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2014 1040ez Forms

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2014 1040ez Forms

2014 1040ez forms Index A Abroad, citizens living, filing requirements, U. 2014 1040ez forms S. 2014 1040ez forms Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2014 1040ez forms , Temporary absences. 2014 1040ez forms , Temporary absences. 2014 1040ez forms Accounting periods, joint returns, Accounting period. 2014 1040ez forms Adopted child, Exception for adopted child. 2014 1040ez forms , Adopted child. 2014 1040ez forms , Adopted child. 2014 1040ez forms Taxpayer identification number, Taxpayer identification numbers for adoptees. 2014 1040ez forms Age Filing status determination, Age. 2014 1040ez forms Gross income and filing requirements (Table 1), Table 1. 2014 1040ez forms 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2014 1040ez forms Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2014 1040ez forms (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2014 1040ez forms American citizens abroad, U. 2014 1040ez forms S. 2014 1040ez forms Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2014 1040ez forms Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2014 1040ez forms Dependency allotments, Armed Forces dependency allotments. 2014 1040ez forms GI Bill benefits, Tuition payments and allowances under the GI Bill. 2014 1040ez forms Military quarters allotments, Tax-exempt military quarters allowances. 2014 1040ez forms Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2014 1040ez forms B Birth of child, Death or birth. 2014 1040ez forms Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2014 1040ez forms S. 2014 1040ez forms citizen or resident alien. 2014 1040ez forms , Citizen or Resident Test, Child in Canada or Mexico. 2014 1040ez forms Capital expenses, Capital expenses. 2014 1040ez forms Child born alive, Child born alive. 2014 1040ez forms Child care expenses, Child care expenses. 2014 1040ez forms Child custody, Custodial parent and noncustodial parent. 2014 1040ez forms Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2014 1040ez forms Child tax credit, Child tax credit. 2014 1040ez forms Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2014 1040ez forms , Death or birth. 2014 1040ez forms Claiming parent, when child is head of household, Special rule for parent. 2014 1040ez forms Custody of, Custodial parent and noncustodial parent. 2014 1040ez forms Death of child, Death or birth. 2014 1040ez forms , Death or birth. 2014 1040ez forms Dividends of, Unearned income. 2014 1040ez forms Filing requirements as dependents (Table 2), Table 2. 2014 1040ez forms 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2014 1040ez forms 2013 Filing Requirements for Dependents , Unearned income. 2014 1040ez forms Kidnapped, Kidnapped child. 2014 1040ez forms , Kidnapped child. 2014 1040ez forms Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2014 1040ez forms Church employees, filing requirements (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2014 1040ez forms S. 2014 1040ez forms , filing requirements, U. 2014 1040ez forms S. 2014 1040ez forms Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2014 1040ez forms Community property states, Community property states. 2014 1040ez forms Cousin, Cousin. 2014 1040ez forms Custody of child, Custodial parent and noncustodial parent. 2014 1040ez forms D Death Of child, Death or birth of child. 2014 1040ez forms Of dependent, Death or birth. 2014 1040ez forms , Death or birth. 2014 1040ez forms Of spouse, Spouse died during the year. 2014 1040ez forms , Spouse died. 2014 1040ez forms , Spouse died before signing. 2014 1040ez forms , Death of spouse. 2014 1040ez forms Decedents, Spouse died during the year. 2014 1040ez forms , Decedent's final return. 2014 1040ez forms (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2014 1040ez forms Born and died within year, Born and died in 2013. 2014 1040ez forms Child's earnings, Child's earnings. 2014 1040ez forms Death of, Death or birth. 2014 1040ez forms Earned income, Earned income. 2014 1040ez forms Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2014 1040ez forms 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2014 1040ez forms Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2014 1040ez forms Disabled Child, Permanently and totally disabled. 2014 1040ez forms Dependent, Disabled dependent working at sheltered workshop. 2014 1040ez forms Divorced parents, Children of divorced or separated parents (or parents who live apart). 2014 1040ez forms Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2014 1040ez forms Filing status, Divorced persons. 2014 1040ez forms , Divorce and remarriage. 2014 1040ez forms , Divorced persons. 2014 1040ez forms Joint returns, responsibility for, Divorced taxpayer. 2014 1040ez forms Personal exemption, Divorced or separated spouse. 2014 1040ez forms Domestic help, no exemption for, Housekeepers, maids, or servants. 2014 1040ez forms Dual-status taxpayers Exemptions, Dual-status taxpayers. 2014 1040ez forms Joint returns not available, Nonresident alien or dual-status alien. 2014 1040ez forms E Earned income Defined for purposes of standard deduction, Earned income defined. 2014 1040ez forms Dependent filing requirements (Table 2), Table 2. 2014 1040ez forms 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2014 1040ez forms Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2014 1040ez forms Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2014 1040ez forms Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2014 1040ez forms Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2014 1040ez forms Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2014 1040ez forms Determination of, Filing status. 2014 1040ez forms , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2014 1040ez forms , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2014 1040ez forms ). 2014 1040ez forms Foreign employment, filing requirements, U. 2014 1040ez forms S. 2014 1040ez forms Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2014 1040ez forms Form 1040 Personal exemption, Form 1040 filers. 2014 1040ez forms Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2014 1040ez forms , How to file. 2014 1040ez forms , How to file. 2014 1040ez forms Form 1040A Personal exemption, Form 1040A filers. 2014 1040ez forms Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2014 1040ez forms , How to file. 2014 1040ez forms , How to file. 2014 1040ez forms Form 1040EZ Personal exemption, Form 1040EZ filers. 2014 1040ez forms Use of, How to file. 2014 1040ez forms , How to file. 2014 1040ez forms Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2014 1040ez forms Standard deduction, change to itemized deductions, Changing your mind. 2014 1040ez forms Form 1099-B, Form 1099-B received. 2014 1040ez forms Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2014 1040ez forms Form 8857, innocent spouse relief, Relief from joint responsibility. 2014 1040ez forms Form SS-5, social security number request, No SSN. 2014 1040ez forms Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2014 1040ez forms Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2014 1040ez forms Foster care payments and expenses, Foster care payments and expenses. 2014 1040ez forms , Foster care. 2014 1040ez forms Foster child, Foster child. 2014 1040ez forms , Foster care payments and expenses. 2014 1040ez forms , Foster child. 2014 1040ez forms , Foster care. 2014 1040ez forms Free tax services, Free help with your tax return. 2014 1040ez forms Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2014 1040ez forms Gross income Defined, Gross income. 2014 1040ez forms Filing requirements (Table 1), Table 1. 2014 1040ez forms 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2014 1040ez forms 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2014 1040ez forms Exemption for spouse, Head of household. 2014 1040ez forms Filing requirements (Table 1), Table 1. 2014 1040ez forms 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2014 1040ez forms Help (see Tax help) Home Aged, home for, Home for the aged. 2014 1040ez forms Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2014 1040ez forms I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2014 1040ez forms Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2014 1040ez forms Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2014 1040ez forms Innocent spouse relief, Relief from joint responsibility. 2014 1040ez forms Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2014 1040ez forms IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2014 1040ez forms Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2014 1040ez forms When to itemize, When to itemize. 2014 1040ez forms ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2014 1040ez forms J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2014 1040ez forms Dependents on, Joint return. 2014 1040ez forms Personal exemption, Joint return. 2014 1040ez forms K Kidnapped children Qualifying child, Kidnapped child. 2014 1040ez forms Qualifying relative, Kidnapped child. 2014 1040ez forms Widow(er) with dependent child, Death or birth. 2014 1040ez forms L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2014 1040ez forms Local law violated, Local law violated. 2014 1040ez forms Lodging, Lodging. 2014 1040ez forms Losses, rental real estate, Rental activity losses. 2014 1040ez forms M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2014 1040ez forms Exemption for spouse, Separate return. 2014 1040ez forms Itemized deductions, Married persons who filed separate returns. 2014 1040ez forms Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2014 1040ez forms Filing status, Married persons. 2014 1040ez forms Medical insurance premiums, Medical insurance premiums. 2014 1040ez forms Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2014 1040ez forms S. 2014 1040ez forms citizen or resident alien. 2014 1040ez forms , Citizen or Resident Test, Child in Canada or Mexico. 2014 1040ez forms Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2014 1040ez forms S. 2014 1040ez forms national. 2014 1040ez forms Nonresident aliens, Nonresident aliens. 2014 1040ez forms Dependents, Taxpayer identification numbers for aliens. 2014 1040ez forms Exemptions, Nonresident aliens. 2014 1040ez forms Joint return, Nonresident alien or dual-status alien. 2014 1040ez forms Spouse, Nonresident alien spouse. 2014 1040ez forms Taxpayer identification number, Taxpayer identification numbers for aliens. 2014 1040ez forms O Overseas taxpayers, U. 2014 1040ez forms S. 2014 1040ez forms Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2014 1040ez forms Parents who never married, Parents who never married. 2014 1040ez forms Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2014 1040ez forms Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2014 1040ez forms Rental losses, Rental activity losses. 2014 1040ez forms Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2014 1040ez forms Scholarships, Earned income. 2014 1040ez forms , Scholarships. 2014 1040ez forms , Gross income defined. 2014 1040ez forms , Do Not Include in Total Support , Earned income defined. 2014 1040ez forms Self-employed persons Filing requirements (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2014 1040ez forms Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2014 1040ez forms Separated taxpayers Filing status, Considered married. 2014 1040ez forms , Married persons living apart. 2014 1040ez forms Living apart but not legally separated, Considered married. 2014 1040ez forms Personal exemption, Divorced or separated spouse. 2014 1040ez forms Signatures, joint returns, Signing a joint return. 2014 1040ez forms Single taxpayers Filing status, Unmarried persons. 2014 1040ez forms , Single Gross income filing requirements (Table 1), Table 1. 2014 1040ez forms 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2014 1040ez forms Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2014 1040ez forms Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2014 1040ez forms , Spouse died before signing. 2014 1040ez forms , Death of spouse. 2014 1040ez forms Dual-status alien spouse, Nonresident alien or dual-status alien. 2014 1040ez forms Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2014 1040ez forms Nonresident alien, Nonresident alien spouse. 2014 1040ez forms Signing joint returns, Signing a joint return. 2014 1040ez forms Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2014 1040ez forms Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2014 1040ez forms Stillborn child, Stillborn child. 2014 1040ez forms Students Defined, Student defined. 2014 1040ez forms Foreign, Foreign students' place of residence. 2014 1040ez forms Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2014 1040ez forms 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2014 1040ez forms Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2014 1040ez forms , Death or birth. 2014 1040ez forms T Tables and figures, Keeping Up a Home, Worksheet 2. 2014 1040ez forms Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2014 1040ez forms 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2014 1040ez forms 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2014 1040ez forms Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2014 1040ez forms , Temporary absences. 2014 1040ez forms Tiebreaker rules, Tiebreaker rules. 2014 1040ez forms Tips, reporting of (Table 3), Table 3. 2014 1040ez forms Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2014 1040ez forms U U. 2014 1040ez forms S. 2014 1040ez forms citizen or resident, Citizen or Resident Test U. 2014 1040ez forms S. 2014 1040ez forms citizens filing abroad, filing requirements Filing requirements, U. 2014 1040ez forms S. 2014 1040ez forms Citizens or Resident Aliens Living Abroad U. 2014 1040ez forms S. 2014 1040ez forms national, U. 2014 1040ez forms S. 2014 1040ez forms national. 2014 1040ez forms U. 2014 1040ez forms S. 2014 1040ez forms possessions, income from, Individuals With Income From U. 2014 1040ez forms S. 2014 1040ez forms Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2014 1040ez forms ). 2014 1040ez forms What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2014 1040ez forms Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2014 1040ez forms Worksheet 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Contact My Local Office in Massachusetts

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Boston  JFK Federal Building
15 New Sudbury St.
Boston, MA  02203 

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(617) 316-2850 
Brockton  120 Liberty St.
Brockton, MA 02301 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
**(Closed for lunch 1:00 p.m. – 2:00 p.m. from 1/2 - 4/15)** 
 

Services Provided

(508) 586-4671 
Fitchburg  881 Main St.
Fitchburg, MA 01420 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(978) 342-0016
Hyannis  75 Perseverance Way
Hyannis, MA 02601 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(508) 775-0029 
Pittsfield  78 Center St.
Pittsfield, MA 01201 

Monday and Tuesday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(413) 499-1573 
Springfield  1550 Main St.
Springfield, MA 01103 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)
 

Services Provided

(413) 788-0284 
Stoneham  1 Montvale Ave.
Stoneham, MA 02180 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(781) 835-4350 
Worcester  120 Front St.
Worcester, MA 01608 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

 Services Provided

(508) 793-8227 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (617) 316-2690 in Boston or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
25 New Sudbury St. Stop 20826
Boston, MA 02203

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2014 1040ez Forms

2014 1040ez forms 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. 2014 1040ez forms Filing options when no return is required. 2014 1040ez forms 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. 2014 1040ez forms Claim for refund process. 2014 1040ez forms 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. 2014 1040ez forms The worker is your employee if you can control not only what work is done, but how it is done. 2014 1040ez forms 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. 2014 1040ez forms It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 2014 1040ez forms Example. 2014 1040ez forms You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 2014 1040ez forms Betty follows your specific instructions about household and child care duties. 2014 1040ez forms You provide the household equipment and supplies that Betty needs to do her work. 2014 1040ez forms Betty is your household employee. 2014 1040ez forms Household work. 2014 1040ez forms   Household work is work done in or around your home. 2014 1040ez forms 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. 2014 1040ez forms Workers who are not your employees. 2014 1040ez forms   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 2014 1040ez forms A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 2014 1040ez forms   A worker who performs child care services for you in his or her home generally is not your employee. 2014 1040ez forms   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 2014 1040ez forms Example. 2014 1040ez forms You made an agreement with John Peters to care for your lawn. 2014 1040ez forms John runs a lawn care business and offers his services to the general public. 2014 1040ez forms He provides his own tools and supplies, and he hires and pays any helpers he needs. 2014 1040ez forms Neither John nor his helpers are your household employees. 2014 1040ez forms More information. 2014 1040ez forms   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 2014 1040ez forms 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. 2014 1040ez forms When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 2014 1040ez forms S. 2014 1040ez forms Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2014 1040ez forms 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. 2014 1040ez forms You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 2014 1040ez forms Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 2014 1040ez forms You should keep the completed Form I-9 in your own records. 2014 1040ez forms Do not submit it to the IRS, the USCIS, or any other government or other entity. 2014 1040ez forms The form must be kept available for review upon notice by an authorized U. 2014 1040ez forms S. 2014 1040ez forms Government official. 2014 1040ez forms Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 2014 1040ez forms Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 2014 1040ez forms uscis. 2014 1040ez forms gov. 2014 1040ez forms 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. 2014 1040ez forms You also can visit the USCIS website at www. 2014 1040ez forms uscis. 2014 1040ez forms gov to get Form I-9. 2014 1040ez forms For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 2014 1040ez forms 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. 2014 1040ez forms To find out, read Table 1. 2014 1040ez forms You do not need to withhold federal income tax from your household employee's wages. 2014 1040ez forms But if your employee asks you to withhold it, you can. 2014 1040ez forms See Do You Need To Withhold Federal Income Tax, later. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms The rest of this publication does not apply to you. 2014 1040ez forms State employment taxes. 2014 1040ez forms   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 2014 1040ez forms For a list of state unemployment tax agencies, visit the U. 2014 1040ez forms S. 2014 1040ez forms Department of Labor's website at www. 2014 1040ez forms workforcesecurity. 2014 1040ez forms doleta. 2014 1040ez forms gov/unemploy/agencies. 2014 1040ez forms asp. 2014 1040ez forms You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2014 1040ez forms    Table 1. 2014 1040ez forms Do You Need To Pay Employment Taxes? IF you . 2014 1040ez forms . 2014 1040ez forms . 2014 1040ez forms THEN you need to . 2014 1040ez forms . 2014 1040ez forms . 2014 1040ez forms A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 2014 1040ez forms Withhold and pay social security and Medicare taxes. 2014 1040ez forms The taxes are 15. 2014 1040ez forms 3%1 of cash wages. 2014 1040ez forms Your employee's share is 7. 2014 1040ez forms 65%1. 2014 1040ez forms   (You can choose to pay it yourself and not withhold it. 2014 1040ez forms ) Your share is 7. 2014 1040ez forms 65%. 2014 1040ez forms   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). 2014 1040ez forms B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 2014 1040ez forms Pay federal unemployment tax. 2014 1040ez forms The tax is 6% of cash wages. 2014 1040ez forms Wages over $7,000 a year per employee are not taxed. 2014 1040ez forms You also may owe state unemployment tax. 2014 1040ez forms   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 2014 1040ez forms 1In addition to withholding Medicare tax at 1. 2014 1040ez forms 45%, you must withhold a 0. 2014 1040ez forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2014 1040ez 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. 2014 1040ez forms Additional Medicare Tax is only imposed on the employee. 2014 1040ez forms There is no employer share of Additional Medicare Tax. 2014 1040ez 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. 2014 1040ez forms Note. 2014 1040ez forms If neither A nor B above applies, you do not need to pay any federal employment taxes. 2014 1040ez forms But you may still need to pay state employment taxes. 2014 1040ez forms Table 2. 2014 1040ez forms Household Employer's Checklist You may need to do the following things when you have a household employee. 2014 1040ez forms   When you hire a household employee: □ Find out if the person can legally work in the United States. 2014 1040ez forms  □ Find out if you need to pay state taxes. 2014 1040ez forms When you pay your household employee: □ Withhold social security and Medicare taxes. 2014 1040ez forms  □ Withhold federal income tax. 2014 1040ez forms  □ Decide how you will make tax payments. 2014 1040ez forms  □ Keep records. 2014 1040ez forms By February 2, 2015: □ Get an employer identification number (EIN). 2014 1040ez forms  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 2014 1040ez forms 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). 2014 1040ez forms 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). 2014 1040ez forms  If you do not have to file a return, file Schedule H by itself. 2014 1040ez forms Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 2014 1040ez forms The Medicare tax pays for hospital insurance. 2014 1040ez forms Both you and your household employee may owe social security and Medicare taxes. 2014 1040ez forms Your share is 7. 2014 1040ez forms 65% (6. 2014 1040ez forms 2% for social security tax and 1. 2014 1040ez forms 45% for Medicare tax) of the employee's social security and Medicare wages. 2014 1040ez forms Your employee's share is also 7. 2014 1040ez forms 65% (6. 2014 1040ez forms 2% for social security tax and 1. 2014 1040ez forms 45% for Medicare tax). 2014 1040ez forms In addition to withholding Medicare tax at 1. 2014 1040ez forms 45%, you must withhold a 0. 2014 1040ez forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2014 1040ez 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. 2014 1040ez forms Additional Medicare Tax is only imposed on the employee. 2014 1040ez forms There is no employer share of Additional Medicare Tax. 2014 1040ez 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. 2014 1040ez forms For more information on Additional Medicare Tax, visit IRS. 2014 1040ez forms gov and enter “Additional Medicare Tax” in the search box. 2014 1040ez forms Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2014 1040ez forms You are responsible for payment of your employee's share of the taxes as well as your own. 2014 1040ez forms You can either withhold your employee's share from the employee's wages or pay it from your own funds. 2014 1040ez forms If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 2014 1040ez forms Pay the taxes as discussed under How Do You Make Tax Payments, later. 2014 1040ez forms Also, see What Forms Must You File, later. 2014 1040ez forms Social security and Medicare wages. 2014 1040ez forms   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 2014 1040ez forms   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. 2014 1040ez forms However, any noncash wages you pay do not count as social security and Medicare wages. 2014 1040ez forms   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. 2014 1040ez forms Cash wages. 2014 1040ez forms   Cash wages include wages you pay by check, money order, etc. 2014 1040ez forms Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 2014 1040ez forms However, cash you give your employee in place of these items is included in cash wages. 2014 1040ez forms State disability payments treated as wages. 2014 1040ez forms   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 2014 1040ez forms For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 2014 1040ez forms Wages not counted. 2014 1040ez forms   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. 2014 1040ez forms Your spouse. 2014 1040ez forms Your child who is under the age of 21. 2014 1040ez forms Your parent. 2014 1040ez forms Exception: Count these wages if both the following conditions apply. 2014 1040ez forms Your parent cares for your child who is either of the following. 2014 1040ez forms 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. 2014 1040ez forms Your marital status is one of the following. 2014 1040ez forms 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. 2014 1040ez forms An employee who is under the age of 18 at any time during the year. 2014 1040ez forms Exception: Count these wages if providing household services is the employee's principal occupation. 2014 1040ez forms If the employee is a student, providing household services is not considered to be his or her principal occupation. 2014 1040ez forms 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. 2014 1040ez forms Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 2014 1040ez forms See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 2014 1040ez forms Withholding the employee's share. 2014 1040ez forms   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. 2014 1040ez forms However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 2014 1040ez forms   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. 2014 1040ez forms 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. 2014 1040ez forms   Withhold 7. 2014 1040ez forms 65% (6. 2014 1040ez forms 2% for social security tax and 1. 2014 1040ez forms 45% for Medicare tax) from each payment of social security and Medicare wages. 2014 1040ez forms Generally, you can use Table 3 to figure the proper amount to withhold. 2014 1040ez forms You will pay the amount withheld to the IRS with your share of the taxes. 2014 1040ez forms Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 2014 1040ez forms Table 3. 2014 1040ez forms Employee Social Security (6. 2014 1040ez forms 2%) and Medicare (1. 2014 1040ez forms 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 2014 1040ez forms ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2014 1040ez forms For example, on a wage payment of $180, the employee social security tax is $11. 2014 1040ez forms 16 ($6. 2014 1040ez forms 20 tax on $100 plus $4. 2014 1040ez forms 96 on $80 wages). 2014 1040ez forms The employee Medicare tax is $2. 2014 1040ez forms 61 ($1. 2014 1040ez forms 45 tax on $100 plus $1. 2014 1040ez forms 16 on $80 wages). 2014 1040ez forms 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 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2014 1040ez forms 14 1. 2014 1040ez forms 44 50. 2014 1040ez forms 00 . 2014 1040ez forms 3. 2014 1040ez forms 10 . 2014 1040ez forms 73 100. 2014 1040ez forms 00 . 2014 1040ez forms 6. 2014 1040ez forms 20 1. 2014 1040ez forms 45 1In addition to withholding Medicare tax at 1. 2014 1040ez forms 45%, you must withhold a 0. 2014 1040ez forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2014 1040ez 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. 2014 1040ez forms Additional Medicare Tax is only imposed on the employee. 2014 1040ez forms There is no employer share of Additional Medicare Tax. 2014 1040ez 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. 2014 1040ez forms   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 2014 1040ez forms If you withhold too much, you should repay the employee. 2014 1040ez forms    In addition to withholding Medicare tax at 1. 2014 1040ez forms 45%, you must withhold a 0. 2014 1040ez forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2014 1040ez 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. 2014 1040ez forms Additional Medicare Tax is only imposed on the employee. 2014 1040ez forms There is no employer share of Additional Medicare Tax. 2014 1040ez 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. 2014 1040ez forms For more information on Additional Medicare Tax, visit IRS. 2014 1040ez forms gov and enter “Additional Medicare Tax” in the search box. 2014 1040ez forms Example. 2014 1040ez forms On February 13, 2014, Mary Brown hired Jane R. 2014 1040ez forms Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 2014 1040ez forms Jane worked for the remainder of the year (a total of 46 weeks). 2014 1040ez forms Mary did not give Jane a Form W-4 to request federal or state tax withholding. 2014 1040ez forms The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 2014 1040ez forms See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 2014 1040ez forms Total cash wages paid to Jane $2,300. 2014 1040ez forms 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 2014 1040ez forms 60 ($2,300 x 6. 2014 1040ez forms 2% (. 2014 1040ez forms 062))         Medicare tax $33. 2014 1040ez forms 35       ($2,300 x 1. 2014 1040ez forms 45% (. 2014 1040ez forms 0145)) Mary's share of:     Social security tax $142. 2014 1040ez forms 60  ($2,300 x 6. 2014 1040ez forms 2% (. 2014 1040ez forms 062))           Medicare tax $33. 2014 1040ez forms 35  ($2,300 x 1. 2014 1040ez forms 45% (. 2014 1040ez forms 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 2014 1040ez forms 00   Box 4: Social security tax withheld 142. 2014 1040ez forms 60   Box 6: Medicare tax withheld 33. 2014 1040ez forms 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 2014 1040ez forms Not withholding the employee's share. 2014 1040ez forms   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. 2014 1040ez forms 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. 2014 1040ez forms However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 2014 1040ez forms Example. 2014 1040ez forms 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. 2014 1040ez forms You expect to pay your employee $1,900 or more for the year. 2014 1040ez forms You decide to pay your employee's share of social security and Medicare taxes from your own funds. 2014 1040ez forms You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 2014 1040ez forms For social security and Medicare tax purposes, your employee's wages each payday are $100. 2014 1040ez forms For each wage payment, you will pay $15. 2014 1040ez forms 30 when you pay the taxes. 2014 1040ez forms This is $7. 2014 1040ez forms 65 ($6. 2014 1040ez forms 20 for social security tax + $1. 2014 1040ez forms 45 for Medicare tax) to cover your employee's share plus $7. 2014 1040ez forms 65 ($6. 2014 1040ez forms 20 for social security tax + $1. 2014 1040ez forms 45 for Medicare tax) for your share. 2014 1040ez forms For income tax purposes, your employee's wages each payday are $107. 2014 1040ez forms 65 ($100 + the $7. 2014 1040ez forms 65 you will pay to cover your employee's share of social security and Medicare taxes). 2014 1040ez forms 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. 2014 1040ez forms Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 2014 1040ez forms Or, you may owe only the FUTA tax or only the state unemployment tax. 2014 1040ez forms To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 2014 1040ez forms For a list of state unemployment tax agencies, visit the U. 2014 1040ez forms S. 2014 1040ez forms Department of Labor's website at www. 2014 1040ez forms workforcesecurity. 2014 1040ez forms doleta. 2014 1040ez forms gov/unemploy/agencies. 2014 1040ez forms asp. 2014 1040ez forms You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2014 1040ez forms The FUTA tax is 6. 2014 1040ez forms 0% of your employee's FUTA wages. 2014 1040ez forms However, you may be able to take a credit of up to 5. 2014 1040ez forms 4% against the FUTA tax, resulting in a net tax rate of 0. 2014 1040ez forms 6%. 2014 1040ez forms Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 2014 1040ez forms 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. 2014 1040ez forms (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 2014 1040ez forms ) Note. 2014 1040ez forms   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 2014 1040ez forms The term “legal holiday” means any legal holiday in the District of Columbia. 2014 1040ez forms Pay the tax as discussed under How Do You Make Tax Payments, later. 2014 1040ez forms Also, see What Forms Must You File, later. 2014 1040ez forms Note. 2014 1040ez forms   The 5. 2014 1040ez forms 4% credit is reduced for wages paid in a credit reduction state. 2014 1040ez forms See the Instructions for Schedule H (Form 1040). 2014 1040ez forms Do not withhold the FUTA tax from your employee's wages. 2014 1040ez forms You must pay it from your own funds. 2014 1040ez forms FUTA wages. 2014 1040ez forms   Figure the FUTA tax on the FUTA wages you pay. 2014 1040ez forms 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. 2014 1040ez forms (A calendar quarter is January through March, April through June, July through September, or October through December. 2014 1040ez forms ) 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. 2014 1040ez forms For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 2014 1040ez forms Wages not counted. 2014 1040ez forms   Do not count wages you pay to any of the following individuals as FUTA wages. 2014 1040ez forms Your spouse. 2014 1040ez forms Your child who is under the age of 21. 2014 1040ez forms Your parent. 2014 1040ez forms Credit for 2013. 2014 1040ez forms   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. 2014 1040ez forms Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 2014 1040ez forms Worksheet A. 2014 1040ez forms Worksheet for Credit for Late Contributions 1. 2014 1040ez forms Enter the amount from Schedule H, line 22   2. 2014 1040ez forms Enter the amount from Schedule H, line 19   3. 2014 1040ez forms Subtract line 2 from line 1. 2014 1040ez forms If zero or less, enter -0-   4. 2014 1040ez forms Enter total contributions paid to the state(s) after the Form 1040 due date   5. 2014 1040ez forms Enter the smaller of line 3 or line 4   6. 2014 1040ez forms Multiply line 5 by . 2014 1040ez forms 90 (90%)   7. 2014 1040ez forms Add lines 2 and 6   8. 2014 1040ez forms 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. 2014 1040ez forms You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 2014 1040ez forms The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 2014 1040ez forms If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 2014 1040ez forms If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 2014 1040ez forms Pay the tax as discussed under How Do You Make Tax Payments, later. 2014 1040ez forms Also, see What Forms Must You File, later. 2014 1040ez forms Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 2014 1040ez forms Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 2014 1040ez forms Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 2014 1040ez forms Publication 15 (Circular E) contains detailed instructions. 2014 1040ez forms Wages. 2014 1040ez forms   Figure federal income tax withholding on both cash and noncash wages you pay. 2014 1040ez forms Measure wages you pay in any form other than cash by the fair market value of the noncash item. 2014 1040ez forms   Do not count as wages any of the following items. 2014 1040ez forms Meals provided to your employee at your home for your convenience. 2014 1040ez forms Lodging provided to your employee at your home for your convenience and as a condition of employment. 2014 1040ez forms 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). 2014 1040ez forms 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. 2014 1040ez forms See Publication 15-B for special requirements for this exclusion. 2014 1040ez forms 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. 2014 1040ez forms   See Publication 15 (Circular E) for more information on cash and noncash wages. 2014 1040ez forms Paying tax without withholding. 2014 1040ez forms   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. 2014 1040ez forms It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 2014 1040ez forms 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. 2014 1040ez forms This credit reduces their tax or allows them to receive a payment from the IRS. 2014 1040ez forms You also may have to give your employee a notice about the EIC. 2014 1040ez forms Notice about the EIC. 2014 1040ez forms   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 2014 1040ez forms 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. 2014 1040ez forms   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. 2014 1040ez forms 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. 2014 1040ez forms Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2014 1040ez forms Your own written statement with the same wording as in Notice 797. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms If Form W-2 is not required, you must notify the employee by February 7, 2015. 2014 1040ez forms   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. 2014 1040ez forms 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). 2014 1040ez forms 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. 2014 1040ez forms Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 2014 1040ez forms Add these household employment taxes to your income tax. 2014 1040ez forms Pay the amount due by April 15, 2015. 2014 1040ez forms For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 2014 1040ez forms 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. 2014 1040ez forms You can pay the additional tax in any of the following ways. 2014 1040ez forms Ask your employer to withhold more federal income tax from your wages in 2014. 2014 1040ez forms Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 2014 1040ez forms Make estimated tax payments for 2014 to the IRS. 2014 1040ez forms Increase your payments if you already make estimated tax payments. 2014 1040ez forms You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 2014 1040ez forms (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 2014 1040ez forms ) However, you will not be subject to the penalty if both of the following situations apply to you. 2014 1040ez forms You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 2014 1040ez forms Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 2014 1040ez forms Asking for more federal income tax withholding. 2014 1040ez forms   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. 2014 1040ez forms Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 2014 1040ez forms   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). 2014 1040ez forms Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 2014 1040ez forms   See Publication 505 to make sure you will have the right amount withheld. 2014 1040ez forms 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. 2014 1040ez forms Paying estimated tax. 2014 1040ez forms   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 2014 1040ez forms You can use its payment vouchers to make your payments by check or money order. 2014 1040ez forms You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 2014 1040ez forms For details, see the form instructions and visit IRS. 2014 1040ez forms gov. 2014 1040ez forms    You can pay all the employment taxes at once or you can pay them in installments. 2014 1040ez forms If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 2014 1040ez forms Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 2014 1040ez forms Payment option for business employers. 2014 1040ez forms   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. 2014 1040ez forms 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. 2014 1040ez forms For information on depositing employment taxes, see Publication 15 (Circular E). 2014 1040ez forms   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. 2014 1040ez forms See Business employment tax returns, later. 2014 1040ez forms    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. 2014 1040ez forms You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 2014 1040ez forms More information. 2014 1040ez forms   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 2014 1040ez forms 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. 2014 1040ez forms Social security and Medicare wages. 2014 1040ez forms FUTA wages. 2014 1040ez forms Wages from which you withhold federal income tax. 2014 1040ez forms For information on ordering employment tax forms, see How To Get Tax Help, later. 2014 1040ez forms Employer identification number (EIN). 2014 1040ez forms   You must include your employer identification number (EIN) on the forms you file for your household employee. 2014 1040ez forms An EIN is a nine-digit number issued by the IRS. 2014 1040ez forms It is not the same as a social security number. 2014 1040ez forms    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. 2014 1040ez forms If you already have an EIN, use that number. 2014 1040ez forms   If you do not have an EIN, you may apply for one online. 2014 1040ez forms Go to IRS. 2014 1040ez forms gov and click on the Apply for an EIN Online link under Tools. 2014 1040ez forms 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. 2014 1040ez forms Form W-2. 2014 1040ez forms   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 2014 1040ez forms Social security and Medicare wages of $1,900 or more. 2014 1040ez forms Wages from which you withhold federal income tax. 2014 1040ez forms You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 2014 1040ez forms 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). 2014 1040ez forms Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 2014 1040ez forms Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2014 1040ez forms socialsecurity. 2014 1040ez forms gov/employer for guidelines on filing electronically. 2014 1040ez forms Employee who leaves during the year. 2014 1040ez forms   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. 2014 1040ez forms You do not need to wait until 2015. 2014 1040ez forms 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. 2014 1040ez forms Schedule H. 2014 1040ez forms   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 2014 1040ez forms Social security and Medicare wages of $1,900 or more. 2014 1040ez forms FUTA wages. 2014 1040ez forms Wages from which you withhold federal income tax. 2014 1040ez forms File Schedule H with your 2014 federal income tax return by April 15, 2015. 2014 1040ez forms If you get an extension to file your return, the extension also will apply to your Schedule H. 2014 1040ez forms Filing options when no return is required. 2014 1040ez forms   If you are not required to file a 2014 tax return, you have the following two options. 2014 1040ez forms You can file Schedule H by itself. 2014 1040ez forms See the Schedule H instructions for details. 2014 1040ez forms 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. 2014 1040ez forms See Business employment tax returns, next. 2014 1040ez forms   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. 2014 1040ez forms Business employment tax returns. 2014 1040ez forms   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 2014 1040ez forms (See Payment option for business employers, earlier. 2014 1040ez forms ) 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. 2014 1040ez forms Include the FUTA tax for the employee on your Form 940. 2014 1040ez forms   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. 2014 1040ez forms   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 2014 1040ez forms For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2014 1040ez forms Both of these publications also provide information about filing Form 940. 2014 1040ez forms 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. 2014 1040ez forms You must also keep records to support the information you enter on the forms you file. 2014 1040ez forms If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 2014 1040ez forms Wage and tax records. 2014 1040ez forms   On each payday, you should record the date and amounts of all the following items. 2014 1040ez forms Your employee's cash and noncash wages. 2014 1040ez forms Any employee social security tax you withhold or agree to pay for your employee. 2014 1040ez forms Any employee Medicare tax you withhold or agree to pay for your employee. 2014 1040ez forms Any federal income tax you withhold. 2014 1040ez forms Any state employment taxes you withhold. 2014 1040ez forms Employee's social security number. 2014 1040ez forms   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. 2014 1040ez forms Social security and Medicare wages of $1,900 or more. 2014 1040ez forms Wages from which you withhold federal income tax. 2014 1040ez forms You must ask for your employee's social security number no later than the first day on which you pay the wages. 2014 1040ez forms You may wish to ask for it when you hire your employee. 2014 1040ez forms You should ask your employee to show you his or her social security card. 2014 1040ez forms The employee may show the card if it is available. 2014 1040ez forms You may, but are not required to, photocopy the card if the employee provides it. 2014 1040ez forms   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 2014 1040ez forms 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. 2014 1040ez forms    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 2014 1040ez forms    You also can download Form SS-5 from the Social Security Administration website at  www. 2014 1040ez forms socialsecurity. 2014 1040ez forms gov/online/ss-5. 2014 1040ez forms pdf. 2014 1040ez forms How long to keep records. 2014 1040ez forms   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. 2014 1040ez forms 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. 2014 1040ez forms To qualify, you must pay these expenses so you can work or look for work. 2014 1040ez forms 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. 2014 1040ez forms For information about the credit, see Publication 503, Child and Dependent Care Expenses. 2014 1040ez forms 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. 2014 1040ez forms Schedule H attached to another form. 2014 1040ez forms    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. 2014 1040ez forms S. 2014 1040ez forms Individual Income Tax Return, and attach a corrected Schedule H. 2014 1040ez forms If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 2014 1040ez forms If you discover an error on a Schedule H that you previously filed with Form 1041, U. 2014 1040ez forms S. 2014 1040ez forms Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 2014 1040ez forms You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms Schedule H filed by itself. 2014 1040ez forms   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. 2014 1040ez forms You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2014 1040ez forms 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. 2014 1040ez forms In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 2014 1040ez forms 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. 2014 1040ez forms (See Overpayment of tax, later. 2014 1040ez forms ) When to file. 2014 1040ez forms   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 2014 1040ez forms 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. 2014 1040ez forms 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). 2014 1040ez forms Underpayment of tax. 2014 1040ez forms   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 2014 1040ez forms 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. 2014 1040ez forms However, underreported FUTA taxes will be subject to interest. 2014 1040ez forms Overpayment of tax. 2014 1040ez forms    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 2014 1040ez forms 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. 2014 1040ez forms Adjust the overpayment. 2014 1040ez forms   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. 2014 1040ez forms 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). 2014 1040ez forms If you adjust your return, you will not receive interest on your overpayment. 2014 1040ez forms 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. 2014 1040ez forms You may not adjust your return to correct overpayments of FUTA tax. 2014 1040ez forms Claim for refund process. 2014 1040ez forms   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. 2014 1040ez forms 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). 2014 1040ez forms 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. 2014 1040ez forms Required repayment or consent. 2014 1040ez forms   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. 2014 1040ez forms You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms Filing required Forms W-2 or Forms W-2c. 2014 1040ez forms   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. 2014 1040ez forms Additional Medicare Tax. 2014 1040ez forms   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. 2014 1040ez forms An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 2014 1040ez forms 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. 2014 1040ez forms   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. 2014 1040ez forms 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. 2014 1040ez forms Additional information. 2014 1040ez forms   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)). 2014 1040ez forms Also, visit IRS. 2014 1040ez forms gov. 2014 1040ez forms 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. 2014 1040ez forms Free help with your tax return. 2014 1040ez forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 2014 1040ez forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2014 1040ez forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2014 1040ez forms 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. 2014 1040ez forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2014 1040ez forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2014 1040ez forms gov, download the IRS2Go app, or call 1-800-906-9887. 2014 1040ez forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2014 1040ez forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2014 1040ez forms aarp. 2014 1040ez forms org/money/taxaide or call 1-888-227-7669. 2014 1040ez forms For more information on these programs, go to IRS. 2014 1040ez forms gov and enter “VITA” in the search box. 2014 1040ez forms Internet. 2014 1040ez forms    IRS. 2014 1040ez forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2014 1040ez forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2014 1040ez forms 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. 2014 1040ez forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2014 1040ez forms gov or download the IRS2Go app and select the Refund Status option. 2014 1040ez forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2014 1040ez forms 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. 2014 1040ez forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2014 1040ez forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2014 1040ez forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 2014 1040ez forms No need to wait on the phone or stand in line. 2014 1040ez forms 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. 2014 1040ez forms When you reach the response screen, you can print the entire interview and the final response for your records. 2014 1040ez forms New subject areas are added on a regular basis. 2014 1040ez forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2014 1040ez forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2014 1040ez forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2014 1040ez forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms You can also ask the IRS to mail a return or an account transcript to you. 2014 1040ez forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2014 1040ez forms gov or by calling 1-800-908-9946. 2014 1040ez forms Tax return and tax account transcripts are generally available for the current year and the past three years. 2014 1040ez forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2014 1040ez forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2014 1040ez forms 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. 2014 1040ez forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 2014 1040ez forms gov and enter Where's My Amended Return? in the search box. 2014 1040ez forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2014 1040ez forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2014 1040ez forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 2014 1040ez forms gov. 2014 1040ez forms Select the Payment tab on the front page of IRS. 2014 1040ez forms gov for more information. 2014 1040ez forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2014 1040ez forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2014 1040ez forms gov. 2014 1040ez forms 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. 2014 1040ez forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2014 1040ez forms gov. 2014 1040ez forms Request an Electronic Filing PIN by going to IRS. 2014 1040ez forms gov and entering Electronic Filing PIN in the search box. 2014 1040ez forms Download forms, instructions and publications, including accessible versions for people with disabilities. 2014 1040ez forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2014 1040ez forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2014 1040ez forms An employee can answer questions about your tax account or help you set up a payment plan. 2014 1040ez forms Before you visit, check the Office Locator on IRS. 2014 1040ez forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2014 1040ez forms If you have a special need, such as a disability, you can request an appointment. 2014 1040ez forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2014 1040ez forms Apply for an Employer Identification Number (EIN). 2014 1040ez forms Go to IRS. 2014 1040ez forms gov and enter Apply for an EIN in the search box. 2014 1040ez forms Read the Internal Revenue Code, regulations, or other official guidance. 2014 1040ez forms Read Internal Revenue Bulletins. 2014 1040ez forms Sign up to receive local and national tax news and more by email. 2014 1040ez forms Just click on “subscriptions” above the search box on IRS. 2014 1040ez forms gov and choose from a variety of options. 2014 1040ez forms Phone. 2014 1040ez forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2014 1040ez forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2014 1040ez forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2014 1040ez forms gov, or download the IRS2Go app. 2014 1040ez forms 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. 2014 1040ez forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2014 1040ez forms Most VITA and TCE sites offer free electronic filing. 2014 1040ez forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2014 1040ez forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2014 1040ez forms 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. 2014 1040ez forms 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. 2014 1040ez forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2014 1040ez forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2014 1040ez forms 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. 2014 1040ez forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2014 1040ez forms Note, the above information is for our automated hotline. 2014 1040ez forms 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. 2014 1040ez forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2014 1040ez forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2014 1040ez forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2014 1040ez forms 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). 2014 1040ez forms You should receive your order within 10 business days. 2014 1040ez forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2014 1040ez forms 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. 2014 1040ez forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2014 1040ez forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2014 1040ez forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2014 1040ez forms Walk-in. 2014 1040ez forms   You can find a selection of forms, publications and services — in-person. 2014 1040ez forms Products. 2014 1040ez forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2014 1040ez forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2014 1040ez forms Services. 2014 1040ez forms You can walk in to your local TAC for face-to-face tax help. 2014 1040ez forms An employee can answer questions about your tax account or help you set up a payment plan. 2014 1040ez forms Before visiting, use the Office Locator tool on IRS. 2014 1040ez forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2014 1040ez forms Mail. 2014 1040ez forms   You can send your order for forms, instructions, and publications to the address below. 2014 1040ez forms You should receive a response within 10 business days after your request is received. 2014 1040ez forms Internal Revenue Service 1201 N. 2014 1040ez forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2014 1040ez forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2014 1040ez forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2014 1040ez forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2014 1040ez forms 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. 2014 1040ez forms You face (or your business is facing) an immediate threat of adverse action. 2014 1040ez forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2014 1040ez forms   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. 2014 1040ez forms Here's why we can help: TAS is an independent organization within the IRS. 2014 1040ez forms Our advocates know how to work with the IRS. 2014 1040ez forms Our services are free and tailored to meet your needs. 2014 1040ez forms We have offices in every state, the District of Columbia, and Puerto Rico. 2014 1040ez forms   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. 2014 1040ez forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2014 1040ez forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2014 1040ez forms 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. 2014 1040ez forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2014 1040ez forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2014 1040ez forms Sample W-2 Form This image is too large to be displayed in the current screen. 2014 1040ez forms Please click the link to view the image. 2014 1040ez forms 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