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How Do I Get 2011 Tax Forms

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How Do I Get 2011 Tax Forms

How do i get 2011 tax forms 10. How do i get 2011 tax forms   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. How do i get 2011 tax forms Cash method. How do i get 2011 tax forms Debt acquired from a decedent. How do i get 2011 tax forms Liquidation. How do i get 2011 tax forms Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. How do i get 2011 tax forms Introduction You have a bad debt if you cannot collect money owed to you. How do i get 2011 tax forms A bad debt is either a business bad debt or a nonbusiness bad debt. How do i get 2011 tax forms This chapter discusses only business bad debts. How do i get 2011 tax forms Generally, a business bad debt is one that comes from operating your trade or business. How do i get 2011 tax forms You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. How do i get 2011 tax forms All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. How do i get 2011 tax forms For more information on nonbusiness bad debts, see Publication 550. How do i get 2011 tax forms Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. How do i get 2011 tax forms S. How do i get 2011 tax forms Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. How do i get 2011 tax forms Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. How do i get 2011 tax forms A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. How do i get 2011 tax forms Bad debts of a corporation (other than an S corporation) are always business bad debts. How do i get 2011 tax forms Credit sales. How do i get 2011 tax forms   Business bad debts are mainly the result of credit sales to customers. How do i get 2011 tax forms Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. How do i get 2011 tax forms After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. How do i get 2011 tax forms   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. How do i get 2011 tax forms If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. How do i get 2011 tax forms    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. How do i get 2011 tax forms This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. How do i get 2011 tax forms Accrual method. How do i get 2011 tax forms   If you use the accrual method of accounting, you generally report income as you earn it. How do i get 2011 tax forms You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. How do i get 2011 tax forms   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. How do i get 2011 tax forms Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. How do i get 2011 tax forms Cash method. How do i get 2011 tax forms   If you use the cash method of accounting, you generally report income when you receive payment. How do i get 2011 tax forms You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. How do i get 2011 tax forms For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. How do i get 2011 tax forms Debts from a former business. How do i get 2011 tax forms   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. How do i get 2011 tax forms If any of these receivables subsequently become worthless, the loss is still a business bad debt. How do i get 2011 tax forms Debt acquired from a decedent. How do i get 2011 tax forms   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. How do i get 2011 tax forms The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. How do i get 2011 tax forms Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. How do i get 2011 tax forms Liquidation. How do i get 2011 tax forms   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. How do i get 2011 tax forms Types of Business Bad Debts Business bad debts may result from the following. How do i get 2011 tax forms Loans to clients and suppliers. How do i get 2011 tax forms   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. How do i get 2011 tax forms Debts owed by political parties. How do i get 2011 tax forms   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. How do i get 2011 tax forms You use the accrual method of accounting. How do i get 2011 tax forms The debt arose from the sale of goods or services in the ordinary course of your trade or business. How do i get 2011 tax forms More than 30% of your receivables accrued in the year of the sale were from sales to political parties. How do i get 2011 tax forms You made substantial and continuing efforts to collect on the debt. How do i get 2011 tax forms Loan or capital contribution. How do i get 2011 tax forms   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. How do i get 2011 tax forms Debts of an insolvent partner. How do i get 2011 tax forms   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. How do i get 2011 tax forms If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. How do i get 2011 tax forms Business loan guarantee. How do i get 2011 tax forms   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. How do i get 2011 tax forms You made the guarantee in the course of your trade or business. How do i get 2011 tax forms You have a legal duty to pay the debt. How do i get 2011 tax forms You made the guarantee before the debt became worthless. How do i get 2011 tax forms You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. How do i get 2011 tax forms You received reasonable consideration for making the guarantee. How do i get 2011 tax forms You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. How do i get 2011 tax forms Example. How do i get 2011 tax forms Jane Zayne owns the Zayne Dress Company. How do i get 2011 tax forms She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. How do i get 2011 tax forms Elegant Fashions is one of Zayne's largest clients. How do i get 2011 tax forms Elegant Fashions later defaulted on the loan. How do i get 2011 tax forms As a result, Ms. How do i get 2011 tax forms Zayne paid the remaining balance of the loan in full to the bank. How do i get 2011 tax forms She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. How do i get 2011 tax forms She was motivated by the desire to retain one of her better clients and keep a sales outlet. How do i get 2011 tax forms Deductible in the year paid. How do i get 2011 tax forms   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. How do i get 2011 tax forms Rights against a borrower. How do i get 2011 tax forms   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. How do i get 2011 tax forms The debt is then owed to you. How do i get 2011 tax forms If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. How do i get 2011 tax forms Joint debtor. How do i get 2011 tax forms   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. How do i get 2011 tax forms Sale of mortgaged property. How do i get 2011 tax forms   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. How do i get 2011 tax forms When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. How do i get 2011 tax forms This may occur when the debt is due or prior to that date. How do i get 2011 tax forms To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. How do i get 2011 tax forms It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. How do i get 2011 tax forms Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. How do i get 2011 tax forms Property received for debt. How do i get 2011 tax forms   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. How do i get 2011 tax forms You can deduct the remaining debt as a bad debt if and when it becomes worthless. How do i get 2011 tax forms   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. How do i get 2011 tax forms It is not a recovery of a bad debt. How do i get 2011 tax forms For information on the sale of an asset, see Publication 544. How do i get 2011 tax forms How To Claim a Business Bad Debt There are two methods to claim a business bad debt. How do i get 2011 tax forms The specific charge-off method. How do i get 2011 tax forms The nonaccrual-experience method. How do i get 2011 tax forms Generally, you must use the specific charge-off method. How do i get 2011 tax forms However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . How do i get 2011 tax forms Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. How do i get 2011 tax forms However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. How do i get 2011 tax forms Partly worthless debts. How do i get 2011 tax forms   You can deduct specific bad debts that become partly uncollectible during the tax year. How do i get 2011 tax forms Your tax deduction is limited to the amount you charge off on your books during the year. How do i get 2011 tax forms You do not have to charge off and deduct your partly worthless debts annually. How do i get 2011 tax forms You can delay the charge off until a later year. How do i get 2011 tax forms However, you cannot deduct any part of a debt after the year it becomes totally worthless. How do i get 2011 tax forms Significantly modified debt. How do i get 2011 tax forms   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. How do i get 2011 tax forms For more information, see Regulations section 1. How do i get 2011 tax forms 166-3(a)(3). How do i get 2011 tax forms Deduction disallowed. How do i get 2011 tax forms   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. How do i get 2011 tax forms If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. How do i get 2011 tax forms The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. How do i get 2011 tax forms Totally worthless debts. How do i get 2011 tax forms   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. How do i get 2011 tax forms   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. How do i get 2011 tax forms However, you may want to do so. How do i get 2011 tax forms If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. How do i get 2011 tax forms See Partly worthless debts, earlier. How do i get 2011 tax forms Filing a claim for refund. How do i get 2011 tax forms   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. How do i get 2011 tax forms If the bad debt was totally worthless, you must file the claim by the later of the following dates. How do i get 2011 tax forms 7 years from the date your original return was due (not including extensions). How do i get 2011 tax forms 2 years from the date you paid the tax. How do i get 2011 tax forms   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. How do i get 2011 tax forms 3 years from the date you filed your original return. How do i get 2011 tax forms 2 years from the date you paid the tax. How do i get 2011 tax forms You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. How do i get 2011 tax forms Such an impairment requires proof of existence. How do i get 2011 tax forms   For details and more information about filing a claim, see Publication 556. How do i get 2011 tax forms Use one of the following forms to file a claim. How do i get 2011 tax forms For more information, see the instructions for the applicable form. How do i get 2011 tax forms Table 10-1. How do i get 2011 tax forms Forms Used To File a Claim IF you filed as a. How do i get 2011 tax forms . How do i get 2011 tax forms . How do i get 2011 tax forms THEN file. How do i get 2011 tax forms . How do i get 2011 tax forms . How do i get 2011 tax forms Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. How do i get 2011 tax forms Under this method, you do not accrue service related income you expect to be uncollectible. How do i get 2011 tax forms Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. How do i get 2011 tax forms Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. How do i get 2011 tax forms Service related income. How do i get 2011 tax forms   You can use the nonaccrual-experience method only for amounts earned by performing services. How do i get 2011 tax forms You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. How do i get 2011 tax forms Gross receipts test. How do i get 2011 tax forms   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. How do i get 2011 tax forms If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. How do i get 2011 tax forms   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. How do i get 2011 tax forms For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. How do i get 2011 tax forms Interest or penalty charged. How do i get 2011 tax forms   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. How do i get 2011 tax forms However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. How do i get 2011 tax forms You otherwise accrue the full amount due as gross income at the time you provide the services. How do i get 2011 tax forms You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. How do i get 2011 tax forms Change in accounting method. How do i get 2011 tax forms   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. How do i get 2011 tax forms See Form 3115 and the Instructions for Form 3115 for more information. How do i get 2011 tax forms Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. How do i get 2011 tax forms The amount you include is limited to the amount you actually deducted. How do i get 2011 tax forms However, you can exclude the amount deducted that did not reduce your tax. How do i get 2011 tax forms Report the recovery as “Other income” on the appropriate business form or schedule. How do i get 2011 tax forms See Recoveries in Publication 525 for more information. How do i get 2011 tax forms Net operating loss (NOL) carryover. How do i get 2011 tax forms   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. How do i get 2011 tax forms A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. How do i get 2011 tax forms For more information about NOLs, see Publication 536. How do i get 2011 tax forms Also, see the Instructions for Form 1045, and the Instructions for Form 1139. How do i get 2011 tax forms Prev  Up  Next   Home   More Online Publications
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The How Do I Get 2011 Tax Forms

How do i get 2011 tax forms Publication 51 - Main Content Table of Contents 1. How do i get 2011 tax forms Taxpayer Identification NumbersWhen you receive your EIN. How do i get 2011 tax forms Registering for SSNVS. How do i get 2011 tax forms 2. How do i get 2011 tax forms Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. How do i get 2011 tax forms Wages and Other Compensation 4. How do i get 2011 tax forms Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. How do i get 2011 tax forms Federal Income Tax WithholdingImplementation of lock-in letter. How do i get 2011 tax forms Seasonal employees and employees not currently performing services. How do i get 2011 tax forms Termination and re-hire of employees. How do i get 2011 tax forms How To Figure Federal Income Tax Withholding 6. How do i get 2011 tax forms Required Notice to Employees About Earned Income Credit (EIC) 7. How do i get 2011 tax forms Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. How do i get 2011 tax forms Form 943 9. How do i get 2011 tax forms Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. How do i get 2011 tax forms Federal Unemployment (FUTA) Tax 11. How do i get 2011 tax forms Reconciling Wage Reporting Forms 13. How do i get 2011 tax forms Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. How do i get 2011 tax forms Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. How do i get 2011 tax forms Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. How do i get 2011 tax forms Employer identification number (EIN). How do i get 2011 tax forms   An employer identification number (EIN) is a nine-digit number that the IRS issues. How do i get 2011 tax forms The digits are arranged as follows: 00-0000000. How do i get 2011 tax forms It is used to identify the tax accounts of employers and certain others who have no employees. How do i get 2011 tax forms Use your EIN on all of the items that you send to the IRS and SSA. How do i get 2011 tax forms   If you do not have an EIN, you may apply for one online. How do i get 2011 tax forms Visit IRS. How do i get 2011 tax forms gov and click on the Apply for an EIN Online link under Tools. How do i get 2011 tax 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. How do i get 2011 tax forms Do not use a SSN in place of an EIN. How do i get 2011 tax forms   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. How do i get 2011 tax forms If you took over another employer's business, do not use that employer's EIN. How do i get 2011 tax forms   You should have only one EIN. How do i get 2011 tax forms If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How do i get 2011 tax forms Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. How do i get 2011 tax forms The IRS will tell you which EIN to use. How do i get 2011 tax forms   For more information, see Publication 1635 or Publication 583. How do i get 2011 tax forms When you receive your EIN. How do i get 2011 tax forms   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). How do i get 2011 tax forms You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. How do i get 2011 tax forms Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. How do i get 2011 tax forms If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. How do i get 2011 tax forms Social security number (SSN). How do i get 2011 tax forms   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. How do i get 2011 tax forms You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. How do i get 2011 tax forms Do not accept a social security card that says “Not valid for employment. How do i get 2011 tax forms ” A social security number issued with this legend does not permit employment. How do i get 2011 tax forms You may, but are not required to, photocopy the social security card if the employee provides it. How do i get 2011 tax forms If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. How do i get 2011 tax forms See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. How do i get 2011 tax forms Applying for a social security card. How do i get 2011 tax forms   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. How do i get 2011 tax forms You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. How do i get 2011 tax forms socialsecurity. How do i get 2011 tax forms gov/online/ss-5. How do i get 2011 tax forms html. How do i get 2011 tax forms The employee must complete and sign Form SS-5; it cannot be filed by the employer. How do i get 2011 tax forms You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. How do i get 2011 tax forms Applying for a social security number. How do i get 2011 tax forms   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. How do i get 2011 tax forms If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. How do i get 2011 tax forms When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. How do i get 2011 tax forms Furnish Copies B, C, and 2 of Form W-2c to the employee. How do i get 2011 tax forms Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. How do i get 2011 tax forms For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. How do i get 2011 tax forms socialsecurity. How do i get 2011 tax forms gov/employer. How do i get 2011 tax forms Advise your employee to correct the SSN on his or her original Form W-2. How do i get 2011 tax forms Correctly record the employee's name and SSN. How do i get 2011 tax forms   Record the name and number of each employee as they are shown on the employee's social security card. How do i get 2011 tax forms If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. How do i get 2011 tax forms Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. How do i get 2011 tax forms   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. How do i get 2011 tax forms It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. How do i get 2011 tax forms IRS individual taxpayer identification numbers (ITINs) for aliens. How do i get 2011 tax forms   Do not accept an ITIN in place of an SSN for employee identification or for work. How do i get 2011 tax forms An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. How do i get 2011 tax forms S. How do i get 2011 tax forms employment. How do i get 2011 tax forms The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). How do i get 2011 tax forms However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). How do i get 2011 tax forms    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. How do i get 2011 tax forms If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. How do i get 2011 tax forms Do not use an ITIN in place of an SSN on Form W-2. How do i get 2011 tax forms Verification of social security numbers. How do i get 2011 tax forms   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. How do i get 2011 tax forms Visit www. How do i get 2011 tax forms socialsecurity. How do i get 2011 tax forms gov/employer/ssnv. How do i get 2011 tax forms htm for more information. How do i get 2011 tax forms Registering for SSNVS. How do i get 2011 tax forms   You must register online and receive authorization from your employer to use SSNVS. How do i get 2011 tax forms To register, visit SSA's website at www. How do i get 2011 tax forms socialsecurity. How do i get 2011 tax forms gov/employer and click on the Business Services Online link. How do i get 2011 tax forms Follow the registration instructions to obtain a user identification (ID) and password. How do i get 2011 tax forms You will need to provide the following information about yourself and your company. How do i get 2011 tax forms Name. How do i get 2011 tax forms SSN. How do i get 2011 tax forms Date of birth. How do i get 2011 tax forms Type of employer. How do i get 2011 tax forms EIN. How do i get 2011 tax forms Company name, address, and telephone number. How do i get 2011 tax forms Email address. How do i get 2011 tax forms When you have completed the online registration process, SSA will mail a one-time activation code to your employer. How do i get 2011 tax forms You must enter the activation code online to use SSNVS. How do i get 2011 tax forms 2. How do i get 2011 tax forms Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. How do i get 2011 tax forms See Publication 15-A for details on statutory employees and nonemployees. How do i get 2011 tax forms Employee status under common law. How do i get 2011 tax forms   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How do i get 2011 tax forms This is so even when you give the employee freedom of action. How do i get 2011 tax forms What matters is that you have the right to control the details of how the services are performed. How do i get 2011 tax forms See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How do i get 2011 tax forms If an employer-employee relationship exists, it does not matter what it is called. How do i get 2011 tax forms The employee may be called an agent or independent contractor. How do i get 2011 tax forms It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. How do i get 2011 tax forms You are responsible for withholding and paying employment taxes for your employees. How do i get 2011 tax forms You are also required to file employment tax returns. How do i get 2011 tax forms These requirements do not apply to amounts that you pay to independent contractors. How do i get 2011 tax forms The rules discussed in this publication apply only to workers who are your employees. How do i get 2011 tax forms In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How do i get 2011 tax forms For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. How do i get 2011 tax forms Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. How do i get 2011 tax forms The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. How do i get 2011 tax forms Crew Leaders If you are a crew leader, you are an employer of farmworkers. How do i get 2011 tax forms A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. How do i get 2011 tax forms If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. How do i get 2011 tax forms For FUTA tax rules, see section 10. How do i get 2011 tax forms Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How do i get 2011 tax forms See Publication 541, Partnerships, for more details. How do i get 2011 tax forms The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. How do i get 2011 tax forms Exception—Qualified joint venture. How do i get 2011 tax forms   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. How do i get 2011 tax forms A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). How do i get 2011 tax forms   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. How do i get 2011 tax forms Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. How do i get 2011 tax forms   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. How do i get 2011 tax forms If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. How do i get 2011 tax forms Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. How do i get 2011 tax forms However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. How do i get 2011 tax forms    Note. How do i get 2011 tax forms If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. How do i get 2011 tax forms   For more information on qualified joint ventures, visit IRS. How do i get 2011 tax forms gov and enter “qualified joint venture” in the search box. How do i get 2011 tax forms Exception—Community income. How do i get 2011 tax forms   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. How do i get 2011 tax forms S. How do i get 2011 tax forms possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. How do i get 2011 tax forms You may still make an election to be taxed as a qualified joint venture instead of a partnership. How do i get 2011 tax forms See Exception—Qualified joint venture , earlier in this section. How do i get 2011 tax forms 3. How do i get 2011 tax forms Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. How do i get 2011 tax forms You may also be required to withhold, deposit, and report Additional Medicare Tax. How do i get 2011 tax forms See section 4 for more information. How do i get 2011 tax forms If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How do i get 2011 tax forms You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. How do i get 2011 tax forms FUTA tax is discussed in section 10. How do i get 2011 tax forms Cash wages include checks, money orders, etc. How do i get 2011 tax forms Do not count as cash wages the value of food, lodging, and other noncash items. How do i get 2011 tax forms For more information on what payments are considered taxable wages, see Publication 15 (Circular E). How do i get 2011 tax forms Commodity wages. How do i get 2011 tax forms   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. How do i get 2011 tax forms However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. How do i get 2011 tax forms These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. How do i get 2011 tax forms Other compensation. How do i get 2011 tax forms   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. How do i get 2011 tax forms Family members. How do i get 2011 tax forms   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. How do i get 2011 tax forms However, certain exemptions may apply for your child, spouse, or parent. How do i get 2011 tax forms See the table, How Do Employment Taxes Apply to Farmwork , in section 12. How do i get 2011 tax forms Household employees. How do i get 2011 tax forms   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. How do i get 2011 tax forms   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. How do i get 2011 tax forms Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How do i get 2011 tax forms   For more information, see Publication 926, Household Employer's Tax Guide. How do i get 2011 tax forms    Wages for household work may not be a deductible farm expense. How do i get 2011 tax forms See Publication 225, Farmer's Tax Guide. How do i get 2011 tax forms Share farmers. How do i get 2011 tax forms   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. How do i get 2011 tax forms Compensation paid to H-2A visa holders. How do i get 2011 tax forms   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. How do i get 2011 tax forms On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How do i get 2011 tax forms   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How do i get 2011 tax forms In that case, the worker must give the employer a completed Form W-4. How do i get 2011 tax forms Federal income tax withheld should be reported in box 2 of Form W-2. How do i get 2011 tax forms These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How do i get 2011 tax forms For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How do i get 2011 tax forms 4. How do i get 2011 tax forms Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. How do i get 2011 tax forms You may also be required to withhold Additional Medicare Tax. How do i get 2011 tax forms For more information, see Additional Medicare Tax withholding , later. How do i get 2011 tax forms The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. How do i get 2011 tax forms You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). How do i get 2011 tax forms The $150 test applies separately to each farmworker that you employ. How do i get 2011 tax forms If you employ a family of workers, each member is treated separately. How do i get 2011 tax forms Do not count wages paid by other employers. How do i get 2011 tax forms The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. How do i get 2011 tax forms Exceptions. How do i get 2011 tax forms   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. How do i get 2011 tax forms   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. How do i get 2011 tax forms Social Security and Medicare Tax Withholding The social security tax rate is 6. How do i get 2011 tax forms 2%, for both the employee and employer, on the first $117,000 paid to each employee. How do i get 2011 tax forms You must withhold at this rate from each employee and pay a matching amount. How do i get 2011 tax forms The Medicare tax rate is 1. How do i get 2011 tax forms 45% each for the employee and employer on all wages. How do i get 2011 tax forms You must withhold at this rate from each employee and pay a matching amount. How do i get 2011 tax forms There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. How do i get 2011 tax forms Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. How do i get 2011 tax forms For details, see Publication 15-A. How do i get 2011 tax forms Additional Medicare Tax withholding. How do i get 2011 tax forms   In addition to withholding Medicare tax at 1. How do i get 2011 tax forms 45%, you must withhold a 0. How do i get 2011 tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How do i get 2011 tax forms You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How do i get 2011 tax forms Additional Medicare Tax is only imposed on the employee. How do i get 2011 tax forms There is no employer share of Additional Medicare Tax. How do i get 2011 tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How do i get 2011 tax forms   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). How do i get 2011 tax forms For more information on Additional Medicare Tax, visit IRS. How do i get 2011 tax forms gov and enter “Additional Medicare Tax” in the search box. How do i get 2011 tax forms Employee share paid by employer. How do i get 2011 tax forms   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. How do i get 2011 tax forms If you do not withhold the taxes, however, you must still pay them. How do i get 2011 tax forms Any employee social security and Medicare taxes that you pay is additional income to the employee. How do i get 2011 tax forms Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. How do i get 2011 tax forms Also, do not count the additional income as wages for FUTA tax purposes. How do i get 2011 tax forms Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. How do i get 2011 tax forms See section 7 of Publication 15-A. How do i get 2011 tax forms Withholding social security and Medicare taxes on nonresident alien employees. How do i get 2011 tax forms   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. How do i get 2011 tax forms S. How do i get 2011 tax forms citizen or resident alien. How do i get 2011 tax forms However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. How do i get 2011 tax forms Also see Compensation paid to H-2A visa holders in section 3. How do i get 2011 tax forms Religious exemption. How do i get 2011 tax forms    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. How do i get 2011 tax forms This exemption is available only if both the employee and the employer are members of the sect. How do i get 2011 tax forms   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How do i get 2011 tax forms 5. How do i get 2011 tax forms Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. How do i get 2011 tax forms The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. How do i get 2011 tax forms You may use one of several methods to determine the amount of federal income tax withholding. How do i get 2011 tax forms They are discussed in section 13. How do i get 2011 tax forms Form W-4. How do i get 2011 tax forms   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. How do i get 2011 tax forms Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. How do i get 2011 tax forms Advise your employees to use the IRS Withholding Calculator on the IRS website at www. How do i get 2011 tax forms irs. How do i get 2011 tax forms gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. How do i get 2011 tax forms   Ask each new employee to give you a signed Form W-4 when starting work. How do i get 2011 tax forms Make the form effective with the first wage payment. How do i get 2011 tax forms If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. How do i get 2011 tax forms Forms in Spanish. How do i get 2011 tax forms   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How do i get 2011 tax forms For more information, see Publicación 17(SP). How do i get 2011 tax forms Effective date of Form W-4. How do i get 2011 tax forms   A Form W-4 remains in effect until the employee gives you a new one. How do i get 2011 tax forms When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. How do i get 2011 tax forms Do not adjust withholding retroactively. How do i get 2011 tax forms If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. How do i get 2011 tax forms For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. How do i get 2011 tax forms A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. How do i get 2011 tax forms Completing Form W-4. How do i get 2011 tax forms   The amount of federal income tax withholding is based on marital status and withholding allowances. How do i get 2011 tax forms Your employees may not base their withholding amounts on a fixed dollar amount or percentage. How do i get 2011 tax forms However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. How do i get 2011 tax forms   Employees may claim fewer withholding allowances than they are entitled to claim. How do i get 2011 tax forms They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. How do i get 2011 tax forms   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. How do i get 2011 tax forms Along with Form W-4, you may wish to order Publication 505 for use by your employees. How do i get 2011 tax forms    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. How do i get 2011 tax forms If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. How do i get 2011 tax forms Exemption from federal income tax withholding. How do i get 2011 tax forms   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. How do i get 2011 tax forms See the Form W-4 instructions for more information. How do i get 2011 tax forms However, the wages are still subject to social security and Medicare taxes. How do i get 2011 tax forms   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. How do i get 2011 tax forms To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. How do i get 2011 tax forms If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. How do i get 2011 tax forms If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How do i get 2011 tax forms Withholding income taxes on the wages of nonresident alien employees. How do i get 2011 tax forms   In general, you must withhold federal income taxes on the wages of nonresident alien employees. How do i get 2011 tax forms However, see Publication 515 for exceptions to this general rule. How do i get 2011 tax forms Also see Compensation paid to H-2A visa workers in section 3. How do i get 2011 tax forms Withholding adjustment for nonresident alien employees. How do i get 2011 tax forms   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. How do i get 2011 tax forms This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. How do i get 2011 tax forms See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). How do i get 2011 tax forms Nonresident alien employee's Form W-4. How do i get 2011 tax forms   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. How do i get 2011 tax forms   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. How do i get 2011 tax forms    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. How do i get 2011 tax forms Form 8233. How do i get 2011 tax forms   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. How do i get 2011 tax forms See Publication 515 for details. How do i get 2011 tax forms IRS review of requested Forms W-4. How do i get 2011 tax forms   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. How do i get 2011 tax forms You may also be directed to send certain Forms W-4 to the IRS. How do i get 2011 tax forms You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. How do i get 2011 tax forms Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. How do i get 2011 tax forms The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. How do i get 2011 tax forms When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. How do i get 2011 tax forms   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). How do i get 2011 tax forms However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). How do i get 2011 tax forms Initial lock-in letter. How do i get 2011 tax forms   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. How do i get 2011 tax forms In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. How do i get 2011 tax forms You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. How do i get 2011 tax forms If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. How do i get 2011 tax forms You may follow any reasonable business practice to furnish the employee copy to the employee. How do i get 2011 tax forms Implementation of lock-in letter. How do i get 2011 tax forms   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. How do i get 2011 tax forms You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. How do i get 2011 tax forms The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. How do i get 2011 tax forms Seasonal employees and employees not currently performing services. How do i get 2011 tax forms   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. How do i get 2011 tax forms You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. How do i get 2011 tax forms You reasonably expect the employee to resume services within 12 months of the date of the notice. How do i get 2011 tax forms The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. How do i get 2011 tax forms Termination and re-hire of employees. How do i get 2011 tax forms   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. How do i get 2011 tax forms You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. How do i get 2011 tax forms Modification notice. How do i get 2011 tax forms   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. How do i get 2011 tax forms The modification notice may change the marital status and/or the number of withholding allowances permitted. How do i get 2011 tax forms You must withhold federal income tax based on the effective date specified in the modification notice. How do i get 2011 tax forms New Form W-4 after IRS notice. How do i get 2011 tax forms   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. How do i get 2011 tax forms You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. How do i get 2011 tax forms If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. How do i get 2011 tax forms   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. How do i get 2011 tax forms Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. How do i get 2011 tax forms Substitute Forms W-4. How do i get 2011 tax forms   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. How do i get 2011 tax forms Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. How do i get 2011 tax forms gov to obtain copies of Form W-4. How do i get 2011 tax forms   You may use a substitute version of Form W-4 to meet your business needs. How do i get 2011 tax forms However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. How do i get 2011 tax forms At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. How do i get 2011 tax forms   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. How do i get 2011 tax forms However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. How do i get 2011 tax forms Invalid Forms W-4. How do i get 2011 tax forms   Any unauthorized change or addition to Form W-4 makes it invalid. How do i get 2011 tax forms This includes taking out any language by which the employee certifies that the form is correct. How do i get 2011 tax forms A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. How do i get 2011 tax forms An employee who submits a false Form W-4 may be subject to a $500 penalty. How do i get 2011 tax forms You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. How do i get 2011 tax forms   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. How do i get 2011 tax forms Tell the employee that it is invalid and ask for another one. How do i get 2011 tax forms If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. How do i get 2011 tax forms However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. How do i get 2011 tax forms   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. How do i get 2011 tax forms R. How do i get 2011 tax forms B. How do i get 2011 tax forms 455, available at www. How do i get 2011 tax forms irs. How do i get 2011 tax forms gov/irb/2007-35_IRB/ar10. How do i get 2011 tax forms html. How do i get 2011 tax forms Amounts exempt from levy on wages, salary, and other income. How do i get 2011 tax forms   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. How do i get 2011 tax forms Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. How do i get 2011 tax forms If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. How do i get 2011 tax forms How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. How do i get 2011 tax forms Wage bracket tables. How do i get 2011 tax forms See section 13 for directions on how to use the tables. How do i get 2011 tax forms Percentage method. How do i get 2011 tax forms See section 13 for directions on how to use the percentage method. How do i get 2011 tax forms Alternative formula tables for percentage method withholding. How do i get 2011 tax forms See Publication 15-A. How do i get 2011 tax forms Wage bracket percentage method withholding tables. How do i get 2011 tax forms See Publication 15-A. How do i get 2011 tax forms Other alternative methods. How do i get 2011 tax forms See Publication 15-A. How do i get 2011 tax forms Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. How do i get 2011 tax forms If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. How do i get 2011 tax forms Supplemental wages. How do i get 2011 tax forms   Supplemental wages are wage payments to an employee that are not regular wages. How do i get 2011 tax forms They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. How do i get 2011 tax forms Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How do i get 2011 tax forms   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. How do i get 2011 tax forms   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. How do i get 2011 tax forms If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. How do i get 2011 tax forms Withhold a flat 25% (no other percentage allowed). How do i get 2011 tax forms If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. How do i get 2011 tax forms If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. How do i get 2011 tax forms Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. How do i get 2011 tax forms Subtract the tax withheld from the regular wages. How do i get 2011 tax forms Withhold the remaining tax from the supplemental wages. How do i get 2011 tax forms If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. How do i get 2011 tax forms If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. How do i get 2011 tax forms This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. How do i get 2011 tax forms    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. How do i get 2011 tax forms See section 7 in Publication 15 (Circular E) for details. How do i get 2011 tax forms   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. How do i get 2011 tax forms 6. How do i get 2011 tax forms Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. How do i get 2011 tax forms Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. How do i get 2011 tax forms This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. How do i get 2011 tax forms You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. How do i get 2011 tax forms You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. How do i get 2011 tax forms If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. How do i get 2011 tax forms If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. How do i get 2011 tax forms If Form W-2 is not required, you must notify the employee by February 7, 2014. How do i get 2011 tax forms 7. How do i get 2011 tax forms Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. How do i get 2011 tax forms You must use electronic funds transfer to make all federal tax deposits. How do i get 2011 tax forms See How To Deposit , later in this section. How do i get 2011 tax forms The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. How do i get 2011 tax forms For more information, see COBRA premium assistance credit under Introduction. How do i get 2011 tax forms Payment with return. How do i get 2011 tax forms   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. How do i get 2011 tax forms You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. How do i get 2011 tax forms However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. How do i get 2011 tax forms You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. How do i get 2011 tax forms This payment may be $2,500 or more. How do i get 2011 tax forms Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. How do i get 2011 tax forms Semiweekly schedule depositors must timely deposit the amount. How do i get 2011 tax forms See Accuracy of Deposits Rule and How To Deposit, later in this section. How do i get 2011 tax forms When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. How do i get 2011 tax forms See Employers of Both Farm and Nonfarm Workers, later in this section. How do i get 2011 tax forms The rules for determining when to deposit Form 943 taxes are discussed below. How do i get 2011 tax forms See section 10 for the separate rules that apply to FUTA tax. How do i get 2011 tax forms Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. How do i get 2011 tax forms The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. How do i get 2011 tax forms The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). How do i get 2011 tax forms The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. How do i get 2011 tax forms If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. How do i get 2011 tax forms If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. How do i get 2011 tax forms Lookback period. How do i get 2011 tax forms   The lookback period is the second calendar year preceding the current calendar year. How do i get 2011 tax forms For example, the lookback period for 2014 is 2012. How do i get 2011 tax forms Example of deposit schedule based on lookback period. How do i get 2011 tax forms Rose Co. How do i get 2011 tax forms reported taxes on Form 943 as follows. How do i get 2011 tax forms 2012 — $48,000 2013 — $60,000 Rose Co. How do i get 2011 tax forms is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. How do i get 2011 tax forms However, for 2015, Rose Co. How do i get 2011 tax forms is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. How do i get 2011 tax forms Adjustments to lookback period taxes. How do i get 2011 tax forms   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). How do i get 2011 tax forms Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How do i get 2011 tax forms Example of adjustments. How do i get 2011 tax forms An employer originally reported total tax of $45,000 for the lookback period in 2012. How do i get 2011 tax forms The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. How do i get 2011 tax forms The total tax reported in the lookback period is still $45,000. How do i get 2011 tax forms The $10,000 adjustment is also not treated as part of the 2014 taxes. How do i get 2011 tax forms Deposit period. How do i get 2011 tax forms   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. How do i get 2011 tax forms For monthly schedule depositors, the deposit period is a calendar month. How do i get 2011 tax forms The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. How do i get 2011 tax forms Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. How do i get 2011 tax forms You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. How do i get 2011 tax forms Monthly schedule example. How do i get 2011 tax forms   Red Co. How do i get 2011 tax forms is a seasonal employer and a monthly schedule depositor. How do i get 2011 tax forms It pays wages each Friday. How do i get 2011 tax forms It paid wages during August 2014, but did not pay any wages during September. How do i get 2011 tax forms Red Co. How do i get 2011 tax forms must deposit the combined tax liabilities for the August paydays by September 15. How do i get 2011 tax forms Red Co. How do i get 2011 tax forms does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. How do i get 2011 tax forms New employers. How do i get 2011 tax forms   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. How do i get 2011 tax forms Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). How do i get 2011 tax forms Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. How do i get 2011 tax forms Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. How do i get 2011 tax forms Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. How do i get 2011 tax forms Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. How do i get 2011 tax forms For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. How do i get 2011 tax forms If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. How do i get 2011 tax forms Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. How do i get 2011 tax forms Semiweekly Deposit Schedule IF the payday falls on a. How do i get 2011 tax forms . How do i get 2011 tax forms . How do i get 2011 tax forms THEN deposit taxes by the following. How do i get 2011 tax forms . How do i get 2011 tax forms . How do i get 2011 tax forms Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. How do i get 2011 tax forms   Green, Inc. How do i get 2011 tax forms , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. How do i get 2011 tax forms Green, Inc. How do i get 2011 tax forms , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. How do i get 2011 tax forms Green, Inc. How do i get 2011 tax forms 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). How do i get 2011 tax forms Semiweekly deposit period spanning two quarters. How do i get 2011 tax forms   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. How do i get 2011 tax forms For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. How do i get 2011 tax forms Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). How do i get 2011 tax forms Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. How do i get 2011 tax forms A business day is any day other than a Saturday, Sunday, or legal holiday. How do i get 2011 tax forms For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). How do i get 2011 tax forms Semiweekly schedule depositors   will always have 3 business days to make a deposit. How do i get 2011 tax forms That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. How do i get 2011 tax forms For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). How do i get 2011 tax forms Legal holiday. How do i get 2011 tax forms   The term “legal holiday” means any legal holiday in the District of Columbia. How do i get 2011 tax forms Legal holidays for 2014 are listed below. How do i get 2011 tax forms January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. How do i get 2011 tax forms February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. How do i get 2011 tax forms For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. How do i get 2011 tax forms For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. How do i get 2011 tax forms Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. How do i get 2011 tax forms However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. How do i get 2011 tax forms For example, Fir Co. How do i get 2011 tax forms is a semiweekly schedule depositor. How do i get 2011 tax forms On Monday, Fir Co. How do i get 2011 tax forms accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. How do i get 2011 tax forms On Tuesday, Fir Co. How do i get 2011 tax forms accumulates additional taxes of $30,000. How do i get 2011 tax forms Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. How do i get 2011 tax forms does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). How do i get 2011 tax forms If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. How do i get 2011 tax forms Example of the $100,000 next-day deposit rule. How do i get 2011 tax forms   Elm, Inc. How do i get 2011 tax forms , started its business on May 1, 2014. How do i get 2011 tax forms Because Elm, Inc. How do i get 2011 tax forms , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. How do i get 2011 tax forms , is a monthly schedule depositor. How do i get 2011 tax forms On May 8, Elm, Inc. How do i get 2011 tax forms , paid wages for the first time and accumulated taxes of $50,000. How do i get 2011 tax forms On May 9 (Friday), Elm, Inc. How do i get 2011 tax forms , paid wages and accumulated taxes of $60,000, for a total of $110,000. How do i get 2011 tax forms Because Elm, Inc. How do i get 2011 tax forms , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. How do i get 2011 tax forms Elm, Inc. How do i get 2011 tax forms , became a semiweekly schedule depositor on May 10. How do i get 2011 tax forms It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. How do i get 2011 tax forms Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. How do i get 2011 tax forms However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. How do i get 2011 tax forms Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. How do i get 2011 tax forms The deposit shortfall is paid or deposited by the shortfall makeup date as described below. How do i get 2011 tax forms Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. How do i get 2011 tax forms You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. How do i get 2011 tax forms Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. How do i get 2011 tax forms For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). How do i get 2011 tax forms How To Deposit You must deposit employment taxes by electronic funds transfer. How do i get 2011 tax forms See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. How do i get 2011 tax forms Electronic deposit requirement. How do i get 2011 tax forms   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). How do i get 2011 tax forms Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How do i get 2011 tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How do i get 2011 tax forms   EFTPS is a free service provided by the Department of Treasury. How do i get 2011 tax forms To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). How do i get 2011 tax forms You can also visit the EFTPS website at www. How do i get 2011 tax forms eftps. How do i get 2011 tax forms gov. How do i get 2011 tax forms Additional information about EFTPS is also available in Publication 966. How do i get 2011 tax forms New employers that have a federal tax obligation will be pre-enrolled in EFTPS. How do i get 2011 tax forms Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. How do i get 2011 tax forms See When you receive your EIN in section 1 for more information. How do i get 2011 tax forms Deposit record. How do i get 2011 tax forms   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. How do i get 2011 tax forms The number can be used as a receipt or to trace the payment. How do i get 2011 tax forms Depositing on time. How do i get 2011 tax forms   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. How do i get 2011 tax forms m. How do i get 2011 tax forms Eastern time the day before the date a deposit is due. How do i get 2011 tax forms If you use a third party to make a deposit on your behalf, they may have different cutoff times. How do i get 2011 tax forms Same-day payment option. How do i get 2011 tax forms   If you fail to initiate a deposit transaction on EFTPS by 8 p. How do i get 2011 tax forms m. How do i get 2011 tax forms Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). How do i get 2011 tax forms To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. How do i get 2011 tax forms Please check with your financial institution regarding availability, deadlines, and costs. How do i get 2011 tax forms Your financial institution may charge you a fee for payments made this way. How do i get 2011 tax forms To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. How do i get 2011 tax forms eftps. How do i get 2011 tax forms gov to download the Same-Day Payment Worksheet. How do i get 2011 tax forms Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. How do i get 2011 tax forms The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. How do i get 2011 tax forms IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. How do i get 2011 tax forms For amounts not properly deposited or not deposited on time, the penalty rates are shown next. How do i get 2011 tax forms Penalty Charged for. How do i get 2011 tax forms . How do i get 2011 tax forms . How do i get 2011 tax forms 2% Deposits made 1 to 5 days late. How do i get 2011 tax forms 5% Deposits made 6 to 15 days late. How do i get 2011 tax forms 10% Deposits made 16 or more days late. How do i get 2011 tax forms Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. How do i get 2011 tax forms 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. How do i get 2011 tax forms See Payment with return , earlier in this section, for exceptions. How do i get 2011 tax forms 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. How do i get 2011 tax forms Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. How do i get 2011 tax forms Order in which deposits are applied. How do i get 2011 tax forms   Deposits generally are applied to the most recent tax liability within the year. How do i get 2011 tax forms If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. How do i get 2011 tax forms Follow the instructions on the penalty notice that you received. How do i get 2011 tax forms For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. How do i get 2011 tax forms You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. How do i get 2011 tax forms irs. How do i get 2011 tax forms gov/pub/irs-irbs/irb01-50. How do i get 2011 tax forms pdf. How do i get 2011 tax forms Example. How do i get 2011 tax forms Cedar, Inc. How do i get 2011 tax forms , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. How do i get 2011 tax forms It does not make the deposit on July 15. How do i get 2011 tax forms On August 15, Cedar, Inc. How do i get 2011 tax forms , deposits $2,000. How do i get 2011 tax forms Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. How do i get 2011 tax forms Accordingly, $500 of the July 15 liability remains undeposited. How do i get 2011 tax forms The penalty on this underdeposit will apply as explained above. How do i get 2011 tax forms Trust fund recovery penalty. How do i get 2011 tax forms   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. How do i get 2011 tax forms The penalty is the full amount of the unpaid trust fund tax. How do i get 2011 tax forms This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. How do i get 2011 tax forms   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. How do i get 2011 tax forms   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. How do i get 2011 tax forms A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. How do i get 2011 tax forms    Willfully means voluntarily, consciously, and intentionally. How do i get 2011 tax forms A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. How do i get 2011 tax forms “Average” failure-to-deposit penalty. How do i get 2011 tax forms   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. How do i get 2011 tax forms IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. How do i get 2011 tax forms Completed Form 943, line 17, instead of Form 943-A. How do i get 2011 tax forms Failed to attach a properly completed Form 943-A. How do i get 2011 tax forms Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. How do i get 2011 tax forms   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. How do i get 2011 tax forms Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. How do i get 2011 tax forms   You can avoid the penalty by reviewing your return before filing it. How do i get 2011 tax forms Follow these steps before filing your Form 943. How do i get 2011 tax forms If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. How do i get 2011 tax forms If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. How do i get 2011 tax forms Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. How do i get 2011 tax forms Do not show negative amounts on Form 943, line 17, or Form 943-A. How do i get 2011 tax forms For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. How do i get 2011 tax forms Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). How do i get 2011 tax forms Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. How do i get 2011 tax forms If a deposit is due, deposi