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Hr Block Free Tax

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Hr Block Free Tax

Hr block free tax 10. Hr block free tax   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Hr block free tax Eligible educational institution. Hr block free tax Dependent for whom you claim an exemption. Hr block free tax MAGI when using Form 1040A. Hr block free tax MAGI when using Form 1040. Hr block free tax Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Hr block free tax S. Hr block free tax savings bonds. Hr block free tax If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Hr block free tax However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Hr block free tax Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Hr block free tax S. Hr block free tax savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Hr block free tax You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Hr block free tax Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Hr block free tax Your filing status is not married filing separately. Hr block free tax Qualified U. Hr block free tax S. Hr block free tax savings bonds. Hr block free tax   A qualified U. Hr block free tax S. Hr block free tax savings bond is a series EE bond issued after 1989 or a series I bond. Hr block free tax The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Hr block free tax   The owner must be at least 24 years old before the bond's issue date. Hr block free tax The issue date is printed on the front of the savings bond. Hr block free tax    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Hr block free tax Qualified education expenses. Hr block free tax   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Hr block free tax Tuition and fees required to enroll at or attend an eligible educational institution. Hr block free tax Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Hr block free tax Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Hr block free tax Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Hr block free tax Adjusted qualified education expenses. Hr block free tax   You must reduce your qualified education expenses by all of the following tax-free benefits. Hr block free tax Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Hr block free tax Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Hr block free tax Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Hr block free tax Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Hr block free tax Any expenses used in figuring the American opportunity and lifetime learning credits. Hr block free tax See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Hr block free tax Eligible educational institution. Hr block free tax   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Hr block free tax S. Hr block free tax Department of Education. Hr block free tax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Hr block free tax The educational institution should be able to tell you if it is an eligible educational institution. Hr block free tax   Certain educational institutions located outside the United States also participate in the U. Hr block free tax S. Hr block free tax Department of Education's Federal Student Aid (FSA) programs. Hr block free tax Dependent for whom you claim an exemption. Hr block free tax   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Hr block free tax Modified adjusted gross income (MAGI). Hr block free tax   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Hr block free tax However, as discussed below, there may be other modifications. Hr block free tax MAGI when using Form 1040A. Hr block free tax   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Hr block free tax MAGI when using Form 1040. Hr block free tax   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Hr block free tax    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Hr block free tax If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Hr block free tax Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Hr block free tax Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Hr block free tax    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Hr block free tax Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Hr block free tax See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Hr block free tax Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Hr block free tax However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Hr block free tax To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Hr block free tax The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Hr block free tax The denominator (bottom part) of the fraction is the total proceeds you received during the year. Hr block free tax Example. Hr block free tax In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Hr block free tax S. Hr block free tax savings bond. Hr block free tax They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Hr block free tax In 2013, they paid $7,650 of their daughter's college tuition. Hr block free tax They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Hr block free tax Their MAGI for 2013 was $80,000. Hr block free tax   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Hr block free tax They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Hr block free tax Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Hr block free tax Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Hr block free tax Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Hr block free tax Attach Form 8815 to your tax return. Hr block free tax Prev  Up  Next   Home   More Online Publications
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The Hr Block Free Tax

Hr block free tax Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Hr block free tax Filing options when no return is required. Hr block free tax What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Hr block free tax Claim for refund process. Hr block free tax How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Hr block free tax The worker is your employee if you can control not only what work is done, but how it is done. Hr block free tax If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Hr block free tax It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Hr block free tax Example. Hr block free tax You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Hr block free tax Betty follows your specific instructions about household and child care duties. Hr block free tax You provide the household equipment and supplies that Betty needs to do her work. Hr block free tax Betty is your household employee. Hr block free tax Household work. Hr block free tax   Household work is work done in or around your home. Hr block free tax Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Hr block free tax Workers who are not your employees. Hr block free tax   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Hr block free tax A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Hr block free tax   A worker who performs child care services for you in his or her home generally is not your employee. Hr block free tax   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Hr block free tax Example. Hr block free tax You made an agreement with John Peters to care for your lawn. Hr block free tax John runs a lawn care business and offers his services to the general public. Hr block free tax He provides his own tools and supplies, and he hires and pays any helpers he needs. Hr block free tax Neither John nor his helpers are your household employees. Hr block free tax More information. Hr block free tax   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Hr block free tax Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Hr block free tax When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Hr block free tax S. Hr block free tax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Hr block free tax No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Hr block free tax You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Hr block free tax Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Hr block free tax You should keep the completed Form I-9 in your own records. Hr block free tax Do not submit it to the IRS, the USCIS, or any other government or other entity. Hr block free tax The form must be kept available for review upon notice by an authorized U. Hr block free tax S. Hr block free tax Government official. Hr block free tax Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Hr block free tax Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Hr block free tax uscis. Hr block free tax gov. Hr block free tax If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Hr block free tax You also can visit the USCIS website at www. Hr block free tax uscis. Hr block free tax gov to get Form I-9. Hr block free tax For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Hr block free tax Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Hr block free tax To find out, read Table 1. Hr block free tax You do not need to withhold federal income tax from your household employee's wages. Hr block free tax But if your employee asks you to withhold it, you can. Hr block free tax See Do You Need To Withhold Federal Income Tax, later. Hr block free tax If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Hr block free tax If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Hr block free tax The rest of this publication does not apply to you. Hr block free tax State employment taxes. Hr block free tax   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Hr block free tax For a list of state unemployment tax agencies, visit the U. Hr block free tax S. Hr block free tax Department of Labor's website at www. Hr block free tax workforcesecurity. Hr block free tax doleta. Hr block free tax gov/unemploy/agencies. Hr block free tax asp. Hr block free tax You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Hr block free tax    Table 1. Hr block free tax Do You Need To Pay Employment Taxes? IF you . Hr block free tax . Hr block free tax . Hr block free tax THEN you need to . Hr block free tax . Hr block free tax . Hr block free tax A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Hr block free tax Withhold and pay social security and Medicare taxes. Hr block free tax The taxes are 15. Hr block free tax 3%1 of cash wages. Hr block free tax Your employee's share is 7. Hr block free tax 65%1. Hr block free tax   (You can choose to pay it yourself and not withhold it. Hr block free tax ) Your share is 7. Hr block free tax 65%. Hr block free tax   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Hr block free tax B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Hr block free tax Pay federal unemployment tax. Hr block free tax The tax is 6% of cash wages. Hr block free tax Wages over $7,000 a year per employee are not taxed. Hr block free tax You also may owe state unemployment tax. Hr block free tax   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Hr block free tax 1In addition to withholding Medicare tax at 1. Hr block free tax 45%, you must withhold a 0. Hr block free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block free tax 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. Hr block free tax Additional Medicare Tax is only imposed on the employee. Hr block free tax There is no employer share of Additional Medicare Tax. Hr block free tax 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. Hr block free tax Note. Hr block free tax If neither A nor B above applies, you do not need to pay any federal employment taxes. Hr block free tax But you may still need to pay state employment taxes. Hr block free tax Table 2. Hr block free tax Household Employer's Checklist You may need to do the following things when you have a household employee. Hr block free tax   When you hire a household employee: □ Find out if the person can legally work in the United States. Hr block free tax  □ Find out if you need to pay state taxes. Hr block free tax When you pay your household employee: □ Withhold social security and Medicare taxes. Hr block free tax  □ Withhold federal income tax. Hr block free tax  □ Decide how you will make tax payments. Hr block free tax  □ Keep records. Hr block free tax By February 2, 2015: □ Get an employer identification number (EIN). Hr block free tax  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Hr block free tax By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Hr block free tax By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Hr block free tax  If you do not have to file a return, file Schedule H by itself. Hr block free tax Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Hr block free tax The Medicare tax pays for hospital insurance. Hr block free tax Both you and your household employee may owe social security and Medicare taxes. Hr block free tax Your share is 7. Hr block free tax 65% (6. Hr block free tax 2% for social security tax and 1. Hr block free tax 45% for Medicare tax) of the employee's social security and Medicare wages. Hr block free tax Your employee's share is also 7. Hr block free tax 65% (6. Hr block free tax 2% for social security tax and 1. Hr block free tax 45% for Medicare tax). Hr block free tax In addition to withholding Medicare tax at 1. Hr block free tax 45%, you must withhold a 0. Hr block free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block free tax 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. Hr block free tax Additional Medicare Tax is only imposed on the employee. Hr block free tax There is no employer share of Additional Medicare Tax. Hr block free tax 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. Hr block free tax For more information on Additional Medicare Tax, visit IRS. Hr block free tax gov and enter “Additional Medicare Tax” in the search box. Hr block free tax Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Hr block free tax You are responsible for payment of your employee's share of the taxes as well as your own. Hr block free tax You can either withhold your employee's share from the employee's wages or pay it from your own funds. Hr block free tax If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Hr block free tax Pay the taxes as discussed under How Do You Make Tax Payments, later. Hr block free tax Also, see What Forms Must You File, later. Hr block free tax Social security and Medicare wages. Hr block free tax   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Hr block free tax   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Hr block free tax However, any noncash wages you pay do not count as social security and Medicare wages. Hr block free tax   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Hr block free tax Cash wages. Hr block free tax   Cash wages include wages you pay by check, money order, etc. Hr block free tax Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Hr block free tax However, cash you give your employee in place of these items is included in cash wages. Hr block free tax State disability payments treated as wages. Hr block free tax   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Hr block free tax For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Hr block free tax Wages not counted. Hr block free tax   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Hr block free tax Your spouse. Hr block free tax Your child who is under the age of 21. Hr block free tax Your parent. Hr block free tax Exception: Count these wages if both the following conditions apply. Hr block free tax Your parent cares for your child who is either of the following. Hr block free tax Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Hr block free tax Your marital status is one of the following. Hr block free tax You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Hr block free tax An employee who is under the age of 18 at any time during the year. Hr block free tax Exception: Count these wages if providing household services is the employee's principal occupation. Hr block free tax If the employee is a student, providing household services is not considered to be his or her principal occupation. Hr block free tax Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Hr block free tax Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Hr block free tax If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Hr block free tax A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Hr block free tax If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Hr block free tax If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Hr block free tax See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Hr block free tax Withholding the employee's share. Hr block free tax   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Hr block free tax However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Hr block free tax   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Hr block free tax If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Hr block free tax   Withhold 7. Hr block free tax 65% (6. Hr block free tax 2% for social security tax and 1. Hr block free tax 45% for Medicare tax) from each payment of social security and Medicare wages. Hr block free tax Generally, you can use Table 3 to figure the proper amount to withhold. Hr block free tax You will pay the amount withheld to the IRS with your share of the taxes. Hr block free tax Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Hr block free tax Table 3. Hr block free tax Employee Social Security (6. Hr block free tax 2%) and Medicare (1. Hr block free tax 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Hr block free tax ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Hr block free tax For example, on a wage payment of $180, the employee social security tax is $11. Hr block free tax 16 ($6. Hr block free tax 20 tax on $100 plus $4. Hr block free tax 96 on $80 wages). Hr block free tax The employee Medicare tax is $2. Hr block free tax 61 ($1. Hr block free tax 45 tax on $100 plus $1. Hr block free tax 16 on $80 wages). Hr block free tax If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Hr block free tax 00 . Hr block free tax $ . Hr block free tax 06 $ . Hr block free tax 01 $ 51. Hr block free tax 00 . Hr block free tax $ 3. Hr block free tax 16 $ . Hr block free tax 74 2. Hr block free tax 00 . Hr block free tax . Hr block free tax 12 . Hr block free tax 03 52. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 22 . Hr block free tax 75 3. Hr block free tax 00 . Hr block free tax . Hr block free tax 19 . Hr block free tax 04 53. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 29 . Hr block free tax 77 4. Hr block free tax 00 . Hr block free tax . Hr block free tax 25 . Hr block free tax 06 54. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 35 . Hr block free tax 78 5. Hr block free tax 00 . Hr block free tax . Hr block free tax 31 . Hr block free tax 07 55. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 41 . Hr block free tax 80 6. Hr block free tax 00 . Hr block free tax . Hr block free tax 37 . Hr block free tax 09 56. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 47 . Hr block free tax 81 7. Hr block free tax 00 . Hr block free tax . Hr block free tax 43 . Hr block free tax 10 57. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 53 . Hr block free tax 83 8. Hr block free tax 00 . Hr block free tax . Hr block free tax 50 . Hr block free tax 12 58. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 60 . Hr block free tax 84 9. Hr block free tax 00 . Hr block free tax . Hr block free tax 56 . Hr block free tax 13 59. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 66 . Hr block free tax 86 10. Hr block free tax 00 . Hr block free tax . Hr block free tax 62 . Hr block free tax 15 60. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 72 . Hr block free tax 87 11. Hr block free tax 00 . Hr block free tax . Hr block free tax 68 . Hr block free tax 16 61. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 78 . Hr block free tax 88 12. Hr block free tax 00 . Hr block free tax . Hr block free tax 74 . Hr block free tax 17 62. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 84 . Hr block free tax 90 13. Hr block free tax 00 . Hr block free tax . Hr block free tax 81 . Hr block free tax 19 63. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 91 . Hr block free tax 91 14. Hr block free tax 00 . Hr block free tax . Hr block free tax 87 . Hr block free tax 20 64. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 97 . Hr block free tax 93 15. Hr block free tax 00 . Hr block free tax . Hr block free tax 93 . Hr block free tax 22 65. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 03 . Hr block free tax 94 16. Hr block free tax 00 . Hr block free tax . Hr block free tax 99 . Hr block free tax 23 66. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 09 . Hr block free tax 96 17. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 05 . Hr block free tax 25 67. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 15 . Hr block free tax 97 18. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 12 . Hr block free tax 26 68. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 22 . Hr block free tax 99 19. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 18 . Hr block free tax 28 69. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 28 1. Hr block free tax 00 20. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 24 . Hr block free tax 29 70. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 34 1. Hr block free tax 02 21. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 30 . Hr block free tax 30 71. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 40 1. Hr block free tax 03 22. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 36 . Hr block free tax 32 72. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 46 1. Hr block free tax 04 23. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 43 . Hr block free tax 33 73. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 53 1. Hr block free tax 06 24. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 49 . Hr block free tax 35 74. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 59 1. Hr block free tax 07 25. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 55 . Hr block free tax 36 75. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 65 1. Hr block free tax 09 26. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 61 . Hr block free tax 38 76. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 71 1. Hr block free tax 10 27. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 67 . Hr block free tax 39 77. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 77 1. Hr block free tax 12 28. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 74 . Hr block free tax 41 78. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 84 1. Hr block free tax 13 29. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 80 . Hr block free tax 42 79. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 90 1. Hr block free tax 15 30. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 86 . Hr block free tax 44 80. Hr block free tax 00 . Hr block free tax 4. Hr block free tax 96 1. Hr block free tax 16 31. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 92 . Hr block free tax 45 81. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 02 1. Hr block free tax 17 32. Hr block free tax 00 . Hr block free tax 1. Hr block free tax 98 . Hr block free tax 46 82. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 08 1. Hr block free tax 19 33. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 05 . Hr block free tax 48 83. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 15 1. Hr block free tax 20 34. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 11 . Hr block free tax 49 84. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 21 1. Hr block free tax 22 35. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 17 . Hr block free tax 51 85. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 27 1. Hr block free tax 23 36. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 23 . Hr block free tax 52 86. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 33 1. Hr block free tax 25 37. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 29 . Hr block free tax 54 87. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 39 1. Hr block free tax 26 38. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 36 . Hr block free tax 55 88. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 46 1. Hr block free tax 28 39. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 42 . Hr block free tax 57 89. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 52 1. Hr block free tax 29 40. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 48 . Hr block free tax 58 90. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 58 1. Hr block free tax 31 41. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 54 . Hr block free tax 59 91. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 64 1. Hr block free tax 32 42. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 60 . Hr block free tax 61 92. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 70 1. Hr block free tax 33 43. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 67 . Hr block free tax 62 93. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 77 1. Hr block free tax 35 44. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 73 . Hr block free tax 64 94. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 83 1. Hr block free tax 36 45. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 79 . Hr block free tax 65 95. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 89 1. Hr block free tax 38 46. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 85 . Hr block free tax 67 96. Hr block free tax 00 . Hr block free tax 5. Hr block free tax 95 1. Hr block free tax 39 47. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 91 . Hr block free tax 68 97. Hr block free tax 00 . Hr block free tax 6. Hr block free tax 01 1. Hr block free tax 41 48. Hr block free tax 00 . Hr block free tax 2. Hr block free tax 98 . Hr block free tax 70 98. Hr block free tax 00 . Hr block free tax 6. Hr block free tax 08 1. Hr block free tax 42 49. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 04 . Hr block free tax 71 99. Hr block free tax 00 . Hr block free tax 6. Hr block free tax 14 1. Hr block free tax 44 50. Hr block free tax 00 . Hr block free tax 3. Hr block free tax 10 . Hr block free tax 73 100. Hr block free tax 00 . Hr block free tax 6. Hr block free tax 20 1. Hr block free tax 45 1In addition to withholding Medicare tax at 1. Hr block free tax 45%, you must withhold a 0. Hr block free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block free tax 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. Hr block free tax Additional Medicare Tax is only imposed on the employee. Hr block free tax There is no employer share of Additional Medicare Tax. Hr block free tax 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. Hr block free tax   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Hr block free tax If you withhold too much, you should repay the employee. Hr block free tax    In addition to withholding Medicare tax at 1. Hr block free tax 45%, you must withhold a 0. Hr block free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block free tax 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. Hr block free tax Additional Medicare Tax is only imposed on the employee. Hr block free tax There is no employer share of Additional Medicare Tax. Hr block free tax 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. Hr block free tax For more information on Additional Medicare Tax, visit IRS. Hr block free tax gov and enter “Additional Medicare Tax” in the search box. Hr block free tax Example. Hr block free tax On February 13, 2014, Mary Brown hired Jane R. Hr block free tax Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Hr block free tax Jane worked for the remainder of the year (a total of 46 weeks). Hr block free tax Mary did not give Jane a Form W-4 to request federal or state tax withholding. Hr block free tax The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Hr block free tax See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Hr block free tax Total cash wages paid to Jane $2,300. Hr block free tax 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Hr block free tax 60 ($2,300 x 6. Hr block free tax 2% (. Hr block free tax 062))         Medicare tax $33. Hr block free tax 35       ($2,300 x 1. Hr block free tax 45% (. Hr block free tax 0145)) Mary's share of:     Social security tax $142. Hr block free tax 60  ($2,300 x 6. Hr block free tax 2% (. Hr block free tax 062))           Medicare tax $33. Hr block free tax 35  ($2,300 x 1. Hr block free tax 45% (. Hr block free tax 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Hr block free tax 00   Box 4: Social security tax withheld 142. Hr block free tax 60   Box 6: Medicare tax withheld 33. Hr block free tax 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Hr block free tax Not withholding the employee's share. Hr block free tax   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Hr block free tax The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Hr block free tax However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Hr block free tax Example. Hr block free tax In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Hr block free tax You expect to pay your employee $1,900 or more for the year. Hr block free tax You decide to pay your employee's share of social security and Medicare taxes from your own funds. Hr block free tax You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Hr block free tax For social security and Medicare tax purposes, your employee's wages each payday are $100. Hr block free tax For each wage payment, you will pay $15. Hr block free tax 30 when you pay the taxes. Hr block free tax This is $7. Hr block free tax 65 ($6. Hr block free tax 20 for social security tax + $1. Hr block free tax 45 for Medicare tax) to cover your employee's share plus $7. Hr block free tax 65 ($6. Hr block free tax 20 for social security tax + $1. Hr block free tax 45 for Medicare tax) for your share. Hr block free tax For income tax purposes, your employee's wages each payday are $107. Hr block free tax 65 ($100 + the $7. Hr block free tax 65 you will pay to cover your employee's share of social security and Medicare taxes). Hr block free tax Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Hr block free tax Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Hr block free tax Or, you may owe only the FUTA tax or only the state unemployment tax. Hr block free tax To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Hr block free tax For a list of state unemployment tax agencies, visit the U. Hr block free tax S. Hr block free tax Department of Labor's website at www. Hr block free tax workforcesecurity. Hr block free tax doleta. Hr block free tax gov/unemploy/agencies. Hr block free tax asp. Hr block free tax You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Hr block free tax The FUTA tax is 6. Hr block free tax 0% of your employee's FUTA wages. Hr block free tax However, you may be able to take a credit of up to 5. Hr block free tax 4% against the FUTA tax, resulting in a net tax rate of 0. Hr block free tax 6%. Hr block free tax Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Hr block free tax The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Hr block free tax (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Hr block free tax ) Note. Hr block free tax   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Hr block free tax The term “legal holiday” means any legal holiday in the District of Columbia. Hr block free tax Pay the tax as discussed under How Do You Make Tax Payments, later. Hr block free tax Also, see What Forms Must You File, later. Hr block free tax Note. Hr block free tax   The 5. Hr block free tax 4% credit is reduced for wages paid in a credit reduction state. Hr block free tax See the Instructions for Schedule H (Form 1040). Hr block free tax Do not withhold the FUTA tax from your employee's wages. Hr block free tax You must pay it from your own funds. Hr block free tax FUTA wages. Hr block free tax   Figure the FUTA tax on the FUTA wages you pay. Hr block free tax If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Hr block free tax (A calendar quarter is January through March, April through June, July through September, or October through December. Hr block free tax ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Hr block free tax For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Hr block free tax Wages not counted. Hr block free tax   Do not count wages you pay to any of the following individuals as FUTA wages. Hr block free tax Your spouse. Hr block free tax Your child who is under the age of 21. Hr block free tax Your parent. Hr block free tax Credit for 2013. Hr block free tax   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Hr block free tax Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Hr block free tax Worksheet A. Hr block free tax Worksheet for Credit for Late Contributions 1. Hr block free tax Enter the amount from Schedule H, line 22   2. Hr block free tax Enter the amount from Schedule H, line 19   3. Hr block free tax Subtract line 2 from line 1. Hr block free tax If zero or less, enter -0-   4. Hr block free tax Enter total contributions paid to the state(s) after the Form 1040 due date   5. Hr block free tax Enter the smaller of line 3 or line 4   6. Hr block free tax Multiply line 5 by . Hr block free tax 90 (90%)   7. Hr block free tax Add lines 2 and 6   8. Hr block free tax Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Hr block free tax You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Hr block free tax The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Hr block free tax If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Hr block free tax If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Hr block free tax Pay the tax as discussed under How Do You Make Tax Payments, later. Hr block free tax Also, see What Forms Must You File, later. Hr block free tax Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Hr block free tax Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Hr block free tax Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Hr block free tax Publication 15 (Circular E) contains detailed instructions. Hr block free tax Wages. Hr block free tax   Figure federal income tax withholding on both cash and noncash wages you pay. Hr block free tax Measure wages you pay in any form other than cash by the fair market value of the noncash item. Hr block free tax   Do not count as wages any of the following items. Hr block free tax Meals provided to your employee at your home for your convenience. Hr block free tax Lodging provided to your employee at your home for your convenience and as a condition of employment. Hr block free tax Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Hr block free tax A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Hr block free tax See Publication 15-B for special requirements for this exclusion. Hr block free tax Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Hr block free tax   See Publication 15 (Circular E) for more information on cash and noncash wages. Hr block free tax Paying tax without withholding. Hr block free tax   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Hr block free tax It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Hr block free tax What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Hr block free tax This credit reduces their tax or allows them to receive a payment from the IRS. Hr block free tax You also may have to give your employee a notice about the EIC. Hr block free tax Notice about the EIC. Hr block free tax   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Hr block free tax If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Hr block free tax   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Hr block free tax A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Hr block free tax Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Hr block free tax Your own written statement with the same wording as in Notice 797. Hr block free tax If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Hr block free tax If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Hr block free tax If Form W-2 is not required, you must notify the employee by February 7, 2015. Hr block free tax   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Hr block free tax Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Hr block free tax How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Hr block free tax Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Hr block free tax Add these household employment taxes to your income tax. Hr block free tax Pay the amount due by April 15, 2015. Hr block free tax For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Hr block free tax You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Hr block free tax You can pay the additional tax in any of the following ways. Hr block free tax Ask your employer to withhold more federal income tax from your wages in 2014. Hr block free tax Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Hr block free tax Make estimated tax payments for 2014 to the IRS. Hr block free tax Increase your payments if you already make estimated tax payments. Hr block free tax You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Hr block free tax (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Hr block free tax ) However, you will not be subject to the penalty if both of the following situations apply to you. Hr block free tax You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Hr block free tax Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Hr block free tax Asking for more federal income tax withholding. Hr block free tax   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Hr block free tax Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Hr block free tax   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Hr block free tax Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Hr block free tax   See Publication 505 to make sure you will have the right amount withheld. Hr block free tax It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Hr block free tax Paying estimated tax. Hr block free tax   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Hr block free tax You can use its payment vouchers to make your payments by check or money order. Hr block free tax You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Hr block free tax For details, see the form instructions and visit IRS. Hr block free tax gov. Hr block free tax    You can pay all the employment taxes at once or you can pay them in installments. Hr block free tax If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Hr block free tax Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Hr block free tax Payment option for business employers. Hr block free tax   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Hr block free tax You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Hr block free tax For information on depositing employment taxes, see Publication 15 (Circular E). Hr block free tax   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Hr block free tax See Business employment tax returns, later. Hr block free tax    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Hr block free tax You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Hr block free tax More information. Hr block free tax   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Hr block free tax What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Hr block free tax Social security and Medicare wages. Hr block free tax FUTA wages. Hr block free tax Wages from which you withhold federal income tax. Hr block free tax For information on ordering employment tax forms, see How To Get Tax Help, later. Hr block free tax Employer identification number (EIN). Hr block free tax   You must include your employer identification number (EIN) on the forms you file for your household employee. Hr block free tax An EIN is a nine-digit number issued by the IRS. Hr block free tax It is not the same as a social security number. Hr block free tax    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Hr block free tax If you already have an EIN, use that number. Hr block free tax   If you do not have an EIN, you may apply for one online. Hr block free tax Go to IRS. Hr block free tax gov and click on the Apply for an EIN Online link under Tools. Hr block free tax 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. Hr block free tax Form W-2. Hr block free tax   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Hr block free tax Social security and Medicare wages of $1,900 or more. Hr block free tax Wages from which you withhold federal income tax. Hr block free tax You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Hr block free tax You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Hr block free tax Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Hr block free tax Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Hr block free tax socialsecurity. Hr block free tax gov/employer for guidelines on filing electronically. Hr block free tax Employee who leaves during the year. Hr block free tax   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Hr block free tax You do not need to wait until 2015. Hr block free tax If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Hr block free tax Schedule H. Hr block free tax   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Hr block free tax Social security and Medicare wages of $1,900 or more. Hr block free tax FUTA wages. Hr block free tax Wages from which you withhold federal income tax. Hr block free tax File Schedule H with your 2014 federal income tax return by April 15, 2015. Hr block free tax If you get an extension to file your return, the extension also will apply to your Schedule H. Hr block free tax Filing options when no return is required. Hr block free tax   If you are not required to file a 2014 tax return, you have the following two options. Hr block free tax You can file Schedule H by itself. Hr block free tax See the Schedule H instructions for details. Hr block free tax If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Hr block free tax See Business employment tax returns, next. Hr block free tax   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Hr block free tax Business employment tax returns. Hr block free tax   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Hr block free tax (See Payment option for business employers, earlier. Hr block free tax ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Hr block free tax Include the FUTA tax for the employee on your Form 940. Hr block free tax   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Hr block free tax   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Hr block free tax For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Hr block free tax Both of these publications also provide information about filing Form 940. Hr block free tax What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Hr block free tax You must also keep records to support the information you enter on the forms you file. Hr block free tax If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Hr block free tax Wage and tax records. Hr block free tax   On each payday, you should record the date and amounts of all the following items. Hr block free tax Your employee's cash and noncash wages. Hr block free tax Any employee social security tax you withhold or agree to pay for your employee. Hr block free tax Any employee Medicare tax you withhold or agree to pay for your employee. Hr block free tax Any federal income tax you withhold. Hr block free tax Any state employment taxes you withhold. Hr block free tax Employee's social security number. Hr block free tax   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Hr block free tax Social security and Medicare wages of $1,900 or more. Hr block free tax Wages from which you withhold federal income tax. Hr block free tax You must ask for your employee's social security number no later than the first day on which you pay the wages. Hr block free tax You may wish to ask for it when you hire your employee. Hr block free tax You should ask your employee to show you his or her social security card. Hr block free tax The employee may show the card if it is available. Hr block free tax You may, but are not required to, photocopy the card if the employee provides it. Hr block free tax   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Hr block free tax An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Hr block free tax    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Hr block free tax    You also can download Form SS-5 from the Social Security Administration website at  www. Hr block free tax socialsecurity. Hr block free tax gov/online/ss-5. Hr block free tax pdf. Hr block free tax How long to keep records. Hr block free tax   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Hr block free tax Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Hr block free tax To qualify, you must pay these expenses so you can work or look for work. Hr block free tax If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Hr block free tax For information about the credit, see Publication 503, Child and Dependent Care Expenses. Hr block free tax How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Hr block free tax Schedule H attached to another form. Hr block free tax    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Hr block free tax S. Hr block free tax Individual Income Tax Return, and attach a corrected Schedule H. Hr block free tax If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Hr block free tax If you discover an error on a Schedule H that you previously filed with Form 1041, U. Hr block free tax S. Hr block free tax Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Hr block free tax You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Hr block free tax Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Hr block free tax In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Hr block free tax Schedule H filed by itself. Hr block free tax   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Hr block free tax You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Hr block free tax Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Hr block free tax In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Hr block free tax If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Hr block free tax (See Overpayment of tax, later. Hr block free tax ) When to file. Hr block free tax   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Hr block free tax If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Hr block free tax If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Hr block free tax Underpayment of tax. Hr block free tax   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Hr block free tax Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Hr block free tax However, underreported FUTA taxes will be subject to interest. Hr block free tax Overpayment of tax. Hr block free tax    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Hr block free tax However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Hr block free tax Adjust the overpayment. Hr block free tax   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Hr block free tax If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Hr block free tax If you adjust your return, you will not receive interest on your overpayment. Hr block free tax If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Hr block free tax You may not adjust your return to correct overpayments of FUTA tax. Hr block free tax Claim for refund process. Hr block free tax   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Hr block free tax If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Hr block free tax You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Hr block free tax Required repayment or consent. Hr block free tax   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Hr block free tax You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Hr block free tax You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Hr block free tax Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Hr block free tax Filing required Forms W-2 or Forms W-2c. Hr block free tax   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Hr block free tax Additional Medicare Tax. Hr block free tax   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Hr block free tax An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Hr block free tax For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Hr block free tax   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Hr block free tax Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Hr block free tax Additional information. Hr block free tax   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Hr block free tax Also, visit IRS. Hr block free tax gov. Hr block free tax How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Hr block free tax Free help with your tax return. Hr block free tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Hr block free tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Hr block free tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block free tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hr block free tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Hr block free tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Hr block free tax gov, download the IRS2Go app, or call 1-800-906-9887. Hr block free tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hr block free tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hr block free tax aarp. Hr block free tax org/money/taxaide or call 1-888-227-7669. Hr block free tax For more information on these programs, go to IRS. Hr block free tax gov and enter “VITA” in the search box. Hr block free tax Internet. Hr block free tax    IRS. Hr block free tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Hr block free tax Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block free tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Hr block free tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Hr block free tax gov or download the IRS2Go app and select the Refund Status option. Hr block free tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block free tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Hr block free tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block free tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block free tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Hr block free tax No need to wait on the phone or stand in line. Hr block free tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Hr block free tax When you reach the response screen, you can print the entire interview and the final response for your records. Hr block free tax New subject areas are added on a regular basis. Hr block free tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Hr block free tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Hr block free tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Hr block free tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Hr block free tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Hr block free tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Hr block free tax You can also ask the IRS to mail a return or an account transcript to you. Hr block free tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Hr block free tax gov or by calling 1-800-908-9946. Hr block free tax Tax return and tax account transcripts are generally available for the current year and the past three years. Hr block free tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Hr block free tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Hr block free tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Hr block free tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Hr block free tax gov and enter Where's My Amended Return? in the search box. Hr block free tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block free tax It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block free tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Hr block free tax gov. Hr block free tax Select the Payment tab on the front page of IRS. Hr block free tax gov for more information. Hr block free tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Hr block free tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hr block free tax gov. Hr block free tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Hr block free tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hr block free tax gov. Hr block free tax Request an Electronic Filing PIN by going to IRS. Hr block free tax gov and entering Electronic Filing PIN in the search box. Hr block free tax Download forms, instructions and publications, including accessible versions for people with disabilities. Hr block free tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Hr block free tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Hr block free tax An employee can answer questions about your tax account or help you set up a payment plan. Hr block free tax Before you visit, check the Office Locator on IRS. Hr block free tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Hr block free tax If you have a special need, such as a disability, you can request an appointment. Hr block free tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hr block free tax Apply for an Employer Identification Number (EIN). Hr block free tax Go to IRS. Hr block free tax gov and enter Apply for an EIN in the search box. Hr block free tax Read the Internal Revenue Code, regulations, or other official guidance. Hr block free tax Read Internal Revenue Bulletins. Hr block free tax Sign up to receive local and national tax news and more by email. Hr block free tax Just click on “subscriptions” above the search box on IRS. Hr block free tax gov and choose from a variety of options. Hr block free tax Phone. Hr block free tax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hr block free tax Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block free tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Hr block free tax gov, or download the IRS2Go app. Hr block free tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hr block free tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block free tax Most VITA and TCE sites offer free electronic filing. Hr block free tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hr block free tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hr block free tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Hr block free tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hr block free tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block free tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block free tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Hr block free tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block free tax Note, the above information is for our automated hotline. Hr block free tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Hr block free tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hr block free tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block free tax It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block free tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Hr block free tax You should receive your order within 10 business days. Hr block free tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Hr block free tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Hr block free tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hr block free tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hr block free tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Hr block free tax Walk-in. Hr block free tax   You can find a selection of forms, publications and services — in-person. Hr block free tax Products. Hr block free tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hr block free tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hr block free tax Services. Hr block free tax You can walk in to your local TAC for face-to-face tax help. Hr block free tax An employee can answer questions about your tax account or help you set up a payment plan. Hr block free tax Before visiting, use the Office Locator tool on IRS. Hr block free tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Hr block free tax Mail. Hr block free tax   You can send your order for forms, instructions, and publications to the address below. Hr block free tax You should receive a response within 10 business days after your request is received. Hr block free tax Internal Revenue Service 1201 N. Hr block free tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Hr block free tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hr block free tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hr block free tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hr block free tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Hr block free tax You face (or your business is facing) an immediate threat of adverse action. Hr block free tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hr block free tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Hr block free tax Here's why we can help: TAS is an independent organization within the IRS. Hr block free tax Our advocates know how to work with the IRS. Hr block free tax Our services are free and tailored to meet your needs. Hr block free tax We have offices in every state, the District of Columbia, and Puerto Rico. Hr block free tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Hr block free tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hr block free tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Hr block free tax Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Hr block free tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hr block free tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hr block free tax Sample W-2 Form This image is too large to be displayed in the current screen. Hr block free tax Please click the link to view the image. Hr block free tax Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications