Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Taxes 2011

Tax MilitaryTurbotax Login IntuitH&r Block Printable CouponNj Tax Form 1040x1040x Form 20132011 Free Tax Usa2013 Amended Tax ReturnHow Can I Amend My Tax ReturnTax Preparation SoftwareFree Tax Filing OnlineHow Do I Amend My 2013 Tax Return1040 Income Tax Forms2011 Free Efile Taxes2011 Federal Income Tax Forms 1040 EzForm 1040 XTax Form 1040x More:label_tax_20form_201040x More:bizfinanceFile My Taxes For 2012When Can You File TaxesForm 1040ez InstructionsTax Form 1040x InstructionsFiling Past Taxes1040 Schedule A Tax FormState Income Tax FormIrsgov ComFile My State Tax Return FreeWww Mifastfile OrgIrs Form 990 Ez 2010Free Income Tax FilingFile 2012 Tax Return FreeOnline 1040ez FormMilitary Turbo TaxHow To Amend 1040ez Tax FormFree Federal Tax Filing 2011File 2006 Tax Return FreeEz Form 1040Free State Tax Filing TurbotaxFree Tax ReturnWww Irs GovefileBuy Turbotax 2011Filing 2011 Tax Return

Taxes 2011

Taxes 2011 Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Taxes 2011 Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Taxes 2011 Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Taxes 2011 Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Taxes 2011 Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Taxes 2011 Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Taxes 2011 C Campaign contributions, Lobbying and political activities. Taxes 2011 , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Taxes 2011 Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Taxes 2011 Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Taxes 2011 D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Taxes 2011 Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Taxes 2011 Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Taxes 2011 Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Taxes 2011 Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Taxes 2011 Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Taxes 2011 Educator Expenses, Eligible educator. Taxes 2011 Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Taxes 2011 Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Taxes 2011 Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Taxes 2011 , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Taxes 2011 Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Taxes 2011 F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Taxes 2011 Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Taxes 2011 Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Taxes 2011 Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Taxes 2011 , Depreciation. Taxes 2011 , Computer used in a home office. Taxes 2011 Free tax services, Free help with your tax return. Taxes 2011 Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Taxes 2011 State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Taxes 2011 Expenses, Home Office Principal place of business, Principal place of business. Taxes 2011 Travel and transportation expenses, Home office. Taxes 2011 I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Taxes 2011 K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Taxes 2011 Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Taxes 2011 , Lobbying Expenses, Exceptions. Taxes 2011 Local transportation, Local transportation expenses. Taxes 2011 Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Taxes 2011 Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Taxes 2011 P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Taxes 2011 , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Taxes 2011 Prosecution travel expenses, Federal crime investigation and prosecution. Taxes 2011 Protective clothing, Protective clothing. Taxes 2011 Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Taxes 2011 Computer used in a home office, Computer used in a home office. Taxes 2011 Depreciation, Depreciation. Taxes 2011 Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Taxes 2011 Impairment-related work expenses, Impairment-related work expenses. Taxes 2011 Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Taxes 2011 Research expenses, Research Expenses of a College Professor Résumé, Résumé. Taxes 2011 Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Taxes 2011 , Additional information. Taxes 2011 Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Taxes 2011 Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Taxes 2011 Education, Travel as education. Taxes 2011 Indefinite work assignments, Indefinite work assignment. Taxes 2011 Job search, Travel and transportation expenses. Taxes 2011 Local transportation, Local transportation expenses. Taxes 2011 Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Taxes 2011 Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Taxes 2011 Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Taxes 2011 W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

2012 ITIN Review Frequently Asked Questions

What are the interim changes to the ITIN application requirements?
The IRS is revising its procedures for issuing new Individual Taxpayer Identification Numbers (ITINs) as part of a comprehensive review of the ITIN processing procedures. Forms W-7, Application for IRS Individual Taxpayer Identification Number, submitted during the interim period beginning June 22, 2012 through the end of the year must include original documentation such as passports and birth certificates, or copies of these documents certified by the issuing agency. During this interim period, notarized copies of documentation will not be accepted.

Are there any applicants who are exempt from these new requirements?
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box "e" on Form W-7 and military dependents use box "d"). Exceptions to the new interim document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent's U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes "a" and "h" on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

What is the difference between a "certified" and a "notarized" document?
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications. Note there are some applicants who are exempt from this change. This exemption is described in a previous question.

Why is IRS changing the ITIN program procedures?
The IRS is instituting these interim changes while conducting a review of the program designed to strengthen and protect the integrity of the ITIN process.

Is this a temporary change to the program? If so, how long will it be in effect?
These are interim changes that have been put in place during a comprehensive review of ITIN processing procedures. Any permanent changes will be issued before the start of the 2013 filing season when most requests for ITINs come in.

When will the interim changes be effective?
These changes will be effective for all new applications submitted on or after June 22, 2012 and will remain in effect until the final rules are issued later this year.

If a taxpayer had a pending application on file with IRS before June 22, 2012, will processing continue with the notarized copies already submitted?
Yes, the IRS is analyzing the existing inventory of ITIN applications. Some taxpayers who have already filed applications may be required to furnish additional documentation directly to the IRS. However, no additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.

If a taxpayer had a pending application on file with IRS before June 22, 2012, that included original or certified documents, will the taxpayer need to take any additional action?
No. IRS will continue to process pending applications that include original or certified documentation.

Will Publications 1915, 4520 or 4327, or tax forms and instructions change to reflect this new requirement? If so, when will they change and when will they be available to the public?
Since these are interim changes, publications, forms and instructions will not change. Once IRS has determined the appropriate changes, these and other appropriate instructions will be updated to reflect the new policy.

Will taxpayers be able to submit Form W-7 applications (with original documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept original documentation or copies of these documents certified by the issuing agency and forward the documents to the Austin Submission Processing Center. 

Which documents are acceptable?
See the instructions for Form W-7. These instructions list 13 acceptable documents.

Will the IRS return my original documents to me? How long will it take to get them back?
The IRS currently receives original documents with some applications and we have a process in place to ensure that documents are returned to applicants.  The original and certified documents will be returned to applicants using the mailing address on the application via postage paid standard U.S. mail within 60 days of receipt and processing of the Form W-7.

Whom should I contact if I do not receive the documents within the allotted period?
If you do not receive your original documents within 65 days of mailing to the IRS, allowing 5 days for postal mail receipt, you may call 1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (this is not a toll free number).

Are there any alternative options for me if I cannot get the original documents I need?
Unless you are one of the exempt applicants described above, this change requires the submission of original or certified copies of documentation from the issuing agency in order to obtain an ITIN. You may be able to request a certified copy of your passport or similar international identification (e.g., Matricula Card) at your local consulate's office.

If I cannot get the documents I need to apply for an ITIN, can I apply for a Social Security number instead?
If you qualify for a social security number, you should not be applying for an ITIN.

Can my consulate or embassy certify my documents?
You may be able to request a certified copy of documents at an embassy or consulate.  However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information.

My consulate or embassy wants to know why I need a certified copy of my passport.  What should I provided them as proof of requirement?
We recommend that you refer the consulate or embassy to the information on www.IRS.gov or that you download and copy that information and provide it to them.

Will the IRS accept an apostille document?
During this interim period, the IRS is only accepting original documentation or copies of documents certified by the issuing country or agency.  An apostille does not meet these requirements since it is similar to the U.S. Notary, which we are currently not accepting.  You may be able to request a certified copy of identification documents at the applicant’s embassy or consulate. However, services may vary between countries so we recommend that you contact the appropriate consulate or embassy for that information.  

As a reminder, some categories of applicants are exempt from the requirement to provide original or certified copies including U.S. Military spouses (box “e” on Form W-7), U.S. Military dependents (box “d” on Form W-7), and non-resident aliens applying for ITINs to claim tax treaty benefits (box “a” and ”h” on Form W-7).

 

Additional Information For Certifying Acceptance Agents (CAAs) and Acceptance Agents (AAs)

Can CAAs and AAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients but must provide the original documents or certified copies from the issuing agency along with Form 14194, Certificate of Accuracy, unless the applicant is exempt as described above. If the applicant is exempt, CAAs and AAs must still provide identification documents along with the Form 14194, however, notarized copies of those documents will be accepted.

As a CAA or AA, is there anything I need to do differently when submitting my client's W-7 application for an ITIN?
As a CAA or AA you will be required to include original documentation or certified copies from the issuing agency along with your client's Form W-7 application. While using Form 14194, Certificate of Accuracy, in lieu of original documents is no longer appropriate, the IRS still requires that you submit it with the applications and necessary documents. IRS will make the determination of whether applicants qualify for an ITIN based on the documentation submitted. Note the exempt applicants described above.

Will IRS continue to process applications to become an AA or CAA?
IRS will not process any applications during this interim review period but those interested in being an AA or CAA should still submit their applications during the open season that runs through August 31, 2012.

Page Last Reviewed or Updated: 03-Jun-2013

The Taxes 2011

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