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H&r Block At Home Free File

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H&r Block At Home Free File

H&r block at home free file Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. H&r block at home free file Ordering forms and publications. H&r block at home free file Tax questions. H&r block at home free file Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. H&r block at home free file irs. H&r block at home free file gov/pub525. H&r block at home free file What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. H&r block at home free file  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. H&r block at home free file For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. H&r block at home free file Itemized deduction for medical expenses. H&r block at home free file  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). H&r block at home free file If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. H&r block at home free file 5% of AGI. H&r block at home free file Additional Medicare Tax. H&r block at home free file  Beginning in 2013, a 0. H&r block at home free file 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). H&r block at home free file For more information, see Form 8959 and its instructions. H&r block at home free file Net Investment Income Tax (NIIT). H&r block at home free file  Beginning in 2013, the NIIT applies at a rate of 3. H&r block at home free file 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. H&r block at home free file Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. H&r block at home free file For more information, see Form 8960 and its instructions. H&r block at home free file Reminders Terrorist attacks. H&r block at home free file  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. H&r block at home free file For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. H&r block at home free file Gulf oil spill. H&r block at home free file  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. H&r block at home free file See Gulf oil spill under Other Income, later. H&r block at home free file Qualified settlement income. H&r block at home free file . H&r block at home free file  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. H&r block at home free file Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. H&r block at home free file See Exxon Valdez settlement income under Other Income, later. H&r block at home free file Foreign income. H&r block at home free file  If you are a U. H&r block at home free file S. H&r block at home free file citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. H&r block at home free file S. H&r block at home free file law. H&r block at home free file This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. H&r block at home free file This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). H&r block at home free file If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. H&r block at home free file For details, see Publication 54, Tax Guide for U. H&r block at home free file S. H&r block at home free file Citizens and Resident Aliens Abroad. H&r block at home free file Disaster mitigation payments. H&r block at home free file . H&r block at home free file  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. H&r block at home free file For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. H&r block at home free file Qualified joint venture. H&r block at home free file  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. H&r block at home free file See Partnership Income under Business and Investment Income, later. H&r block at home free file Photographs of missing children. H&r block at home free file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block at home free file Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. H&r block at home free file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block at home free file Introduction You can receive income in the form of money, property, or services. H&r block at home free file This publication discusses many kinds of income and explains whether they are taxable or nontaxable. H&r block at home free file It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. H&r block at home free file It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. H&r block at home free file Check the index for the location of a specific subject. H&r block at home free file In most cases, an amount included in your income is taxable unless it is specifically exempted by law. H&r block at home free file Income that is taxable must be reported on your return and is subject to tax. H&r block at home free file Income that is nontaxable may have to be shown on your tax return but is not taxable. H&r block at home free file Constructively received income. H&r block at home free file   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. H&r block at home free file    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. H&r block at home free file For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. H&r block at home free file If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. H&r block at home free file Assignment of income. H&r block at home free file   Income received by an agent for you is income you constructively received in the year the agent received it. H&r block at home free file If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. H&r block at home free file Example. H&r block at home free file You and your employer agree that part of your salary is to be paid directly to one of your creditors. H&r block at home free file You must include that amount in your income when your creditor receives it. H&r block at home free file Prepaid income. H&r block at home free file   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. H&r block at home free file However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. H&r block at home free file In this case, you include the payment in your income as you earn it by performing the services. H&r block at home free file Comments and suggestions. H&r block at home free file   We welcome your comments about this publication and your suggestions for future editions. H&r block at home free file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block at home free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block at home free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block at home free file   You can send your comments from www. H&r block at home free file irs. H&r block at home free file gov/formspubs/. H&r block at home free file Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block at home free file ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block at home free file Ordering forms and publications. H&r block at home free file   Visit www. H&r block at home free file irs. H&r block at home free file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block at home free file Internal Revenue Service 1201 N. H&r block at home free file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block at home free file   If you have a tax question, check the information available on IRS. H&r block at home free file gov or call 1-800-829-1040. H&r block at home free file We cannot answer tax questions sent to either of the above addresses. H&r block at home free file Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. H&r block at home free file S. H&r block at home free file Individual Income Tax Return 1040A U. H&r block at home free file S. H&r block at home free file Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. H&r block at home free file S. H&r block at home free file Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r block at home free file W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. H&r block at home free file Prev  Up  Next   Home   More Online Publications
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The National Indian Gaming Commission is a regulatory body that oversees some aspects of gaming on Indian lands, often complementing the work of Indian regulators.

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The H&r Block At Home Free File

H&r block at home free file Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. H&r block at home free file irs. H&r block at home free file gov/pub15. H&r block at home free file What's New Social security and Medicare tax for 2014. H&r block at home free file  The social security tax rate is 6. H&r block at home free file 2% each for the employee and employer, unchanged from 2013. H&r block at home free file The social security wage base limit is $117,000. H&r block at home free file The Medicare tax rate is 1. H&r block at home free file 45% each for the employee and employer, unchanged from 2013. H&r block at home free file There is no wage base limit for Medicare tax. H&r block at home free file Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. H&r block at home free file Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. H&r block at home free file 2014 withholdng tables. H&r block at home free file  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. H&r block at home free file Withholding allowance. H&r block at home free file  The 2014 amount for one withholding allowance on an annual basis is $3,950. H&r block at home free file Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). H&r block at home free file  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. H&r block at home free file A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. H&r block at home free file For more information see Notice 2013-77, 2013-50 I. H&r block at home free file R. H&r block at home free file B. H&r block at home free file 632, available at www. H&r block at home free file irs. H&r block at home free file gov/irb/2013-50_IRB/ar10. H&r block at home free file html. H&r block at home free file Change of responsible party. H&r block at home free file  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. H&r block at home free file Form 8822-B must be filed within 60 days of the change. H&r block at home free file If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. H&r block at home free file For a definition of “responsible party,” see the Form 8822-B instructions. H&r block at home free file Same-sex marriage. H&r block at home free file  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r block at home free file For more information, see Revenue Ruling 2013-17, 2013-38 I. H&r block at home free file R. H&r block at home free file B. H&r block at home free file 201, available at www. H&r block at home free file irs. H&r block at home free file gov/irb/2013-38_IRB/ar07. H&r block at home free file html. H&r block at home free file Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. H&r block at home free file Notice 2013-61, 2013-44 I. H&r block at home free file R. H&r block at home free file B. H&r block at home free file 432, is available at www. H&r block at home free file irs. H&r block at home free file gov/irb/2013-44_IRB/ar10. H&r block at home free file html. H&r block at home free file Reminders Additional Medicare Tax withholding. H&r block at home free file  In addition to withholding Medicare tax at 1. H&r block at home free file 45%, you must withhold a 0. H&r block at home free file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block at home free file 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. H&r block at home free file Additional Medicare Tax is only imposed on the employee. H&r block at home free file There is no employer share of Additional Medicare Tax. H&r block at home free file 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. H&r block at home free file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. H&r block at home free file For more information on Additional Medicare Tax, visit IRS. H&r block at home free file gov and enter “Additional Medicare Tax” in the search box. H&r block at home free file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H&r block at home free file  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. H&r block at home free file Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H&r block at home free file For more information, visit IRS. H&r block at home free file gov and enter “work opportunity tax credit” in the search box. H&r block at home free file Outsourcing payroll duties. H&r block at home free file  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. H&r block at home free file The employer remains responsible if the third party fails to perform any required action. H&r block at home free file If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. H&r block at home free file gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H&r block at home free file COBRA premium assistance credit. H&r block at home free file  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. H&r block at home free file See COBRA premium assistance credit under Introduction. H&r block at home free file Federal tax deposits must be made by electronic funds transfer. H&r block at home free file  You must use electronic funds transfer to make all federal tax deposits. H&r block at home free file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r block at home free file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H&r block at home free file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block at home free file EFTPS is a free service provided by the Department of Treasury. H&r block at home free file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block at home free file For more information on making federal tax deposits, see How To Deposit in section 11. H&r block at home free file To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block at home free file eftps. H&r block at home free file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block at home free file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H&r block at home free file You must receive written notice from the IRS to file Form 944. H&r block at home free file  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. H&r block at home free file S. H&r block at home free file Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. H&r block at home free file You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. H&r block at home free file For more information on requesting to file Form 944, visit IRS. H&r block at home free file gov and enter “file employment taxes annually” in the search box. H&r block at home free file Employers can request to file Forms 941 instead of Form 944. H&r block at home free file  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. H&r block at home free file You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. H&r block at home free file For more information on requesting to file Form 944, visit IRS. H&r block at home free file gov and enter “file employment taxes annually” in the search box. H&r block at home free file Aggregate Form 941 filers. H&r block at home free file  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. H&r block at home free file Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. H&r block at home free file To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. H&r block at home free file Aggregate Form 940 filers. H&r block at home free file  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H&r block at home free file Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. H&r block at home free file To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. H&r block at home free file Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. H&r block at home free file Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. H&r block at home free file Spend less time and worry about taxes and more time running your business. H&r block at home free file Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H&r block at home free file For e-file, visit www. H&r block at home free file irs. H&r block at home free file gov/efile for additional information. H&r block at home free file For EFTPS, visit www. H&r block at home free file eftps. H&r block at home free file gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block at home free file For electronic filing of Forms W-2, Wage and Tax Statement, visit www. H&r block at home free file socialsecurity. H&r block at home free file gov/employer. H&r block at home free file If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H&r block at home free file If a valid EIN is not provided, the return or payment will not be processed. H&r block at home free file This may result in penalties and delays in processing your return or payment. H&r block at home free file Electronic funds withdrawal (EFW). H&r block at home free file  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. H&r block at home free file However, do not use EFW to make federal tax deposits. H&r block at home free file For more information on paying your taxes using EFW, visit the IRS website at www. H&r block at home free file irs. H&r block at home free file gov/e-pay. H&r block at home free file A fee may be charged to file electronically. H&r block at home free file Credit or debit card payments. H&r block at home free file  For information on paying your taxes with a credit or debit card, visit the IRS website at www. H&r block at home free file irs. H&r block at home free file gov/e-pay. H&r block at home free file However, do not use credit or debit cards to make federal tax deposits. H&r block at home free file Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. H&r block at home free file For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). H&r block at home free file For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. H&r block at home free file Hiring New Employees Eligibility for employment. H&r block at home free file  You must verify that each new employee is legally eligible to work in the United States. H&r block at home free file This includes completing the U. H&r block at home free file S. H&r block at home free file Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. H&r block at home free file You can get the form from USCIS offices or by calling 1-800-870-3676. H&r block at home free file Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. H&r block at home free file uscis. H&r block at home free file gov for more information. H&r block at home free file New hire reporting. H&r block at home free file  You are required to report any new employee to a designated state new hire registry. H&r block at home free file A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. H&r block at home free file Many states accept a copy of Form W-4 with employer information added. H&r block at home free file Visit the Office of Child Support Enforcement website at www. H&r block at home free file acf. H&r block at home free file hhs. H&r block at home free file gov/programs/cse/newhire for more information. H&r block at home free file W-4 request. H&r block at home free file  Ask each new employee to complete the 2014 Form W-4. H&r block at home free file See section 9. H&r block at home free file Name and social security number. H&r block at home free file  Record each new employee's name and number from his or her social security card. H&r block at home free file Any employee without a social security card should apply for one. H&r block at home free file See section 4. H&r block at home free file Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. H&r block at home free file  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. H&r block at home free file Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. H&r block at home free file Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. H&r block at home free file See section 13 for more information. H&r block at home free file Income tax withholding. H&r block at home free file  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. H&r block at home free file If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. H&r block at home free file Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. H&r block at home free file Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. H&r block at home free file See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. H&r block at home free file Publication 15-A includes information about withholding on pensions and annuities. H&r block at home free file Zero wage return. H&r block at home free file  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. H&r block at home free file The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. H&r block at home free file irs. H&r block at home free file gov/efile. H&r block at home free file Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. H&r block at home free file Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. H&r block at home free file Each item in this list has a page reference to a more detailed discussion in this publication. H&r block at home free file   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. H&r block at home free file For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. H&r block at home free file For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). H&r block at home free file Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. H&r block at home free file See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. H&r block at home free file If you file 250 or more Forms 1099, you must file them electronically. H&r block at home free file If you file 250 or more Forms W-2, you must file them electronically. H&r block at home free file SSA will not accept Forms W-2 and W-3 filed on magnetic media. H&r block at home free file Information reporting customer service site. H&r block at home free file  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. H&r block at home free file If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). H&r block at home free file The center can also be reached by email at mccirp@irs. H&r block at home free file gov. H&r block at home free file Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. H&r block at home free file Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. H&r block at home free file Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. H&r block at home free file Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. H&r block at home free file Military retirement. H&r block at home free file Gambling winnings. H&r block at home free file Indian gaming profits. H&r block at home free file Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. H&r block at home free file Payments subject to backup withholding. H&r block at home free file For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. H&r block at home free file All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. H&r block at home free file Distributions from nonqualified pension plans and deferred compensation plans. H&r block at home free file  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. H&r block at home free file However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r block at home free file ; income tax withheld must be reported on Form 945. H&r block at home free file Backup withholding. H&r block at home free file  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). H&r block at home free file This withholding is referred to as “backup withholding. H&r block at home free file ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. H&r block at home free file In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. H&r block at home free file Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. H&r block at home free file You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. H&r block at home free file You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. H&r block at home free file The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. H&r block at home free file For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). H&r block at home free file Recordkeeping Keep all records of employment taxes for at least 4 years. H&r block at home free file These should be available for IRS review. H&r block at home free file Your records should include the following information. H&r block at home free file Your EIN. H&r block at home free file Amounts and dates of all wage, annuity, and pension payments. H&r block at home free file Amounts of tips reported to you by your employees. H&r block at home free file Records of allocated tips. H&r block at home free file The fair market value of in-kind wages paid. H&r block at home free file Names, addresses, social security numbers, and occupations of employees and recipients. H&r block at home free file Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. H&r block at home free file Dates of employment for each employee. H&r block at home free file Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. H&r block at home free file Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). H&r block at home free file Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). H&r block at home free file Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. H&r block at home free file Copies of returns filed and confirmation numbers. H&r block at home free file Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. H&r block at home free file Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. H&r block at home free file Do not mail Form 8822-B with your employment tax return. H&r block at home free file Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. H&r block at home free file The list includes only the following: DHL Express (DHL): DHL Same Day Service. H&r block at home free file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H&r block at home free file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r block at home free file M. H&r block at home free file , UPS Worldwide Express Plus, and UPS Worldwide Express. H&r block at home free file For the IRS mailing address to use if you are using a private delivery service, go to IRS. H&r block at home free file gov and enter “private delivery service” in the search box. H&r block at home free file Your private delivery service can tell you how to get written proof of the mailing date. H&r block at home free file   Private delivery services cannot deliver items to P. H&r block at home free file O. H&r block at home free file boxes. H&r block at home free file You must use the U. H&r block at home free file S. H&r block at home free file Postal Service to mail any item to an IRS P. H&r block at home free file O. H&r block at home free file box address. H&r block at home free file Telephone Help Tax questions. H&r block at home free file   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. H&r block at home free file Help for people with disabilities. H&r block at home free file  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. H&r block at home free file You may also use this number for assistance with unresolved tax problems. H&r block at home free file Recorded tax information (TeleTax). H&r block at home free file  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. H&r block at home free file You can listen to up to three topics on each call you make. H&r block at home free file Touch-Tone service is available 24 hours a day, 7 days a week. H&r block at home free file TeleTax topics are also available on the IRS website at www. H&r block at home free file irs. H&r block at home free file gov/taxtopics. H&r block at home free file Most tax topics listed below are also available in Spanish. H&r block at home free file For a complete list of TeleTax topics in Spanish, visit the IRS website at www. H&r block at home free file irs. H&r block at home free file gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. H&r block at home free file A list of employment tax topics is provided next. H&r block at home free file Select, by number, the topic you want to hear and call 1-800-829-4477. H&r block at home free file For the directory of all topics, select Topic 123. H&r block at home free file Teletax Topics Topic No. H&r block at home free file Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. H&r block at home free file Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. H&r block at home free file  Visit the IRS website at www. H&r block at home free file irs. H&r block at home free file gov/businesses and click on the Employment Taxes link under Businesses Topics. H&r block at home free file Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. H&r block at home free file irs. H&r block at home free file gov/businesses. H&r block at home free file To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. H&r block at home free file You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). H&r block at home free file Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. H&r block at home free file Visit the SSA's Employer W-2 Filing Instructions & Information website at www. H&r block at home free file socialsecurity. H&r block at home free file gov/employer to register for Business Services Online. H&r block at home free file You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. H&r block at home free file In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. H&r block at home free file Form W-3 will be created for you based on your Forms W-2. H&r block at home free file Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. H&r block at home free file There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. H&r block at home free file See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. H&r block at home free file Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H&r block at home free file The penalty is $25 or 2% of the payment, whichever is more. H&r block at home free file However, the penalty on dishonored payments of $24. H&r block at home free file 99 or less is an amount equal to the payment. H&r block at home free file For example, a dishonored payment of $18 is charged a penalty of $18. H&r block at home free file Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block at home free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block at home free file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block at home free file Calendar The following is a list of important dates. H&r block at home free file Also see Publication 509, Tax Calendars. H&r block at home free file   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. H&r block at home free file A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. H&r block at home free file However, a statewide legal holiday does not delay the due date of federal tax deposits. H&r block at home free file See Deposits on Business Days Only in section 11. H&r block at home free file For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. H&r block at home free file S. H&r block at home free file Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. H&r block at home free file See Private Delivery Services under Reminders for more information. H&r block at home free file Introduction This publication explains your tax responsibilities as an employer. H&r block at home free file It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. H&r block at home free file It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. H&r block at home free file This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. H&r block at home free file References to “income tax” in this guide apply only to “federal” income tax. H&r block at home free file Contact your state or local tax department to determine if their rules are different. H&r block at home free file Additional employment tax information is available in Publication 15-A. H&r block at home free file Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. H&r block at home free file Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. H&r block at home free file Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. H&r block at home free file Income tax. H&r block at home free file Social security tax. H&r block at home free file Medicare tax. H&r block at home free file FUTA tax. H&r block at home free file There are exceptions to these requirements. H&r block at home free file See section 15 for guidance. H&r block at home free file Railroad retirement taxes are explained in the Instructions for Form CT-1. H&r block at home free file Comments and suggestions. H&r block at home free file   We welcome your comments about this publication and your suggestions for future editions. H&r block at home free file   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. H&r block at home free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block at home free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block at home free file   You can also send us comments from www. H&r block at home free file irs. H&r block at home free file gov/formspubs. H&r block at home free file Click on More Information and then click on Comment on Tax Forms and Publications. H&r block at home free file   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. H&r block at home free file Federal Government employers. H&r block at home free file   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. H&r block at home free file State and local government employers. H&r block at home free file   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. H&r block at home free file Most elected and appointed public officials of state or local governments are employees under common law rules. H&r block at home free file See chapter 3 of Publication 963, Federal-State Reference Guide. H&r block at home free file In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. H&r block at home free file See section 15 for more information on the exceptions. H&r block at home free file   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. H&r block at home free file irs. H&r block at home free file gov/pub/irs-irbs/irb00-06. H&r block at home free file pdf. H&r block at home free file   You can get information on reporting and social security coverage from your local IRS office. H&r block at home free file If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. H&r block at home free file To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. H&r block at home free file ncsssa. H&r block at home free file org. H&r block at home free file Disregarded entities and qualified subchapter S subsidiaries (QSubs). H&r block at home free file   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H&r block at home free file Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. H&r block at home free file See Regulations sections 1. H&r block at home free file 1361-4(a)(7) and 301. H&r block at home free file 7701-2(c)(2)(iv). H&r block at home free file COBRA premium assistance credit. H&r block at home free file   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. H&r block at home free file COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. H&r block at home free file Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). H&r block at home free file Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. H&r block at home free file Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. H&r block at home free file For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. H&r block at home free file   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. H&r block at home free file For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. H&r block at home free file   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. H&r block at home free file The assistance for the coverage can last up to 15 months. H&r block at home free file   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. H&r block at home free file For more information see Notice 2009-27, 2009-16 I. H&r block at home free file R. H&r block at home free file B. H&r block at home free file 838, available at www. H&r block at home free file irs. H&r block at home free file gov/irb/2009-16_irb/ar09. H&r block at home free file html. H&r block at home free file   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. H&r block at home free file   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. H&r block at home free file The reimbursement is made through a credit against the employer's employment tax liabilities. H&r block at home free file For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. H&r block at home free file The credit is treated as a deposit made on the first day of the return period (quarter or year). H&r block at home free file In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. H&r block at home free file In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. H&r block at home free file   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. H&r block at home free file Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. H&r block at home free file In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. H&r block at home free file In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. H&r block at home free file Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. H&r block at home free file Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. H&r block at home free file A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. H&r block at home free file   For more information, visit IRS. H&r block at home free file gov and enter “COBRA” in the search box. H&r block at home free file Prev  Up  Next   Home   More Online Publications