tax forms gov/businesses. Tax forms Click on the Online Ordering for Information Returns and Employer Returns. Tax forms You can also visit www. Tax forms irs. Tax forms gov/formspubs to download other forms and publications. Tax forms Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Tax forms Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Tax forms socialsecurity. Tax forms gov/employer, to register for Business Services Online. Tax forms You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Tax forms Form W-3 will be created for you based on your Forms W-2. Tax forms Tax Questions. Tax forms   If you have a tax question, check the information available on IRS. Tax forms gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Tax forms m. Tax forms –7:00 p. Tax forms m. Tax forms local time (Alaska and Hawaii follow Pacific time). Tax forms We cannot answer tax questions sent to the address provided later for comments and suggestions. Tax forms Recordkeeping. Tax forms  Keep all records of employment taxes for at least 4 years. Tax forms These should be available for IRS review. Tax forms Your records should include the following information. Tax forms Your employer identification number (EIN). Tax forms Amounts and dates of all wage, annuity, and pension payments. Tax forms Names, addresses, social security numbers, and occupations of employees and recipients. Tax forms Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Tax forms Dates of employment for each employee. Tax forms Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Tax forms Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Tax forms Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Tax forms Copies of returns filed and confirmation numbers. Tax forms Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Tax forms If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Tax forms If the crew leader has no permanent mailing address, record his or her present address. Tax forms Private delivery services. Tax forms  You can use certain private delivery services designated by the IRS to send tax returns and payments. Tax forms The list includes only the following. Tax forms DHL Express (DHL): DHL Same Day Service. Tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax forms M. Tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax forms For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax forms gov and enter "private delivery service" in the search box. Tax forms Your private delivery service can tell you how to get written proof of the mailing date. Tax forms Private delivery services cannot deliver items to P. Tax forms O. Tax forms boxes. Tax forms You must use the U. Tax forms S. Tax forms Postal Service to mail any item to an IRS P. Tax forms O. Tax forms box address. Tax forms Photographs of missing children. Tax forms  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax forms Calendar The following are important dates and responsibilities. Tax forms See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Tax forms Also see Publication 509, Tax Calendars. Tax forms   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. Tax forms A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Tax forms However, a statewide legal holiday does not delay the due date of federal tax deposits. Tax forms See Deposits on Business Days Only in section 7. Tax forms For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Tax forms S. Tax forms Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Tax forms See Private delivery services under Reminders. Tax forms By January 31 . Tax forms   File Form 943. Tax forms See section 8 for more information on Form 943. Tax forms If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Tax forms Furnish each employee with a completed Form W-2. Tax forms Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Tax forms File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax forms See section 10 for more information on FUTA. Tax forms If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Tax forms File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Tax forms If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Tax forms By February 15. Tax forms  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Tax forms On February 16. Tax forms  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Tax forms 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. Tax forms If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Tax forms See section 5 for more information. Tax forms 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. Tax forms By February 28. Tax forms   File paper Forms 1099 and 1096. Tax forms File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Tax forms S. Tax forms Information Returns, with the IRS. Tax forms For electronically filed returns, see By March 31 below. Tax forms File paper Forms W-2 and W-3. Tax forms File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Tax forms For electronically filed returns, see By March 31 next. Tax forms By March 31. Tax forms   File electronic Forms W-2 and 1099. Tax forms File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Tax forms 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. Tax forms socialsecurity. Tax forms gov/employer. Tax forms For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Tax forms By April 30, July 31, October 31, and January 31. Tax forms   Deposit FUTA taxes. Tax forms Deposit FUTA tax if the undeposited amount is over $500. Tax forms Before December 1. Tax forms  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Tax forms Introduction This publication is for employers of agricultural workers (farmworkers). Tax forms It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Tax forms Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Tax forms If you have nonfarm employees, see Publication 15 (Circular E). Tax forms If you have employees in the U. Tax forms S. Tax forms Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Tax forms Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Tax forms Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Tax forms Comments and suggestions. Tax forms   We welcome your comments about this publication and your suggestions for future editions. Tax forms   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms   You can also send us comments from www. Tax forms irs. Tax forms gov/formspubs. Tax forms Click on More Information and then click on Comment on Tax Forms and Publications. Tax forms   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Tax forms COBRA premium assistance credit. Tax forms   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Tax forms COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Tax forms Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Tax forms Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Tax forms Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Tax forms For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Tax forms   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Tax forms For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Tax forms   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Tax forms The assistance for the coverage can last up to 15 months. Tax forms   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Tax forms For more information, see Notice 2009-27, 2009-16 I. Tax forms R. Tax forms B. Tax forms 838, available at www. Tax forms irs. Tax forms gov/irb/2009-16_irb/ar09. Tax forms html. Tax forms   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Tax forms   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Tax forms The reimbursement is made through a credit against the employer's employment tax liabilities. Tax forms For information on how to claim the credit, see the Instructions for Form 943. Tax forms The credit is treated as a deposit made on the first day of the return period. Tax forms In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Tax forms In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Tax forms   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Tax forms Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Tax forms In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Tax forms In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Tax forms Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Tax forms Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Tax forms A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Tax forms   For more information, visit IRS. Tax forms gov and enter “COBRA” in the search box. Tax forms Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications