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Tax cut free Index A Accrual period, Accrual period. Tax cut free Acquisition premium, Acquisition premium. Tax cut free Adjusted issue price, Adjusted issue price. Tax cut free Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. Tax cut free Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. Tax cut free Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. Tax cut free Acquisition premium, Acquisition premium. Tax cut free Adjusted issue price, Adjusted issue price. Tax cut free Debt instrument, Debt instrument. Tax cut free Issue price, Issue price. Tax cut free Market discount, Market discount. Tax cut free Original issue discount (OID), Original issue discount (OID). Tax cut free Premium, Premium. Tax cut free Qualified stated interest, Qualified stated interest. Tax cut free Stated redemption price at maturity, Stated redemption price at maturity. Tax cut free Yield to maturity, Yield to maturity (YTM). Tax cut free E Electronic payee statements, Electronic payee statements. Tax cut free F Form 1099-OID, Form 1099-OID. Tax cut free Free tax services, Free help with your tax return. Tax cut free H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. Tax cut free Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. Tax cut free L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. Tax cut free O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. Tax cut free Using section I, Using Section I. Tax cut free Using the income tax regulations, Using the income tax regulations. Tax cut free Original issue discount (OID), Original issue discount (OID). Tax cut free Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. Tax cut free Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. Tax cut free R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. Tax cut free S Section I, Section I. Tax cut free Section II, Section II. Tax cut free Section III, Section III. Tax cut free Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. Tax cut free Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. Tax cut free T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). Tax cut free , Yield to maturity (YTM). Tax cut free Prev  Up     Home   More Online Publications
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Tax cut free 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. Tax cut free Filing options when no return is required. Tax cut free 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. Tax cut free Claim for refund process. Tax cut free 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. Tax cut free The worker is your employee if you can control not only what work is done, but how it is done. Tax cut free 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. Tax cut free It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Tax cut free Example. Tax cut free You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Tax cut free Betty follows your specific instructions about household and child care duties. Tax cut free You provide the household equipment and supplies that Betty needs to do her work. Tax cut free Betty is your household employee. Tax cut free Household work. Tax cut free   Household work is work done in or around your home. Tax cut free 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. Tax cut free Workers who are not your employees. Tax cut free   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Tax cut free A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Tax cut free   A worker who performs child care services for you in his or her home generally is not your employee. Tax cut free   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Tax cut free Example. Tax cut free You made an agreement with John Peters to care for your lawn. Tax cut free John runs a lawn care business and offers his services to the general public. Tax cut free He provides his own tools and supplies, and he hires and pays any helpers he needs. Tax cut free Neither John nor his helpers are your household employees. Tax cut free More information. Tax cut free   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Tax cut free 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. Tax cut free When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Tax cut free S. Tax cut free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax cut free 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. Tax cut free You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Tax cut free Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Tax cut free You should keep the completed Form I-9 in your own records. Tax cut free Do not submit it to the IRS, the USCIS, or any other government or other entity. Tax cut free The form must be kept available for review upon notice by an authorized U. Tax cut free S. Tax cut free Government official. Tax cut free Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Tax cut free Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Tax cut free uscis. Tax cut free gov. Tax cut free 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. Tax cut free You also can visit the USCIS website at www. Tax cut free uscis. Tax cut free gov to get Form I-9. Tax cut free For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Tax cut free 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. Tax cut free To find out, read Table 1. Tax cut free You do not need to withhold federal income tax from your household employee's wages. Tax cut free But if your employee asks you to withhold it, you can. Tax cut free See Do You Need To Withhold Federal Income Tax, later. Tax cut free 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. Tax cut free 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. Tax cut free The rest of this publication does not apply to you. Tax cut free State employment taxes. Tax cut free   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Tax cut free For a list of state unemployment tax agencies, visit the U. Tax cut free S. Tax cut free Department of Labor's website at www. Tax cut free workforcesecurity. Tax cut free doleta. Tax cut free gov/unemploy/agencies. Tax cut free asp. Tax cut free You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax cut free    Table 1. Tax cut free Do You Need To Pay Employment Taxes? IF you . Tax cut free . Tax cut free . Tax cut free THEN you need to . Tax cut free . Tax cut free . Tax cut free A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Tax cut free Withhold and pay social security and Medicare taxes. Tax cut free The taxes are 15. Tax cut free 3%1 of cash wages. Tax cut free Your employee's share is 7. Tax cut free 65%1. Tax cut free   (You can choose to pay it yourself and not withhold it. Tax cut free ) Your share is 7. Tax cut free 65%. Tax cut free   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). Tax cut free B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Tax cut free Pay federal unemployment tax. Tax cut free The tax is 6% of cash wages. Tax cut free Wages over $7,000 a year per employee are not taxed. Tax cut free You also may owe state unemployment tax. Tax cut free   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Tax cut free 1In addition to withholding Medicare tax at 1. Tax cut free 45%, you must withhold a 0. Tax cut free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax cut free 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. Tax cut free Additional Medicare Tax is only imposed on the employee. Tax cut free There is no employer share of Additional Medicare Tax. Tax cut free 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. Tax cut free Note. Tax cut free If neither A nor B above applies, you do not need to pay any federal employment taxes. Tax cut free But you may still need to pay state employment taxes. Tax cut free Table 2. Tax cut free Household Employer's Checklist You may need to do the following things when you have a household employee. Tax cut free   When you hire a household employee: □ Find out if the person can legally work in the United States. Tax cut free  □ Find out if you need to pay state taxes. Tax cut free When you pay your household employee: □ Withhold social security and Medicare taxes. Tax cut free  □ Withhold federal income tax. Tax cut free  □ Decide how you will make tax payments. Tax cut free  □ Keep records. Tax cut free By February 2, 2015: □ Get an employer identification number (EIN). Tax cut free  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Tax cut free 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). Tax cut free 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). Tax cut free  If you do not have to file a return, file Schedule H by itself. Tax cut free Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Tax cut free The Medicare tax pays for hospital insurance. Tax cut free Both you and your household employee may owe social security and Medicare taxes. Tax cut free Your share is 7. Tax cut free 65% (6. Tax cut free 2% for social security tax and 1. Tax cut free 45% for Medicare tax) of the employee's social security and Medicare wages. Tax cut free Your employee's share is also 7. Tax cut free 65% (6. Tax cut free 2% for social security tax and 1. Tax cut free 45% for Medicare tax). Tax cut free In addition to withholding Medicare tax at 1. Tax cut free 45%, you must withhold a 0. Tax cut free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax cut free 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. Tax cut free Additional Medicare Tax is only imposed on the employee. Tax cut free There is no employer share of Additional Medicare Tax. Tax cut free 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. Tax cut free For more information on Additional Medicare Tax, visit IRS. Tax cut free gov and enter “Additional Medicare Tax” in the search box. Tax cut free Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax cut free You are responsible for payment of your employee's share of the taxes as well as your own. Tax cut free You can either withhold your employee's share from the employee's wages or pay it from your own funds. Tax cut free If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Tax cut free Pay the taxes as discussed under How Do You Make Tax Payments, later. Tax cut free Also, see What Forms Must You File, later. Tax cut free Social security and Medicare wages. Tax cut free   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Tax cut free   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. Tax cut free However, any noncash wages you pay do not count as social security and Medicare wages. Tax cut free   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. Tax cut free Cash wages. Tax cut free   Cash wages include wages you pay by check, money order, etc. Tax cut free Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Tax cut free However, cash you give your employee in place of these items is included in cash wages. Tax cut free State disability payments treated as wages. Tax cut free   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Tax cut free For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Tax cut free Wages not counted. Tax cut free   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. Tax cut free Your spouse. Tax cut free Your child who is under the age of 21. Tax cut free Your parent. Tax cut free Exception: Count these wages if both the following conditions apply. Tax cut free Your parent cares for your child who is either of the following. Tax cut free 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. Tax cut free Your marital status is one of the following. Tax cut free 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. Tax cut free An employee who is under the age of 18 at any time during the year. Tax cut free Exception: Count these wages if providing household services is the employee's principal occupation. Tax cut free If the employee is a student, providing household services is not considered to be his or her principal occupation. Tax cut free 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. Tax cut free Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Tax cut free 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. Tax cut free 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. Tax cut free 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. Tax cut free If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Tax cut free See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Tax cut free Withholding the employee's share. Tax cut free   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. Tax cut free However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Tax cut free   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. Tax cut free 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. Tax cut free   Withhold 7. Tax cut free 65% (6. Tax cut free 2% for social security tax and 1. Tax cut free 45% for Medicare tax) from each payment of social security and Medicare wages. Tax cut free Generally, you can use Table 3 to figure the proper amount to withhold. Tax cut free You will pay the amount withheld to the IRS with your share of the taxes. Tax cut free Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Tax cut free Table 3. Tax cut free Employee Social Security (6. Tax cut free 2%) and Medicare (1. Tax cut free 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Tax cut free ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax cut free For example, on a wage payment of $180, the employee social security tax is $11. Tax cut free 16 ($6. Tax cut free 20 tax on $100 plus $4. Tax cut free 96 on $80 wages). Tax cut free The employee Medicare tax is $2. Tax cut free 61 ($1. Tax cut free 45 tax on $100 plus $1. Tax cut free 16 on $80 wages). Tax cut free 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. 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Tax cut free 04 . Tax cut free 71 99. Tax cut free 00 . Tax cut free 6. Tax cut free 14 1. Tax cut free 44 50. Tax cut free 00 . Tax cut free 3. Tax cut free 10 . Tax cut free 73 100. Tax cut free 00 . Tax cut free 6. Tax cut free 20 1. Tax cut free 45 1In addition to withholding Medicare tax at 1. Tax cut free 45%, you must withhold a 0. Tax cut free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax cut free 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. Tax cut free Additional Medicare Tax is only imposed on the employee. Tax cut free There is no employer share of Additional Medicare Tax. Tax cut free 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. Tax cut free   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Tax cut free If you withhold too much, you should repay the employee. Tax cut free    In addition to withholding Medicare tax at 1. Tax cut free 45%, you must withhold a 0. Tax cut free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax cut free 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. Tax cut free Additional Medicare Tax is only imposed on the employee. Tax cut free There is no employer share of Additional Medicare Tax. Tax cut free 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. Tax cut free For more information on Additional Medicare Tax, visit IRS. Tax cut free gov and enter “Additional Medicare Tax” in the search box. Tax cut free Example. Tax cut free On February 13, 2014, Mary Brown hired Jane R. Tax cut free Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Tax cut free Jane worked for the remainder of the year (a total of 46 weeks). Tax cut free Mary did not give Jane a Form W-4 to request federal or state tax withholding. Tax cut free The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Tax cut free See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Tax cut free Total cash wages paid to Jane $2,300. Tax cut free 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Tax cut free 60 ($2,300 x 6. Tax cut free 2% (. Tax cut free 062))         Medicare tax $33. Tax cut free 35       ($2,300 x 1. Tax cut free 45% (. Tax cut free 0145)) Mary's share of:     Social security tax $142. Tax cut free 60  ($2,300 x 6. Tax cut free 2% (. Tax cut free 062))           Medicare tax $33. Tax cut free 35  ($2,300 x 1. Tax cut free 45% (. Tax cut free 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Tax cut free 00   Box 4: Social security tax withheld 142. Tax cut free 60   Box 6: Medicare tax withheld 33. Tax cut free 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Tax cut free Not withholding the employee's share. Tax cut free   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. Tax cut free 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. Tax cut free However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Tax cut free Example. Tax cut free 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. Tax cut free You expect to pay your employee $1,900 or more for the year. Tax cut free You decide to pay your employee's share of social security and Medicare taxes from your own funds. Tax cut free You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Tax cut free For social security and Medicare tax purposes, your employee's wages each payday are $100. Tax cut free For each wage payment, you will pay $15. Tax cut free 30 when you pay the taxes. Tax cut free This is $7. Tax cut free 65 ($6. Tax cut free 20 for social security tax + $1. Tax cut free 45 for Medicare tax) to cover your employee's share plus $7. Tax cut free 65 ($6. Tax cut free 20 for social security tax + $1. Tax cut free 45 for Medicare tax) for your share. Tax cut free For income tax purposes, your employee's wages each payday are $107. Tax cut free 65 ($100 + the $7. Tax cut free 65 you will pay to cover your employee's share of social security and Medicare taxes). Tax cut free 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. Tax cut free Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Tax cut free Or, you may owe only the FUTA tax or only the state unemployment tax. Tax cut free To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Tax cut free For a list of state unemployment tax agencies, visit the U. Tax cut free S. Tax cut free Department of Labor's website at www. Tax cut free workforcesecurity. Tax cut free doleta. Tax cut free gov/unemploy/agencies. Tax cut free asp. Tax cut free You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax cut free The FUTA tax is 6. Tax cut free 0% of your employee's FUTA wages. Tax cut free However, you may be able to take a credit of up to 5. Tax cut free 4% against the FUTA tax, resulting in a net tax rate of 0. Tax cut free 6%. Tax cut free Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Tax cut free 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. Tax cut free (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Tax cut free ) Note. Tax cut free   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Tax cut free The term “legal holiday” means any legal holiday in the District of Columbia. Tax cut free Pay the tax as discussed under How Do You Make Tax Payments, later. Tax cut free Also, see What Forms Must You File, later. Tax cut free Note. Tax cut free   The 5. Tax cut free 4% credit is reduced for wages paid in a credit reduction state. Tax cut free See the Instructions for Schedule H (Form 1040). Tax cut free Do not withhold the FUTA tax from your employee's wages. Tax cut free You must pay it from your own funds. Tax cut free FUTA wages. Tax cut free   Figure the FUTA tax on the FUTA wages you pay. Tax cut free 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. Tax cut free (A calendar quarter is January through March, April through June, July through September, or October through December. Tax cut free ) 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. Tax cut free For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Tax cut free Wages not counted. Tax cut free   Do not count wages you pay to any of the following individuals as FUTA wages. Tax cut free Your spouse. Tax cut free Your child who is under the age of 21. Tax cut free Your parent. Tax cut free Credit for 2013. Tax cut free   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. Tax cut free Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Tax cut free Worksheet A. Tax cut free Worksheet for Credit for Late Contributions 1. Tax cut free Enter the amount from Schedule H, line 22   2. Tax cut free Enter the amount from Schedule H, line 19   3. Tax cut free Subtract line 2 from line 1. Tax cut free If zero or less, enter -0-   4. Tax cut free Enter total contributions paid to the state(s) after the Form 1040 due date   5. Tax cut free Enter the smaller of line 3 or line 4   6. Tax cut free Multiply line 5 by . Tax cut free 90 (90%)   7. Tax cut free Add lines 2 and 6   8. Tax cut free 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. Tax cut free You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Tax cut free The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Tax cut free If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Tax cut free If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Tax cut free Pay the tax as discussed under How Do You Make Tax Payments, later. Tax cut free Also, see What Forms Must You File, later. Tax cut free Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Tax cut free Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Tax cut free Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Tax cut free Publication 15 (Circular E) contains detailed instructions. Tax cut free Wages. Tax cut free   Figure federal income tax withholding on both cash and noncash wages you pay. Tax cut free Measure wages you pay in any form other than cash by the fair market value of the noncash item. Tax cut free   Do not count as wages any of the following items. Tax cut free Meals provided to your employee at your home for your convenience. Tax cut free Lodging provided to your employee at your home for your convenience and as a condition of employment. Tax cut free 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). Tax cut free 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. Tax cut free See Publication 15-B for special requirements for this exclusion. Tax cut free 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. Tax cut free   See Publication 15 (Circular E) for more information on cash and noncash wages. Tax cut free Paying tax without withholding. Tax cut free   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. Tax cut free It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Tax cut free 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. Tax cut free This credit reduces their tax or allows them to receive a payment from the IRS. Tax cut free You also may have to give your employee a notice about the EIC. Tax cut free Notice about the EIC. Tax cut free   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Tax cut free 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. Tax cut free   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. Tax cut free 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. Tax cut free Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Tax cut free Your own written statement with the same wording as in Notice 797. Tax cut free 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. Tax cut free 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. Tax cut free If Form W-2 is not required, you must notify the employee by February 7, 2015. Tax cut free   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. Tax cut free 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). Tax cut free 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. Tax cut free Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Tax cut free Add these household employment taxes to your income tax. Tax cut free Pay the amount due by April 15, 2015. Tax cut free For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Tax cut free 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. Tax cut free You can pay the additional tax in any of the following ways. Tax cut free Ask your employer to withhold more federal income tax from your wages in 2014. Tax cut free Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Tax cut free Make estimated tax payments for 2014 to the IRS. Tax cut free Increase your payments if you already make estimated tax payments. Tax cut free You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Tax cut free (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Tax cut free ) However, you will not be subject to the penalty if both of the following situations apply to you. Tax cut free You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Tax cut free Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Tax cut free Asking for more federal income tax withholding. Tax cut free   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. Tax cut free Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Tax cut free   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). Tax cut free Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Tax cut free   See Publication 505 to make sure you will have the right amount withheld. Tax cut free 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. Tax cut free Paying estimated tax. Tax cut free   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Tax cut free You can use its payment vouchers to make your payments by check or money order. Tax cut free You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Tax cut free For details, see the form instructions and visit IRS. Tax cut free gov. Tax cut free    You can pay all the employment taxes at once or you can pay them in installments. Tax cut free If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Tax cut free Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Tax cut free Payment option for business employers. Tax cut free   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. Tax cut free 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. Tax cut free For information on depositing employment taxes, see Publication 15 (Circular E). Tax cut free   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. Tax cut free See Business employment tax returns, later. Tax cut free    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. Tax cut free You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Tax cut free More information. Tax cut free   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Tax cut free 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. Tax cut free Social security and Medicare wages. Tax cut free FUTA wages. Tax cut free Wages from which you withhold federal income tax. Tax cut free For information on ordering employment tax forms, see How To Get Tax Help, later. Tax cut free Employer identification number (EIN). Tax cut free   You must include your employer identification number (EIN) on the forms you file for your household employee. Tax cut free An EIN is a nine-digit number issued by the IRS. Tax cut free It is not the same as a social security number. Tax cut free    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. Tax cut free If you already have an EIN, use that number. Tax cut free   If you do not have an EIN, you may apply for one online. Tax cut free Go to IRS. Tax cut free gov and click on the Apply for an EIN Online link under Tools. Tax cut free 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. Tax cut free Form W-2. Tax cut free   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Tax cut free Social security and Medicare wages of $1,900 or more. Tax cut free Wages from which you withhold federal income tax. Tax cut free You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Tax cut free 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). Tax cut free Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Tax cut free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Tax cut free socialsecurity. Tax cut free gov/employer for guidelines on filing electronically. Tax cut free Employee who leaves during the year. Tax cut free   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. Tax cut free You do not need to wait until 2015. Tax cut free 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. Tax cut free Schedule H. Tax cut free   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Tax cut free Social security and Medicare wages of $1,900 or more. Tax cut free FUTA wages. Tax cut free Wages from which you withhold federal income tax. Tax cut free File Schedule H with your 2014 federal income tax return by April 15, 2015. Tax cut free If you get an extension to file your return, the extension also will apply to your Schedule H. Tax cut free Filing options when no return is required. Tax cut free   If you are not required to file a 2014 tax return, you have the following two options. Tax cut free You can file Schedule H by itself. Tax cut free See the Schedule H instructions for details. Tax cut free 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. Tax cut free See Business employment tax returns, next. Tax cut free   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. Tax cut free Business employment tax returns. Tax cut free   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Tax cut free (See Payment option for business employers, earlier. Tax cut free ) 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. Tax cut free Include the FUTA tax for the employee on your Form 940. Tax cut free   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. Tax cut free   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Tax cut free For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Tax cut free Both of these publications also provide information about filing Form 940. Tax cut free 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. Tax cut free You must also keep records to support the information you enter on the forms you file. Tax cut free If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Tax cut free Wage and tax records. Tax cut free   On each payday, you should record the date and amounts of all the following items. Tax cut free Your employee's cash and noncash wages. Tax cut free Any employee social security tax you withhold or agree to pay for your employee. Tax cut free Any employee Medicare tax you withhold or agree to pay for your employee. Tax cut free Any federal income tax you withhold. Tax cut free Any state employment taxes you withhold. Tax cut free Employee's social security number. Tax cut free   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. Tax cut free Social security and Medicare wages of $1,900 or more. Tax cut free Wages from which you withhold federal income tax. Tax cut free You must ask for your employee's social security number no later than the first day on which you pay the wages. Tax cut free You may wish to ask for it when you hire your employee. Tax cut free You should ask your employee to show you his or her social security card. Tax cut free The employee may show the card if it is available. Tax cut free You may, but are not required to, photocopy the card if the employee provides it. Tax cut free   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Tax cut free 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. Tax cut free    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Tax cut free    You also can download Form SS-5 from the Social Security Administration website at  www. Tax cut free socialsecurity. Tax cut free gov/online/ss-5. Tax cut free pdf. Tax cut free How long to keep records. Tax cut free   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. Tax cut free 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. Tax cut free To qualify, you must pay these expenses so you can work or look for work. Tax cut free 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. Tax cut free For information about the credit, see Publication 503, Child and Dependent Care Expenses. Tax cut free 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. Tax cut free Schedule H attached to another form. Tax cut free    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. Tax cut free S. Tax cut free Individual Income Tax Return, and attach a corrected Schedule H. Tax cut free If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Tax cut free If you discover an error on a Schedule H that you previously filed with Form 1041, U. Tax cut free S. Tax cut free Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Tax cut free You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax cut free 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. Tax cut free 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. Tax cut free Schedule H filed by itself. Tax cut free   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. Tax cut free You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax cut free 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. Tax cut free In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Tax cut free 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. Tax cut free (See Overpayment of tax, later. Tax cut free ) When to file. Tax cut free   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Tax cut free 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. Tax cut free 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). Tax cut free Underpayment of tax. Tax cut free   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Tax cut free 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. Tax cut free However, underreported FUTA taxes will be subject to interest. Tax cut free Overpayment of tax. Tax cut free    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Tax cut free 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. Tax cut free Adjust the overpayment. Tax cut free   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. Tax cut free 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). Tax cut free If you adjust your return, you will not receive interest on your overpayment. Tax cut free 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. Tax cut free You may not adjust your return to correct overpayments of FUTA tax. Tax cut free Claim for refund process. Tax cut free   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. Tax cut free 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). Tax cut free 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. Tax cut free Required repayment or consent. Tax cut free   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. Tax cut free You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Tax cut free 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. Tax cut free 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. Tax cut free Filing required Forms W-2 or Forms W-2c. Tax cut free   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. Tax cut free Additional Medicare Tax. Tax cut free   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. Tax cut free An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Tax cut free 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. Tax cut free   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. Tax cut free 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. Tax cut free Additional information. Tax cut free   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)). Tax cut free Also, visit IRS. Tax cut free gov. Tax cut free 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. Tax cut free Free help with your tax return. Tax cut free   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax cut free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax cut free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax cut free 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. Tax cut free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax cut free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax cut free gov, download the IRS2Go app, or call 1-800-906-9887. Tax cut free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax cut free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax cut free aarp. Tax cut free org/money/taxaide or call 1-888-227-7669. Tax cut free For more information on these programs, go to IRS. Tax cut free gov and enter “VITA” in the search box. Tax cut free Internet. Tax cut free    IRS. Tax cut free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax cut free Download the free IRS2Go app from the iTunes app store or from Google Play. Tax cut free 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. Tax cut free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax cut free gov or download the IRS2Go app and select the Refund Status option. Tax cut free The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax cut free 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. Tax cut free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax cut free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax cut free Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax cut free No need to wait on the phone or stand in line. Tax cut free 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. Tax cut free When you reach the response screen, you can print the entire interview and the final response for your records. Tax cut free New subject areas are added on a regular basis. Tax cut free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax cut free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax cut free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax cut free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax cut free 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. Tax cut free 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. Tax cut free You can also ask the IRS to mail a return or an account transcript to you. Tax cut free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax cut free gov or by calling 1-800-908-9946. Tax cut free Tax return and tax account transcripts are generally available for the current year and the past three years. Tax cut free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax cut free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax cut free 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. Tax cut free Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax cut free gov and enter Where's My Amended Return? in the search box. Tax cut free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax cut free It can take up to 3 weeks from the date you mailed it to show up in our system. Tax cut free Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax cut free gov. Tax cut free Select the Payment tab on the front page of IRS. Tax cut free gov for more information. Tax cut free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax cut free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax cut free gov. Tax cut free 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. Tax cut free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax cut free gov. Tax cut free Request an Electronic Filing PIN by going to IRS. Tax cut free gov and entering Electronic Filing PIN in the search box. Tax cut free Download forms, instructions and publications, including accessible versions for people with disabilities. Tax cut free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax cut free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax cut free An employee can answer questions about your tax account or help you set up a payment plan. Tax cut free Before you visit, check the Office Locator on IRS. Tax cut free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax cut free If you have a special need, such as a disability, you can request an appointment. Tax cut free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax cut free Apply for an Employer Identification Number (EIN). Tax cut free Go to IRS. Tax cut free gov and enter Apply for an EIN in the search box. Tax cut free Read the Internal Revenue Code, regulations, or other official guidance. Tax cut free Read Internal Revenue Bulletins. Tax cut free Sign up to receive local and national tax news and more by email. Tax cut free Just click on “subscriptions” above the search box on IRS. Tax cut free gov and choose from a variety of options. Tax cut free Phone. Tax cut free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax cut free Download the free IRS2Go app from the iTunes app store or from Google Play. Tax cut free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax cut free gov, or download the IRS2Go app. Tax cut free 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. Tax cut free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax cut free Most VITA and TCE sites offer free electronic filing. Tax cut free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax cut free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax cut free 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. Tax cut free 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. Tax cut free The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax cut free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax cut free 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. Tax cut free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax cut free Note, the above information is for our automated hotline. Tax cut free 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. Tax cut free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax cut free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax cut free It can take up to 3 weeks from the date you mailed it to show up in our system. Tax cut free 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). Tax cut free You should receive your order within 10 business days. Tax cut free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax cut free 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. Tax cut free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax cut free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax cut free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax cut free Walk-in. Tax cut free   You can find a selection of forms, publications and services — in-person. Tax cut free Products. Tax cut free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax cut free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax cut free Services. Tax cut free You can walk in to your local TAC for face-to-face tax help. Tax cut free An employee can answer questions about your tax account or help you set up a payment plan. Tax cut free Before visiting, use the Office Locator tool on IRS. Tax cut free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax cut free Mail. Tax cut free   You can send your order for forms, instructions, and publications to the address below. Tax cut free You should receive a response within 10 business days after your request is received. Tax cut free Internal Revenue Service 1201 N. Tax cut free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax cut free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax cut free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax cut free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax cut free 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. Tax cut free You face (or your business is facing) an immediate threat of adverse action. Tax cut free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax cut free   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. Tax cut free Here's why we can help: TAS is an independent organization within the IRS. Tax cut free Our advocates know how to work with the IRS. Tax cut free Our services are free and tailored to meet your needs. Tax cut free We have offices in every state, the District of Columbia, and Puerto Rico. Tax cut free   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. Tax cut free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax cut free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax cut free 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. Tax cut free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax cut free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax cut free Sample W-2 Form This image is too large to be displayed in the current screen. Tax cut free Please click the link to view the image. Tax cut free 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