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Irs Gov Tax Forms 2012

Irs Com GovForm 10402012 Ez Tax Forms1040ez Instructions 20122009 Tax Form 10402014 1040ezFillable 1040ezIrs GovOnline FilingState Tax Forms 2013Efile FreeFree State Tax Forms OnlineFile Ez Form FreeMilitary Tax ServiceIrs Gov Forms2012 State Tax FormsFree E-file 20121040 InstructionsFile Federal And State Taxes Free OnlineFreetaxusa 2012Irs File 1040ez2010 Form 1040aLate 2010 TaxesEz File 10402011 Tax FilingHow To File 1040ez Online1040ez Instructions2010 1040ezFree Federal Tax PreparationFiling A 1040x OnlineFiling 2006 TaxesH&r Block ComMilitary Reserve Tax DeductionHr Block Free State TaxesTaxes On Unemployment2011 Federal Income Tax Form 1040ezFiling 2011 Tax Return In 2013How To File Taxes For 2009Free Tax Filing For Low IncomeFederal Tax Amendment Form

Irs Gov Tax Forms 2012

Irs gov tax forms 2012 Index A Allowances, Foreign areas allowances. Irs gov tax forms 2012 American Institute in Taiwan, American Institute in Taiwan. Irs gov tax forms 2012 Away from home, Traveling away from home. Irs gov tax forms 2012 B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. Irs gov tax forms 2012 Contributions, Contributions. Irs gov tax forms 2012 Cost-of-living allowances, Cost-of-living allowances. Irs gov tax forms 2012 Credit for foreign taxes, Foreign tax credit. Irs gov tax forms 2012 Currency conversion, loss on, Loss on conversion of U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 dollars into foreign currency. Irs gov tax forms 2012 D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. Irs gov tax forms 2012 , Deduction for other foreign taxes. Irs gov tax forms 2012 Differential pay, Pay differentials. Irs gov tax forms 2012 Dues, Membership dues. Irs gov tax forms 2012 E Educational expenses, Educational expenses. Irs gov tax forms 2012 Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. Irs gov tax forms 2012 Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. Irs gov tax forms 2012 Federal crime investigations, Exception for federal crime investigations or prosecutions. Irs gov tax forms 2012 Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. Irs gov tax forms 2012 Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 Government Payments Foreign service representation expenses, Foreign service representation expenses. Irs gov tax forms 2012 Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. Irs gov tax forms 2012 2106, Form 2106 or Form 2106-EZ. Irs gov tax forms 2012 2106-EZ, Form 2106 or Form 2106-EZ. Irs gov tax forms 2012 3903, How to report moving expenses. Irs gov tax forms 2012 TD F 90-22. Irs gov tax forms 2012 1, Foreign Bank Accounts H Home leave, Home leave. Irs gov tax forms 2012 Home mortgage interest, Real estate tax and home mortgage interest. Irs gov tax forms 2012 Home, sale of, Sale of your home. Irs gov tax forms 2012 Hours of service limits, Individuals subject to hours of service limits. Irs gov tax forms 2012 I Impairment-related work expenses, Impairment-related work expenses. Irs gov tax forms 2012 Interest on home mortgage, Real estate tax and home mortgage interest. Irs gov tax forms 2012 International organization, U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 reemployment after serving with, Federal reemployment payments after serving with an international organization. Irs gov tax forms 2012 Itemized deductions Contributions, Contributions. Irs gov tax forms 2012 Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. Irs gov tax forms 2012 Real estate tax, Real estate tax and home mortgage interest. Irs gov tax forms 2012 L Lodging, Lodging furnished to a principal representative of the United States. Irs gov tax forms 2012 Loss on currency conversion, Loss on conversion of U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 dollars into foreign currency. Irs gov tax forms 2012 M Meal expenses, Limit on meals and entertainment. Irs gov tax forms 2012 More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. Irs gov tax forms 2012 Moving expenses, Moving Expenses, Closely related to the start of work. Irs gov tax forms 2012 , Distance test. Irs gov tax forms 2012 , Time test. Irs gov tax forms 2012 , Reimbursements. Irs gov tax forms 2012 P Pay differentials, Pay differentials. Irs gov tax forms 2012 Peace Corps volunteers, Peace Corps. Irs gov tax forms 2012 Personal property, sale of, Sale of personal property. Irs gov tax forms 2012 Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. Irs gov tax forms 2012 Principal representative, Lodging furnished to a principal representative of the United States. Irs gov tax forms 2012 Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. Irs gov tax forms 2012 Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. Irs gov tax forms 2012 Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. Irs gov tax forms 2012 Representation expenses, Foreign service representation expenses. Irs gov tax forms 2012 S Sale of home, Sale of your home. Irs gov tax forms 2012 Sale of personal property, Sale of personal property. Irs gov tax forms 2012 Subscriptions, Subscriptions. Irs gov tax forms 2012 T Taiwan, American Institute in, American Institute in Taiwan. Irs gov tax forms 2012 Tax credit for foreign taxes, Foreign tax credit. Irs gov tax forms 2012 Taxpayer Advocate, Taxpayer Advocate Service. Irs gov tax forms 2012 Temporary assignment, Temporary assignment. Irs gov tax forms 2012 Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications
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Retirement Plan Forms and Publications

Form 5500 Corner
Filing tips & updates, notices, and other helpful materials to assist you in preparing your Form 5500 (5500-EZ) return.

Form 5330 Corner
Filing tips to assist you in preparing your Form 5330 return.

Forms

  • To avoid delays, use the most current version of the form.
  • The freely available Adobe Acrobat Reader software is required to view, print and search the items listed below.

Name

Title

Current
Version

Separate
Instructions?

Form W-2 Wage and Tax Statement Standard Yes
Form 23-EP Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA) Fillable No
Form 945 Annual Return of Withheld Federal Income Tax Fillable Yes
Form 990-T Exempt Organization Business Income Tax Return Fillable Yes
Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Standard Yes

Form 2848

Power of Attorney and Declaration of Representative

Fillable Yes

Form 4461

Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans

Fillable

No

Form 4461-A

Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan

Fillable

No

Form 4461-B

Application for Approval of Master or Prototype or Volume Submitter Plans

Fillable

No

Form 4972

Tax on Lump-Sum Distributions

Fillable

No

Form 5300

Application for Determination for Employee Benefit Plan

Fillable Yes

Schedule Q

Elective Determination Requests

Fillable Yes

Form 5304-SIMPLE

Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution

Fillable

No

Form 5305

Traditional Individual Retirement Trust Account

Fillable

No

Form 5305-A

Traditional Individual Retirement Custodial Account

Fillable

No

Form 5305-E

Coverdell Education Savings Trust Account

Fillable

No

Form 5305-EA

Coverdell Education Savings Custodial Account

Fillable

No

Form 5305-R

Roth Individual Retirement Trust Account

Fillable

No

Form 5305-RA

Roth Individual Retirement Custodial Account

Fillable

No

Form 5305-RB

Roth Individual Retirement Annuity Endorsement

Fillable

No

Form 5305-S

SIMPLE Individual Retirement Trust Account

Fillable

No

Form 5305-SA

SIMPLE Individual Retirement Custodial Account Fillable No
Form 5305-SEP Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Fillable No
Form 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution Fillable No
Form 5305A-SEP Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Fillable No
Form 5306 Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA) Fillable No
Form 5306-A Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) Fillable No
Form 5307 Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans Fillable Yes
Form 5308 Request for Change in Plan/Trust Year Fillable No
Form 5309 Application for Determination of Employee Stock Ownership Plan Fillable No
Form 5310

Application for Determination for Terminating Plan

Fillable Yes
Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Fillable Yes
Form 5316 Application for Group or Pooled Trust Ruling Fillable No
Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Fillable Yes
Form 5330 Return of Excise Taxes Related to Employee Benefit Plans Fillable Yes
Form 5498 IRA Contribution Information Standard Yes
Form 5500 & Schedules Annual Return/Report of Employee Benefit Plan Standard Yes
Form 5500-EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan Fillable Yes
Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan Standard Yes
Form 5558 Application for Extension of Time To File Certain Employee Plan Returns Fillable No
Form 6088 Distributable Benefits From Employee Pension Benefit Plans Fillable No
Form 8717

User Fee for Employee Plan Determination Letter Request

Fillable No
Form 8717-A User Fee for Employee Plan Opinion or Advisory Letter Request Fillable No
Form 8821 Tax Information Authorization Fillable No
Form 8822-B Change of Address or Responsible Party - Business Fillable No
Form 8880 Credit for Qualified Retirement Savings Contributions Fillable No
Form 8881 Credit for Small Employer Pension Plan Startup Costs Fillable No
Form 8905 Certification of Intent To Adopt a Pre-approved Plan Fillable No
Form 8915 Qualified Hurricane Retirement Plan Distributions and Repayments Fillable No
Form 8950 Application for Voluntary Correction Program (VCP) Fillable Yes
Form 8951 Compliance Fee for Application for Voluntary Correction Program (VCP) Fillable No
Form 8955-SSA Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits Fillable No

Publications
 

Name

Title

Version(s)

Publication 1-EP Understanding the Employee Plans Examination Process PDF
Publication 15 (Circular E), Employer's Tax Guide PDF Web
Publication 15-A Employer's Supplemental Tax Guide PDF Web
Publication 525 Taxable and Nontaxable Income PDF Web
Publication 535 Business Expenses PDF Web
Publication 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) PDF Web
Publication 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations PDF Web
Publication 575 Pension and Annuity Income PDF Web
Publication 590 Individual Retirement Arrangements (IRAs) PDF Web
Publication 794 Favorable Determination Letter PDF
Publication 939 General Rule for Pensions and Annuities PDF Web
Publication 963 Federal-State Reference Guide PDF
Publication 3066 Have you had your Check-up this year? for Retirement Plans

PDF

Publication 3125 The IRS Does Not Approve IRA Investments PDF
Publication 3636 Employee Plans Brochure PDF
Publication 3998 Choosing A Retirement Solution for Your Small Business PDF Web
Publication 4118 Lots of Benefits - Retirement Plan Life Cycle PDF
Publication 4222 401(k) Plans for Small Businesses PDF Web
Publication 4224 Retirement Plan Correction Programs PDF
Publication 4284 SIMPLE IRA Plan Checklist PDF
Publication 4285 SEP Checklist PDF
Publication 4286 SARSEP Checklist PDF
Publication 4324 Employee Plan Examination Process PDF
Publication 4333 SEP Retirement Plans for Small Businesses PDF Web
Publication 4334 SIMPLE IRA Plans for Small Businesses PDF Web
Publication 4336 SARSEP for Small Businesses PDF
Publication 4407 SARSEP - Key Issues and Assistance PDF
Publication 4460 The IRS Retirement Plan Products Guide PDF
Publication 4482 403(b) Tax-Sheltered Annuities for Participants PDF
Publication 4483 403(b) Tax-Sheltered Annuity Plans for Sponsors PDF
Publication 4484 Choose a Retirement Plan for Employees of Tax Exempt and Government Entities PDF
Publication 4530 Designated Roth Accounts Under 401(k), 403(b) or Governmental 457(b) Plans PDF
Publication 4531 401(k) Plan Checklist PDF
Publication 4546 403(b) Plan Checklist PDF

Publication 4587

Payroll Deduction IRAs for Small Businesses

PDF Web

Publication 4674

Automatic Enrollment 401(k) Plans for Small Businesses

PDF Web
Publication 4703 Retirement Savings Contributions Credit - Tax Information for Saving for Retirement PDF

Publication 4789

Represent Taxpayers Before the IRS on Retirement Plan Matters

PDF

Publication 4806

Profit Sharing Plans for Small Businesses

PDF Web

Additional forms, publications and ordering instructions may be found at:
www.irs.gov/formspubs/index.html

 

Page Last Reviewed or Updated: 20-Mar-2014

The Irs Gov Tax Forms 2012

Irs gov tax forms 2012 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/pub51. Irs gov tax forms 2012 What's New Social security and Medicare tax for 2014. Irs gov tax forms 2012  The social security tax rate is 6. Irs gov tax forms 2012 2% each for the employee and employer, unchanged from 2013. Irs gov tax forms 2012 The social security wage base limit is $117,000. Irs gov tax forms 2012 The Medicare tax rate is 1. Irs gov tax forms 2012 45% each for the employee and employer, unchanged from 2013. Irs gov tax forms 2012 There is no wage base limit for Medicare tax. Irs gov tax forms 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs gov tax forms 2012 Withholding allowance. Irs gov tax forms 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs gov tax forms 2012 Change of responsible party. Irs gov tax forms 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Irs gov tax forms 2012 Form 8822-B must be filed within 60 days of the change. Irs gov tax forms 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs gov tax forms 2012 For a definition of "responsible party", see the Form 8822-B instructions. Irs gov tax forms 2012 Same-sex marriage. Irs gov tax forms 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs gov tax forms 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs gov tax forms 2012 R. Irs gov tax forms 2012 B. Irs gov tax forms 2012 201, available at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/irb/2013-38_IRB/ar07. Irs gov tax forms 2012 html. Irs gov tax forms 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs gov tax forms 2012 Notice 2013-61, 2013-44 I. Irs gov tax forms 2012 R. Irs gov tax forms 2012 B. Irs gov tax forms 2012 432, is available at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/irb/2013-44_IRB/ar10. Irs gov tax forms 2012 html. Irs gov tax forms 2012 Reminders Additional Medicare Tax withholding. Irs gov tax forms 2012  In addition to withholding Medicare tax at 1. Irs gov tax forms 2012 45%, you must withhold a 0. Irs gov tax forms 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov tax forms 2012 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. Irs gov tax forms 2012 Additional Medicare Tax is only imposed on the employee. Irs gov tax forms 2012 There is no employer share of Additional Medicare Tax. Irs gov tax forms 2012 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. Irs gov tax forms 2012 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), Employer's Tax Guide. Irs gov tax forms 2012 For more information on Additional Medicare Tax, visit IRS. Irs gov tax forms 2012 gov and enter “Additional Medicare Tax” in the search box. Irs gov tax forms 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs gov tax forms 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Irs gov tax forms 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs gov tax forms 2012 For more information, visit IRS. Irs gov tax forms 2012 gov and enter “work opportunity tax credit” in the search box. Irs gov tax forms 2012 Outsourcing payroll duties. Irs gov tax forms 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs gov tax forms 2012 The employer remains responsible if the third party fails to perform any required action. Irs gov tax forms 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs gov tax forms 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs gov tax forms 2012 COBRA premium assistance credit. Irs gov tax forms 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Irs gov tax forms 2012 For more information, see COBRA premium assistance credit under Introduction. Irs gov tax forms 2012 Compensation paid to H-2A foreign agricultural workers. Irs gov tax forms 2012  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, Wage and Tax Statement. Irs gov tax forms 2012 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Irs gov tax forms 2012 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Irs gov tax forms 2012 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. Irs gov tax forms 2012 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Irs gov tax forms 2012 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Irs gov tax forms 2012 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Irs gov tax forms 2012 For the 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. Irs gov tax forms 2012 Additional employment tax information. Irs gov tax forms 2012  Visit the IRS website at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/businesses and click on Employment Taxes under Businesses Topics. Irs gov tax forms 2012 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Irs gov tax forms 2012 m. Irs gov tax forms 2012 –7:00 p. Irs gov tax forms 2012 m. Irs gov tax forms 2012 local time (Alaska and Hawaii follow Pacific time). Irs gov tax forms 2012 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Irs gov tax forms 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs gov tax forms 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs gov tax forms 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs gov tax forms 2012 See Regulations sections 1. Irs gov tax forms 2012 1361-4(a)(7) and 301. Irs gov tax forms 2012 7701-2(c)(2)(iv). Irs gov tax forms 2012 Differential wage payments. Irs gov tax forms 2012  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Irs gov tax forms 2012 For more information, see Publication 15 (Circular E). Irs gov tax forms 2012 Federal tax deposits must be made by electronic funds transfer. Irs gov tax forms 2012  You must use electronic funds transfer to make all federal tax deposits. Irs gov tax forms 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs gov tax forms 2012 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. Irs gov tax forms 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs gov tax forms 2012 EFTPS is a free service provided by the Department of Treasury. Irs gov tax forms 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs gov tax forms 2012 For more information on making federal tax deposits, see How To Deposit in section 7. Irs gov tax forms 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. Irs gov tax forms 2012 eftps. Irs gov tax forms 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs gov tax forms 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs gov tax forms 2012 Electronic filing and payment. Irs gov tax forms 2012  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Irs gov tax forms 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Irs gov tax forms 2012 Spend less time and worry on taxes and more time running your business. Irs gov tax forms 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs gov tax forms 2012 For e-file, visit the IRS website at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/efile for additional information. Irs gov tax forms 2012 For EFTPS, visit www. Irs gov tax forms 2012 eftps. Irs gov tax forms 2012 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Irs gov tax forms 2012 For electronic filing of Form W-2, visit www. Irs gov tax forms 2012 socialsecurity. Irs gov tax forms 2012 gov/employer. Irs gov tax forms 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs gov tax forms 2012 If a valid EIN is not provided, the return or payment will not be processed. Irs gov tax forms 2012 This may result in penalties and delays in processing your return or payment. Irs gov tax forms 2012 Electronic funds withdrawal (EFW). Irs gov tax forms 2012  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Irs gov tax forms 2012 However, do not use EFW to make federal tax deposits. Irs gov tax forms 2012 For more information on paying your taxes using EFW, visit the IRS website at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/e-pay. Irs gov tax forms 2012 A fee may be charged to file electronically. Irs gov tax forms 2012 Credit or debit card payments. Irs gov tax forms 2012   Employers can pay the balance due shown on Form 943 by credit or debit card. Irs gov tax forms 2012 Do not use a credit or debit card to make federal tax deposits. Irs gov tax forms 2012 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/e-pay. Irs gov tax forms 2012 When you hire a new employee. Irs gov tax forms 2012  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Irs gov tax forms 2012 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Irs gov tax forms 2012 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Irs gov tax forms 2012 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Irs gov tax forms 2012 See section 1 for more information. Irs gov tax forms 2012 Eligibility for employment. Irs gov tax forms 2012  You must verify that each new employee is legally eligible to work in the United States. Irs gov tax forms 2012 This includes completing the U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs gov tax forms 2012 You can get the form from USCIS offices or by calling 1-800-870-3676. Irs gov tax forms 2012 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs gov tax forms 2012 uscis. Irs gov tax forms 2012 gov for more information. Irs gov tax forms 2012 New hire reporting. Irs gov tax forms 2012   You are required to report any new employee to a designated state new-hire registry. Irs gov tax forms 2012 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Irs gov tax forms 2012 Many states accept a copy of Form W-4 with employer information added. Irs gov tax forms 2012 Visit the Office of Child Support Enforcement's website at www. Irs gov tax forms 2012 acf. Irs gov tax forms 2012 hhs. Irs gov tax forms 2012 gov/programs/cse/newhire for more information. Irs gov tax forms 2012 Dishonored payments. Irs gov tax forms 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs gov tax forms 2012 The penalty is $25 or 2% of the payment, whichever is more. Irs gov tax forms 2012 However, the penalty on dishonored payments of $24. Irs gov tax forms 2012 99 or less is an amount equal to the payment. Irs gov tax forms 2012 For example, a dishonored payment of $18 is charged a penalty of $18. Irs gov tax forms 2012 Forms in Spanish. Irs gov tax forms 2012  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Irs gov tax forms 2012 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs gov tax forms 2012 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Irs gov tax forms 2012 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Irs gov tax forms 2012 Information returns. Irs gov tax forms 2012  You may be required to file information returns to report certain types of payments made during the year. Irs gov tax forms 2012 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Irs gov tax forms 2012 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Irs gov tax forms 2012 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Irs gov tax forms 2012 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Irs gov tax forms 2012 If you file 250 or more Forms W-2, you must file them electronically. Irs gov tax forms 2012 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Irs gov tax forms 2012 Information reporting customer service site. Irs gov tax forms 2012  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Irs gov tax forms 2012 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Irs gov tax forms 2012 The call site can also be reached by email at mccirp@irs. Irs gov tax forms 2012 gov. Irs gov tax forms 2012 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs gov tax forms 2012 Web-based application for an employer identification number (EIN). Irs gov tax forms 2012  You can apply for an employer identification number (EIN) online by visiting IRS. Irs gov tax forms 2012 gov and clicking on the Apply for an EIN Online link under Tools. Irs gov tax forms 2012 When a crew leader furnishes workers to you. Irs gov tax forms 2012  Record the crew leader's name, address, and EIN. Irs gov tax forms 2012 See sections 2 and 10. Irs gov tax forms 2012 Change of address. Irs gov tax forms 2012  Use Form 8822-B to notify the IRS of an address change. Irs gov tax forms 2012 Do not mail form 8822-B with your employment tax return. Irs gov tax forms 2012 Ordering forms and publications. Irs gov tax forms 2012  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/businesses. Irs gov tax forms 2012 Click on the Online Ordering for Information Returns and Employer Returns. Irs gov tax forms 2012 You can also visit www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/formspubs to download other forms and publications. Irs gov tax forms 2012 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Irs gov tax forms 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Irs gov tax forms 2012 socialsecurity. Irs gov tax forms 2012 gov/employer, to register for Business Services Online. Irs gov tax forms 2012 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Irs gov tax forms 2012 Form W-3 will be created for you based on your Forms W-2. Irs gov tax forms 2012 Tax Questions. Irs gov tax forms 2012   If you have a tax question, check the information available on IRS. Irs gov tax forms 2012 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Irs gov tax forms 2012 m. Irs gov tax forms 2012 –7:00 p. Irs gov tax forms 2012 m. Irs gov tax forms 2012 local time (Alaska and Hawaii follow Pacific time). Irs gov tax forms 2012 We cannot answer tax questions sent to the address provided later for comments and suggestions. Irs gov tax forms 2012 Recordkeeping. Irs gov tax forms 2012  Keep all records of employment taxes for at least 4 years. Irs gov tax forms 2012 These should be available for IRS review. Irs gov tax forms 2012 Your records should include the following information. Irs gov tax forms 2012 Your employer identification number (EIN). Irs gov tax forms 2012 Amounts and dates of all wage, annuity, and pension payments. Irs gov tax forms 2012 Names, addresses, social security numbers, and occupations of employees and recipients. Irs gov tax forms 2012 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs gov tax forms 2012 Dates of employment for each employee. Irs gov tax forms 2012 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Irs gov tax forms 2012 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Irs gov tax forms 2012 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs gov tax forms 2012 Copies of returns filed and confirmation numbers. Irs gov tax forms 2012 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs gov tax forms 2012 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Irs gov tax forms 2012 If the crew leader has no permanent mailing address, record his or her present address. Irs gov tax forms 2012 Private delivery services. Irs gov tax forms 2012  You can use certain private delivery services designated by the IRS to send tax returns and payments. Irs gov tax forms 2012 The list includes only the following. Irs gov tax forms 2012 DHL Express (DHL): DHL Same Day Service. Irs gov tax forms 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs gov tax forms 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs gov tax forms 2012 M. Irs gov tax forms 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs gov tax forms 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs gov tax forms 2012 gov and enter "private delivery service" in the search box. Irs gov tax forms 2012 Your private delivery service can tell you how to get written proof of the mailing date. Irs gov tax forms 2012 Private delivery services cannot deliver items to P. Irs gov tax forms 2012 O. Irs gov tax forms 2012 boxes. Irs gov tax forms 2012 You must use the U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 Postal Service to mail any item to an IRS P. Irs gov tax forms 2012 O. Irs gov tax forms 2012 box address. Irs gov tax forms 2012 Photographs of missing children. Irs gov tax forms 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs gov tax forms 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov tax forms 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs gov tax forms 2012 Calendar The following are important dates and responsibilities. Irs gov tax forms 2012 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Irs gov tax forms 2012 Also see Publication 509, Tax Calendars. Irs gov tax forms 2012   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Irs gov tax forms 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs gov tax forms 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs gov tax forms 2012 See Deposits on Business Days Only in section 7. Irs gov tax forms 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Irs gov tax forms 2012 See Private delivery services under Reminders. Irs gov tax forms 2012 By January 31 . Irs gov tax forms 2012   File Form 943. Irs gov tax forms 2012 See section 8 for more information on Form 943. Irs gov tax forms 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Irs gov tax forms 2012 Furnish each employee with a completed Form W-2. Irs gov tax forms 2012 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Irs gov tax forms 2012 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs gov tax forms 2012 See section 10 for more information on FUTA. Irs gov tax forms 2012 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Irs gov tax forms 2012 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Irs gov tax forms 2012 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Irs gov tax forms 2012 By February 15. Irs gov tax forms 2012  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Irs gov tax forms 2012 On February 16. Irs gov tax forms 2012  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Irs gov tax forms 2012 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Irs gov tax forms 2012 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Irs gov tax forms 2012 See section 5 for more information. Irs gov tax forms 2012 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Irs gov tax forms 2012 By February 28. Irs gov tax forms 2012   File paper Forms 1099 and 1096. Irs gov tax forms 2012 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 Information Returns, with the IRS. Irs gov tax forms 2012 For electronically filed returns, see By March 31 below. Irs gov tax forms 2012 File paper Forms W-2 and W-3. Irs gov tax forms 2012 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Irs gov tax forms 2012 For electronically filed returns, see By March 31 next. Irs gov tax forms 2012 By March 31. Irs gov tax forms 2012   File electronic Forms W-2 and 1099. Irs gov tax forms 2012 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Irs gov tax forms 2012 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Irs gov tax forms 2012 socialsecurity. Irs gov tax forms 2012 gov/employer. Irs gov tax forms 2012 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Irs gov tax forms 2012 By April 30, July 31, October 31, and January 31. Irs gov tax forms 2012   Deposit FUTA taxes. Irs gov tax forms 2012 Deposit FUTA tax if the undeposited amount is over $500. Irs gov tax forms 2012 Before December 1. Irs gov tax forms 2012  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Irs gov tax forms 2012 Introduction This publication is for employers of agricultural workers (farmworkers). Irs gov tax forms 2012 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Irs gov tax forms 2012 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Irs gov tax forms 2012 If you have nonfarm employees, see Publication 15 (Circular E). Irs gov tax forms 2012 If you have employees in the U. Irs gov tax forms 2012 S. Irs gov tax forms 2012 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Irs gov tax forms 2012 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Irs gov tax forms 2012 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Irs gov tax forms 2012 Comments and suggestions. Irs gov tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. Irs gov tax forms 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Irs gov tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov tax forms 2012   You can also send us comments from www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/formspubs. Irs gov tax forms 2012 Click on More Information and then click on Comment on Tax Forms and Publications. Irs gov tax forms 2012   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs gov tax forms 2012 COBRA premium assistance credit. Irs gov tax forms 2012   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Irs gov tax forms 2012 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Irs gov tax forms 2012 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs gov tax forms 2012 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs gov tax forms 2012 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs gov tax forms 2012 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs gov tax forms 2012   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Irs gov tax forms 2012 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Irs gov tax forms 2012   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Irs gov tax forms 2012 The assistance for the coverage can last up to 15 months. Irs gov tax forms 2012   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Irs gov tax forms 2012 For more information, see Notice 2009-27, 2009-16 I. Irs gov tax forms 2012 R. Irs gov tax forms 2012 B. Irs gov tax forms 2012 838, available at www. Irs gov tax forms 2012 irs. Irs gov tax forms 2012 gov/irb/2009-16_irb/ar09. Irs gov tax forms 2012 html. Irs gov tax forms 2012   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Irs gov tax forms 2012   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Irs gov tax forms 2012 The reimbursement is made through a credit against the employer's employment tax liabilities. Irs gov tax forms 2012 For information on how to claim the credit, see the Instructions for Form 943. Irs gov tax forms 2012 The credit is treated as a deposit made on the first day of the return period. Irs gov tax forms 2012 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs gov tax forms 2012 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Irs gov tax forms 2012   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs gov tax forms 2012 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Irs gov tax forms 2012 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Irs gov tax forms 2012 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs gov tax forms 2012 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Irs gov tax forms 2012 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs gov tax forms 2012 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Irs gov tax forms 2012   For more information, visit IRS. Irs gov tax forms 2012 gov and enter “COBRA” in the search box. Irs gov tax forms 2012 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications