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Tax filing extension 2. Tax filing extension   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Tax filing extension This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Tax filing extension You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Tax filing extension Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Tax filing extension If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Tax filing extension If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Tax filing extension For information on when the penalty applies, see chapter 4. Tax filing extension It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Tax filing extension Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Tax filing extension Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Tax filing extension Worksheets. Tax filing extension   You may need to use several of the blank worksheets included in this chapter. Tax filing extension See Worksheets for Chapter 2, later, to locate what you need. Tax filing extension Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Tax filing extension To do this, file a new Form W-4 with your employer. Tax filing extension See chapter 1. Tax filing extension Estimated tax not required. Tax filing extension   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Tax filing extension You had no tax liability for 2013. Tax filing extension You were a U. Tax filing extension S. Tax filing extension citizen or resident alien for the whole year. Tax filing extension Your 2013 tax year covered a 12-month period. Tax filing extension   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Tax filing extension Please click here for the text description of the image. Tax filing extension Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Tax filing extension You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Tax filing extension General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Tax filing extension You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Tax filing extension You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Tax filing extension Your 2013 tax return must cover all 12 months. Tax filing extension Note. Tax filing extension The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Tax filing extension See Special Rules , later. Tax filing extension If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Tax filing extension Figure 2-A takes you through the general rule. Tax filing extension You may find this helpful in determining if you must pay estimated tax. Tax filing extension If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Tax filing extension Example 1. Tax filing extension Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Tax filing extension She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Tax filing extension Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Tax filing extension Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Tax filing extension 50). Tax filing extension Jane does not need to pay estimated tax. Tax filing extension Example 2. Tax filing extension The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Tax filing extension Because that is less than $9,913. Tax filing extension 50, her answer to box 2a is NO. Tax filing extension Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Tax filing extension Jane must increase her withholding or pay estimated tax for 2014. Tax filing extension Example 3. Tax filing extension The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Tax filing extension Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Tax filing extension Jane does not need to pay estimated tax for 2014. Tax filing extension Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Tax filing extension You and your spouse can make joint estimated tax payments even if you are not living together. Tax filing extension However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Tax filing extension See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Tax filing extension These individuals can take credit only for the estimated tax payments that he or she made. Tax filing extension If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Tax filing extension Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Tax filing extension 2013 separate returns and 2014 joint return. Tax filing extension   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Tax filing extension You filed a separate return if you filed as single, head of household, or married filing separately. Tax filing extension 2013 joint return and 2014 separate returns. Tax filing extension   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Tax filing extension You file a separate return if you file as single, head of household, or married filing separately. Tax filing extension   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Tax filing extension Then multiply the tax on the joint return by the following fraction. Tax filing extension      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Tax filing extension Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Tax filing extension Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Tax filing extension For 2014, they plan to file married filing separately. Tax filing extension Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Tax filing extension 6% Joe's share of tax on joint return  ($6,386 × 87. Tax filing extension 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Tax filing extension Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Tax filing extension Gross income. Tax filing extension   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Tax filing extension To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Tax filing extension Joint returns. Tax filing extension   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Tax filing extension Gross income from farming. Tax filing extension   This is income from cultivating the soil or raising agricultural commodities. Tax filing extension It includes the following amounts. Tax filing extension Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Tax filing extension Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Tax filing extension Crop shares for the use of your land. Tax filing extension Gains from sales of draft, breeding, dairy, or sporting livestock. Tax filing extension   For 2013, gross income from farming is the total of the following amounts. Tax filing extension Schedule F (Form 1040), Profit or Loss From Farming, line 9. Tax filing extension Form 4835, Farm Rental Income and Expenses, line 7. Tax filing extension Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Tax filing extension Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Tax filing extension   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Tax filing extension Gross income from fishing. Tax filing extension   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Tax filing extension   Gross income from fishing includes the following amounts. Tax filing extension Schedule C (Form 1040), Profit or Loss From Business. Tax filing extension Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Tax filing extension Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Tax filing extension Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Tax filing extension Income for services normally performed in connection with fishing. Tax filing extension Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Tax filing extension Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Tax filing extension For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Tax filing extension Note. Tax filing extension This rule does not apply to farmers and fishermen. Tax filing extension Aliens Resident and nonresident aliens also may have to pay estimated tax. Tax filing extension Resident aliens should follow the rules in this publication, unless noted otherwise. Tax filing extension Nonresident aliens should get Form 1040-ES (NR), U. Tax filing extension S. Tax filing extension Estimated Tax for Nonresident Alien Individuals. Tax filing extension You are an alien if you are not a citizen or national of the United States. Tax filing extension You are a resident alien if you either have a green card or meet the substantial presence test. Tax filing extension For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Tax filing extension Estates and Trusts Estates and trusts also must pay estimated tax. Tax filing extension However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Tax filing extension Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Tax filing extension How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Tax filing extension When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Tax filing extension Use your 2013 federal tax return as a guide. Tax filing extension You can use Form 1040-ES to figure your estimated tax. Tax filing extension Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Tax filing extension You must make adjustments both for changes in your own situation and for recent changes in the tax law. Tax filing extension Some of these changes are discussed under What's New for 2014 , earlier. Tax filing extension For information about these and other changes in the law, visit the IRS website at IRS. Tax filing extension gov. Tax filing extension The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Tax filing extension Keep the worksheet for your records. Tax filing extension 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Tax filing extension You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Tax filing extension Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Tax filing extension Total income. Tax filing extension   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Tax filing extension However, do not include income that is tax exempt. Tax filing extension   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Tax filing extension Social security and railroad retirement benefits. Tax filing extension If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Tax filing extension Adjustments to income. Tax filing extension   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Tax filing extension Self-employed. Tax filing extension If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Tax filing extension Include the amount from Worksheet 2-3 in your expected adjustments to income. Tax filing extension If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Tax filing extension Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Tax filing extension Itemized deductions—line 2. Tax filing extension   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Tax filing extension   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Tax filing extension    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Tax filing extension Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Tax filing extension Standard deduction—line 2. Tax filing extension   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Tax filing extension Use Worksheet 2-4 to figure your standard deduction. Tax filing extension No standard deduction. Tax filing extension   The standard deduction for some individuals is zero. Tax filing extension Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Tax filing extension Exemptions—line 4. Tax filing extension   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Tax filing extension If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Tax filing extension This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Tax filing extension    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Tax filing extension Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Tax filing extension Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Tax filing extension Most people will have entries for only a few of these steps. Tax filing extension However, you should check every step to be sure you do not overlook anything. Tax filing extension Step 1. Tax filing extension   Figure your expected income tax (line 6). Tax filing extension Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Tax filing extension   However, see below for situations where you must use a different method to compute your estimated tax. Tax filing extension Tax on child's investment income. Tax filing extension   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Tax filing extension Children under age 18 at the end of 2014. Tax filing extension The following children if their earned income is not more than half their support. Tax filing extension Children age 18 at the end of 2014. Tax filing extension Children who are full-time students over age 18 and under age 24 at the end of 2014. Tax filing extension See Publication 929, Tax Rules for Children and Dependents. Tax filing extension Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Tax filing extension Tax on net capital gain. Tax filing extension   The regular income tax rates for individuals do not apply to a net capital gain. Tax filing extension Instead, your net capital gain is taxed at a lower maximum rate. Tax filing extension   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Tax filing extension Tax on capital gain and qualified dividends. Tax filing extension If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Tax filing extension Note. Tax filing extension For 2014, your capital gains and dividends rate will depend on your income. Tax filing extension Tax if excluding foreign earned income or excluding or deducting foreign housing. Tax filing extension If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Tax filing extension Step 2. Tax filing extension   Total your expected taxes (line 8). Tax filing extension Include on line 8 the sum of the following. Tax filing extension Your tax on line 6. Tax filing extension Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Tax filing extension Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Tax filing extension Any recapture of education credits. Tax filing extension Step 3. Tax filing extension   Subtract your expected credits (line 9). Tax filing extension If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Tax filing extension If you filed Form 1040A, your total credits for 2013 were on line 34. Tax filing extension   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Tax filing extension Step 4. Tax filing extension   Add your expected self-employment tax (line 11). Tax filing extension You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Tax filing extension Step 5. Tax filing extension   Add your expected other taxes (line 12). Tax filing extension   Other taxes include the following. Tax filing extension Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Tax filing extension Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Tax filing extension Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Tax filing extension But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Tax filing extension Repayment of the first-time homebuyer credit. Tax filing extension See Form 5405. Tax filing extension Additional Medicare Tax. Tax filing extension A 0. Tax filing extension 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Tax filing extension Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Tax filing extension A self-employment loss should not be considered for purposes of this tax. Tax filing extension RRTA compensation should be separately compared to the threshold. Tax filing extension Your employer is responsible for withholding the 0. Tax filing extension 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Tax filing extension You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Tax filing extension For more information on Additional Medicare Tax, go to IRS. Tax filing extension gov and enter “Additional Medicare Tax” in the search box. Tax filing extension Net Investment Income Tax (NIIT). Tax filing extension The NIIT is 3. Tax filing extension 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Tax filing extension Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Tax filing extension gov and enter “Net Investment Income Tax” in the search box. Tax filing extension Step 6. Tax filing extension   Subtract your refundable credit (line 13b). Tax filing extension   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Tax filing extension   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Tax filing extension Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Tax filing extension General rule. Tax filing extension   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Tax filing extension Your 2013 tax return must cover all 12 months. Tax filing extension Special rules. Tax filing extension   There are special rules for higher income taxpayers and for farmers and fishermen. Tax filing extension Higher income taxpayers. Tax filing extension   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Tax filing extension This rule does not apply to farmers and fishermen. Tax filing extension For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Tax filing extension Example. Tax filing extension   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Tax filing extension His 2013 AGI was $180,000. Tax filing extension Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Tax filing extension He determines that 90% of his expected tax for 2014 is $64,128 (. Tax filing extension 90 × $71,253). Tax filing extension Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Tax filing extension 10 x $42,581). Tax filing extension Finally, he determines that his required annual payment is $46,839, the smaller of the two. Tax filing extension Farmers and fishermen. Tax filing extension   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Tax filing extension 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Tax filing extension (Your 2013 tax return must cover all 12 months. Tax filing extension )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Tax filing extension Total tax for 2013—line 14b. Tax filing extension   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Tax filing extension Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Tax filing extension The following amounts from Form 5329 included on line 58. Tax filing extension Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Tax filing extension Any tax on excess accumulations in qualified retirement plans. Tax filing extension The following write-ins on line 60. Tax filing extension Excise tax on excess golden parachute payments (identified as “EPP”). Tax filing extension Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Tax filing extension Look-back interest due under section 167(g) (identified as “From Form 8866”). Tax filing extension Look-back interest due under section 460(b) (identified as “From Form 8697”). Tax filing extension Recapture of federal mortgage subsidy (identified as “FMSR”). Tax filing extension Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Tax filing extension Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Tax filing extension Any refundable credit amounts. Tax filing extension   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Tax filing extension   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Tax filing extension Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Tax filing extension Subtract your expected withholding from your required annual payment (line 14c). Tax filing extension You usually must pay this difference in four equal installments. Tax filing extension See When To Pay Estimated Tax and How To Figure Each Payment . Tax filing extension You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Tax filing extension Withholding—line 15. Tax filing extension   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Tax filing extension ). Tax filing extension It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Tax filing extension For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Tax filing extension See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Tax filing extension   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Tax filing extension Your employer is responsible for withholding the 0. Tax filing extension 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Tax filing extension When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Tax filing extension Each period has a specific payment due date. Tax filing extension If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Tax filing extension If a payment is mailed, the date of the U. Tax filing extension S. Tax filing extension postmark is considered the date of payment. Tax filing extension The payment periods and due dates for estimated tax payments are shown next. Tax filing extension For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Tax filing extension For the period: Due date: Jan. Tax filing extension 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Tax filing extension 1 – Dec. Tax filing extension 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Tax filing extension 2See January payment . Tax filing extension Saturday, Sunday, holiday rule. Tax filing extension   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Tax filing extension January payment. Tax filing extension   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Tax filing extension Example. Tax filing extension Janet Adams does not pay any estimated tax for 2014. Tax filing extension She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Tax filing extension Janet's estimated tax for the fourth payment period is considered to have been paid on time. Tax filing extension However, she may owe a penalty for not making the first three estimated tax payments, if required. Tax filing extension Any penalty for not making those payments will be figured up to January 26, 2015. Tax filing extension Fiscal year taxpayers. Tax filing extension   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Tax filing extension   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Tax filing extension When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Tax filing extension If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Tax filing extension You have several options when paying estimated taxes. Tax filing extension You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Tax filing extension If you choose to pay in installments, make your first payment by the due date for the first payment period. Tax filing extension Make your remaining installment payments by the due dates for the later periods. Tax filing extension To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Tax filing extension No income subject to estimated tax during first period. Tax filing extension   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Tax filing extension You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Tax filing extension Table 2-1 shows the dates for making installment payments. Tax filing extension    Table 2-1. Tax filing extension Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Tax filing extension 15     Jan. Tax filing extension 15 next year April 1–May 31 June 16 Sept. Tax filing extension 15     Jan. Tax filing extension 15 next year June 1–Aug. Tax filing extension 31 Sept. Tax filing extension 15 Jan. Tax filing extension 15 next year After Aug. Tax filing extension 31 Jan. Tax filing extension 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Tax filing extension How much to pay to avoid penalty. Tax filing extension   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Tax filing extension Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Tax filing extension The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Tax filing extension If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Tax filing extension Fiscal year farmers and fishermen. Tax filing extension   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Tax filing extension How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Tax filing extension You should pay enough by each due date to avoid a penalty for that period. Tax filing extension If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Tax filing extension The penalty is discussed in chapter 4. Tax filing extension Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Tax filing extension Enter this amount on line 17. Tax filing extension However, use this method only if your income is basically the same throughout the year. Tax filing extension Change in estimated tax. Tax filing extension   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Tax filing extension Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Tax filing extension If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Tax filing extension See Annualized Income Installment Method . Tax filing extension Amended estimated tax. Tax filing extension If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Tax filing extension Example. Tax filing extension Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Tax filing extension She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Tax filing extension On July 10, she sells investment property at a gain. Tax filing extension Her refigured estimated tax is $4,100. Tax filing extension Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Tax filing extension If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Tax filing extension Worksheet 2-14. Tax filing extension Amended Estimated Tax Worksheet—Illustrated               1. Tax filing extension Amended total estimated tax due 1. Tax filing extension $4,100 2. Tax filing extension Multiply line 1 by:           50% (. Tax filing extension 50) if next payment is due June 16, 2014           75% (. Tax filing extension 75) if next payment is due September 15,  2014           100% (1. Tax filing extension 00) if next payment is due January 15,  2015 2. Tax filing extension 3,075     3. Tax filing extension Estimated tax payments for all previous periods 3. Tax filing extension 900     4. Tax filing extension Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Tax filing extension $2,175       Note. Tax filing extension If the payment on line 4 is due January 15, 2015, stop here. Tax filing extension Otherwise, go to line 5. Tax filing extension         5. Tax filing extension Add lines 3 and 4 5. Tax filing extension 3,075 6. Tax filing extension Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Tax filing extension 1,025 7. Tax filing extension Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Tax filing extension If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Tax filing extension $1,025 Worksheet 2-14. Tax filing extension Amended Estimated Tax Worksheet—Blank               1. Tax filing extension Amended total estimated tax due 1. Tax filing extension   2. Tax filing extension Multiply line 1 by:           50% (. Tax filing extension 50) if next payment is due June 16, 2014           75% (. Tax filing extension 75) if next payment is due September 15,  2014           100% (1. Tax filing extension 00) if next payment is due January 15,  2015 2. Tax filing extension       3. Tax filing extension Estimated tax payments for all previous periods 3. Tax filing extension       4. Tax filing extension Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Tax filing extension         Note. Tax filing extension If the payment on line 4 is due January 15, 2015, stop here. Tax filing extension Otherwise, go to line 5. Tax filing extension         5. Tax filing extension Add lines 3 and 4 5. Tax filing extension   6. Tax filing extension Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Tax filing extension   7. Tax filing extension Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Tax filing extension If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Tax filing extension   Underpayment penalty. Tax filing extension   The penalty is figured separately for each payment period. Tax filing extension If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Tax filing extension To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Tax filing extension Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Tax filing extension The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Tax filing extension To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Tax filing extension You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Tax filing extension Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Tax filing extension Note. Tax filing extension If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Tax filing extension See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Tax filing extension Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Tax filing extension The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Tax filing extension The top of the worksheet shows the dates for each payment period. Tax filing extension The periods build; that is, each period includes all previous periods. Tax filing extension After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Tax filing extension Line 1. Tax filing extension   Enter your AGI for the period. Tax filing extension This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Tax filing extension See Expected AGI—Line 1 , earlier. Tax filing extension Self-employment income. Tax filing extension   If you had self-employment income, first complete Section B of this worksheet. Tax filing extension Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Tax filing extension Line 4. Tax filing extension   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Tax filing extension 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Tax filing extension Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Tax filing extension Line 6. Tax filing extension   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Tax filing extension In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Tax filing extension Complete Worksheet 2–10 for each period, as necessary. Tax filing extension Line 7. Tax filing extension   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Tax filing extension Line 10. Tax filing extension   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Tax filing extension   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Tax filing extension Line 12. Tax filing extension   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Tax filing extension However, see below for situations where you must use a different method to compute your estimated tax. Tax filing extension Tax on child's investment income. Tax filing extension   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Tax filing extension Children under age 18 at the end of 2014. Tax filing extension The following children if their earned income is not more than half their support. Tax filing extension Children age 18 at the end of 2014. Tax filing extension Children who are full-time students over age 18 and under age 24 at the end of 2014. Tax filing extension See Publication 929. Tax filing extension Tax on net capital gain. Tax filing extension   The regular income tax rates for individuals do not apply to a net capital gain. Tax filing extension Instead, your net capital gain is taxed at a lower maximum rate. Tax filing extension   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Tax filing extension Tax on qualified dividends and capital gains. Tax filing extension   For 2014, your capital gain and dividends rate will depend on your income. Tax filing extension Tax on capital gain or qualified dividends. Tax filing extension If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Tax filing extension Tax if excluding foreign earned income or excluding or deducting foreign housing. Tax filing extension If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Tax filing extension Line 13. Tax filing extension   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Tax filing extension If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Tax filing extension Also include any recapture of an education credit for each period. Tax filing extension You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Tax filing extension   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Tax filing extension Figure the tax based on your income and deductions during the period shown in the column headings. Tax filing extension Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Tax filing extension Enter the result on line 13 of this worksheet. Tax filing extension Line 15. Tax filing extension   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Tax filing extension Note. Tax filing extension When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Tax filing extension For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Tax filing extension Line 18. Tax filing extension   Add your expected other taxes. Tax filing extension   Other taxes include the following. Tax filing extension Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Tax filing extension Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Tax filing extension Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Tax filing extension But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Tax filing extension Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Tax filing extension See Form 5405 for exceptions. Tax filing extension Additional Medicare Tax. Tax filing extension A 0. Tax filing extension 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Tax filing extension Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Tax filing extension A self-employment loss should not be considered for purposes of this tax. Tax filing extension RRTA compensation should be separately compared to the threshold. Tax filing extension Your employer is responsible for withholding the 0. Tax filing extension 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Tax filing extension You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Tax filing extension For more information on Additional Medicare Tax, go to IRS. Tax filing extension gov and enter “Additional Medicare Tax” in the search box. Tax filing extension Net Investment Income Tax (NIIT). Tax filing extension The NIIT is 3. Tax filing extension 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Tax filing extension Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Tax filing extension gov and enter “Net Investment Income Tax” in the search box. Tax filing extension Line 20. Tax filing extension   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Tax filing extension Note. Tax filing extension When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Tax filing extension Line 29. Tax filing extension   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Tax filing extension Line 31. Tax filing extension   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Tax filing extension   Also include estimated federal income tax withholding. Tax filing extension One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Tax filing extension To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Tax filing extension 25) for the first period, 50% (. Tax filing extension 50) for the second period, 75% (. Tax filing extension 75) for the third period, and 100% (1. Tax filing extension 00) for the fourth period. Tax filing extension   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Tax filing extension For each period, include withholding made from the beginning of the period up to and including the payment due date. Tax filing extension You can make this choice separately for the taxes withheld from your wages and all other withholding. Tax filing extension For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Tax filing extension Nonresident aliens. Tax filing extension   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Tax filing extension S. Tax filing extension income tax withholding, the instructions for the worksheet are modified as follows. Tax filing extension Skip column (a). Tax filing extension On line 1, enter your income for the period that is effectively connected with a U. Tax filing extension S. Tax filing extension trade or business. Tax filing extension On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Tax filing extension S. Tax filing extension trade or business by the following. Tax filing extension 72% for column (b). Tax filing extension 45% for column (c). Tax filing extension 30% for column (d). Tax filing extension However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Tax filing extension 4, 1. Tax filing extension 5, and 1, respectively. Tax filing extension On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Tax filing extension On lines 24 and 27, skip column (b). Tax filing extension On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Tax filing extension See Publication 519 for more information. Tax filing extension Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Tax filing extension You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Tax filing extension How To Pay Estimated Tax There are several ways to pay estimated tax. Tax filing extension Credit an overpayment on your 2013 return to your 2014 estimated tax. Tax filing extension Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Tax filing extension Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Tax filing extension Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Tax filing extension On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Tax filing extension Take the amount you have credited into account when figuring your estimated tax payments. Tax filing extension If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Tax filing extension If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Tax filing extension If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Tax filing extension You also cannot use that overpayment in any other way. Tax filing extension Example. Tax filing extension When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Tax filing extension Kathleen knew she would owe additional tax in 2014. Tax filing extension She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Tax filing extension In September, she amended her 2013 return by filing Form 1040X, Amended U. Tax filing extension S. Tax filing extension Individual Income Tax Return. Tax filing extension It turned out that she owed $250 more in tax than she had thought. Tax filing extension This reduced her 2013 overpayment from $750 to $500. Tax filing extension Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Tax filing extension Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Tax filing extension Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Tax filing extension You can make your estimated tax payments online when you e-file or at any time during the year. Tax filing extension You can pay using either of the following electronic payment methods. Tax filing extension Direct transfer from your bank account. Tax filing extension Credit or debit card. Tax filing extension To pay your taxes online or for more information, go to www. Tax filing extension irs. Tax filing extension gov/e-pay. Tax filing extension Pay by Phone Paying by phone is another safe and secure method of paying electronically. Tax filing extension Use one of the following methods. Tax filing extension Direct transfer from your bank account. Tax filing extension Credit or debit card. Tax filing extension To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Tax filing extension To pay using a credit or debit card, you can call one of the following service providers. Tax filing extension There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Tax filing extension WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Tax filing extension payUSAtax. Tax filing extension com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Tax filing extension officialpayments. Tax filing extension com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Tax filing extension PAY1040. Tax filing extension com For the latest details on how to pay by phone, go to www. Tax filing extension irs. Tax filing extension gov/e-pay. Tax filing extension Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Tax filing extension If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Tax filing extension Do not use the address shown in the Form 1040 or Form 1040A instructions. Tax filing extension If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Tax filing extension Follow the instructions to make sure you use the vouchers correctly. Tax filing extension Joint estimated tax payments. Tax filing extension    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Tax filing extension Change of address. Tax filing extension    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Tax filing extension Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Tax filing extension Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Tax filing extension IF you need. Tax filing extension . Tax filing extension . Tax filing extension THEN use. Tax filing extension . Tax filing extension . Tax filing extension 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Tax filing extension Use them only to figure your 2014 estimated taxes. Tax filing extension Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Tax filing extension 0%   $0 $0 $12,950     10. Tax filing extension 0%   $0 9,075 36,900 $907. Tax filing extension 50 + 15. Tax filing extension 0%   9,075 12,950 49,400 $1,295. Tax filing extension 00 + 15. Tax filing extension 0%   12,950 36,900 89,350 5,081. Tax filing extension 25 + 25. Tax filing extension 0%   36,900 49,400 127,550 6,762. Tax filing extension 50 + 25. Tax filing extension 0%   49,400 89,350 186,350 18,193. Tax filing extension 75 + 28. Tax filing extension 0%   89,350 127,550 206,600 26,300. Tax filing extension 00 + 28. Tax filing extension 0%   127,550 186,350 405,100 45,353. Tax filing extension 75 + 33. Tax filing extension 0%   186,350 206,600 405,100 48,434. Tax filing extension 00 + 33. Tax filing extension 0%   206,600 405,100 406,750 117,541. Tax filing extension 25 + 35. Tax filing extension 0%   405,100 405,100 432,200 113,939. Tax filing extension 00 + 35. Tax filing extension 0%   405,100 406,750 - - - - - - 118,118. Tax filing extension 75 + 39. Tax filing extension 6%   406,750 432,200 - - - - - - 123,424. Tax filing extension 00 + 39. Tax filing extension 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Tax filing extension 0%   $0 $0 $9,075     10. Tax filing extension 0%   $0 18,150 73,800 $1,815. Tax filing extension 00 + 15. Tax filing extension 0%   18,150 9,075 36,900 $907. Tax filing extension 50 + 15. Tax filing extension 0%   9,075 73,800 148,850 10,162. Tax filing extension 50 + 25. Tax filing extension 0%   73,800 36,900 74,425 5,081. Tax filing extension 25 + 25. Tax filing extension 0%   36,900 148,850 226,850 28,925. Tax filing extension 00 + 28. Tax filing extension 0%   148,850 74,425 113,425 14,462. Tax filing extension 50 + 28. Tax filing extension 0%   74,425 226,850 405,100 50,765. Tax filing extension 00 + 33. Tax filing extension 0%   226,850 113,425 202,550 25,382. Tax filing extension 50 + 33. Tax filing extension 0%   113,425 405,100 457,600 109,587. Tax filing extension 50 + 35. Tax filing extension 0%   405,100 202,550 228,800 54,793. Tax filing extension 75 + 35. Tax filing extension 0%   202,550 457,600 - - - - - - 127,962. Tax filing extension 50 + 39. Tax filing extension 6%   457,600 228,800 - - - - - - 63,981. Tax filing extension 25 + 39. Tax filing extension 6%   228,800                             Worksheet 2-1. Tax filing extension 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Tax filing extension 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Tax filing extension  Caution: If line 1 is over $152,525, your deduction may be reduced. Tax filing extension See Worksheet 2-5. Tax filing extension If you do not plan to itemize deductions, enter your standard deduction. Tax filing extension 2     3 Subtract line 2 from line 1 3     4 Exemptions. Tax filing extension Multiply $3,950 by the number of personal exemptions. Tax filing extension  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Tax filing extension See Worksheet 2-6. Tax filing extension 4     5 Subtract line 4 from line 3 5     6 Tax. Tax filing extension Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Tax filing extension Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Tax filing extension Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Tax filing extension If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Tax filing extension Subtract line 13b from line 13a. Tax filing extension If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Tax filing extension Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Tax filing extension To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Tax filing extension Even if you pay the required annual payment, you may still owe tax when you file your return. Tax filing extension If you prefer, you can pay the amount shown on line 13c. Tax filing extension                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Tax filing extension ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Tax filing extension Stop here. Tax filing extension You are not required to make estimated tax payments. Tax filing extension  □ No. Tax filing extension Go to line 16b. Tax filing extension             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Tax filing extension Stop here. Tax filing extension You are not required to make estimated tax payments. Tax filing extension  □ No. Tax filing extension Go to line 17 to figure your required payment. Tax filing extension                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Tax filing extension 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Tax filing extension If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Tax filing extension     1. Tax filing extension Enter your expected social security and railroad retirement benefits 1. Tax filing extension   2. Tax filing extension Enter one-half of line 1 2. Tax filing extension   3. Tax filing extension Enter your expected total income. Tax filing extension Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Tax filing extension   4. Tax filing extension Enter your expected nontaxable interest income 4. Tax filing extension   5. Tax filing extension Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Tax filing extension S. Tax filing extension savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Tax filing extension   6. Tax filing extension Add lines 2, 3, 4, and 5 6. Tax filing extension   7. Tax filing extension Enter your expected adjustments to income. Tax filing extension Do not include any student loan interest deduction 7. Tax filing extension   8. Tax filing extension Subtract line 7 from line 6. Tax filing extension If zero or less, stop here. Tax filing extension  Note. Tax filing extension Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Tax filing extension   9. Tax filing extension Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Tax filing extension   10. Tax filing extension Subtract line 9 from line 8. Tax filing extension If zero or less, stop here. Tax filing extension  Note. Tax filing extension Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Tax filing extension   11. Tax filing extension Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Tax filing extension   12. Tax filing extension Subtract line 11 from line 10. Tax filing extension If zero or less, enter -0- 12. Tax filing extension   13. Tax filing extension Enter the smaller of line 10 or line 11 13. Tax filing extension   14. Tax filing extension Enter one-half of line 13 14. Tax filing extension   15
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The Tax Filing Extension

Tax filing extension 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 filing extension Filing options when no return is required. Tax filing extension 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 filing extension Claim for refund process. Tax filing extension 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 filing extension The worker is your employee if you can control not only what work is done, but how it is done. Tax filing extension 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 filing extension It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Tax filing extension Example. Tax filing extension You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Tax filing extension Betty follows your specific instructions about household and child care duties. Tax filing extension You provide the household equipment and supplies that Betty needs to do her work. Tax filing extension Betty is your household employee. Tax filing extension Household work. Tax filing extension   Household work is work done in or around your home. Tax filing extension 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 filing extension Workers who are not your employees. Tax filing extension   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Tax filing extension A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Tax filing extension   A worker who performs child care services for you in his or her home generally is not your employee. Tax filing extension   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Tax filing extension Example. Tax filing extension You made an agreement with John Peters to care for your lawn. Tax filing extension John runs a lawn care business and offers his services to the general public. Tax filing extension He provides his own tools and supplies, and he hires and pays any helpers he needs. Tax filing extension Neither John nor his helpers are your household employees. Tax filing extension More information. Tax filing extension   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Tax filing extension 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 filing extension When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Tax filing extension S. Tax filing extension Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax filing extension 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 filing extension You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Tax filing extension Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Tax filing extension You should keep the completed Form I-9 in your own records. Tax filing extension Do not submit it to the IRS, the USCIS, or any other government or other entity. Tax filing extension The form must be kept available for review upon notice by an authorized U. Tax filing extension S. Tax filing extension Government official. Tax filing extension Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Tax filing extension Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Tax filing extension uscis. Tax filing extension gov. Tax filing extension 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 filing extension You also can visit the USCIS website at www. Tax filing extension uscis. Tax filing extension gov to get Form I-9. Tax filing extension For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Tax filing extension 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 filing extension To find out, read Table 1. Tax filing extension You do not need to withhold federal income tax from your household employee's wages. Tax filing extension But if your employee asks you to withhold it, you can. Tax filing extension See Do You Need To Withhold Federal Income Tax, later. Tax filing extension 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 filing extension 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 filing extension The rest of this publication does not apply to you. Tax filing extension State employment taxes. Tax filing extension   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Tax filing extension For a list of state unemployment tax agencies, visit the U. Tax filing extension S. Tax filing extension Department of Labor's website at www. Tax filing extension workforcesecurity. Tax filing extension doleta. Tax filing extension gov/unemploy/agencies. Tax filing extension asp. Tax filing extension You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax filing extension    Table 1. Tax filing extension Do You Need To Pay Employment Taxes? IF you . Tax filing extension . Tax filing extension . Tax filing extension THEN you need to . Tax filing extension . Tax filing extension . Tax filing extension A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Tax filing extension Withhold and pay social security and Medicare taxes. Tax filing extension The taxes are 15. Tax filing extension 3%1 of cash wages. Tax filing extension Your employee's share is 7. Tax filing extension 65%1. Tax filing extension   (You can choose to pay it yourself and not withhold it. Tax filing extension ) Your share is 7. Tax filing extension 65%. Tax filing extension   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 filing extension B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Tax filing extension Pay federal unemployment tax. Tax filing extension The tax is 6% of cash wages. Tax filing extension Wages over $7,000 a year per employee are not taxed. Tax filing extension You also may owe state unemployment tax. Tax filing extension   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Tax filing extension 1In addition to withholding Medicare tax at 1. Tax filing extension 45%, you must withhold a 0. Tax filing extension 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension 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 filing extension Additional Medicare Tax is only imposed on the employee. Tax filing extension There is no employer share of Additional Medicare Tax. Tax filing extension 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 filing extension Note. Tax filing extension If neither A nor B above applies, you do not need to pay any federal employment taxes. Tax filing extension But you may still need to pay state employment taxes. Tax filing extension Table 2. Tax filing extension Household Employer's Checklist You may need to do the following things when you have a household employee. Tax filing extension   When you hire a household employee: □ Find out if the person can legally work in the United States. Tax filing extension  □ Find out if you need to pay state taxes. Tax filing extension When you pay your household employee: □ Withhold social security and Medicare taxes. Tax filing extension  □ Withhold federal income tax. Tax filing extension  □ Decide how you will make tax payments. Tax filing extension  □ Keep records. Tax filing extension By February 2, 2015: □ Get an employer identification number (EIN). Tax filing extension  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Tax filing extension 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 filing extension 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 filing extension  If you do not have to file a return, file Schedule H by itself. Tax filing extension Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Tax filing extension The Medicare tax pays for hospital insurance. Tax filing extension Both you and your household employee may owe social security and Medicare taxes. Tax filing extension Your share is 7. Tax filing extension 65% (6. Tax filing extension 2% for social security tax and 1. Tax filing extension 45% for Medicare tax) of the employee's social security and Medicare wages. Tax filing extension Your employee's share is also 7. Tax filing extension 65% (6. Tax filing extension 2% for social security tax and 1. Tax filing extension 45% for Medicare tax). Tax filing extension In addition to withholding Medicare tax at 1. Tax filing extension 45%, you must withhold a 0. Tax filing extension 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension 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 filing extension Additional Medicare Tax is only imposed on the employee. Tax filing extension There is no employer share of Additional Medicare Tax. Tax filing extension 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 filing extension For more information on Additional Medicare Tax, visit IRS. Tax filing extension gov and enter “Additional Medicare Tax” in the search box. Tax filing extension Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax filing extension You are responsible for payment of your employee's share of the taxes as well as your own. Tax filing extension You can either withhold your employee's share from the employee's wages or pay it from your own funds. Tax filing extension If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Tax filing extension Pay the taxes as discussed under How Do You Make Tax Payments, later. Tax filing extension Also, see What Forms Must You File, later. Tax filing extension Social security and Medicare wages. Tax filing extension   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Tax filing extension   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 filing extension However, any noncash wages you pay do not count as social security and Medicare wages. Tax filing extension   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 filing extension Cash wages. Tax filing extension   Cash wages include wages you pay by check, money order, etc. Tax filing extension Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Tax filing extension However, cash you give your employee in place of these items is included in cash wages. Tax filing extension State disability payments treated as wages. Tax filing extension   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Tax filing extension For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Tax filing extension Wages not counted. Tax filing extension   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 filing extension Your spouse. Tax filing extension Your child who is under the age of 21. Tax filing extension Your parent. Tax filing extension Exception: Count these wages if both the following conditions apply. Tax filing extension Your parent cares for your child who is either of the following. Tax filing extension 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 filing extension Your marital status is one of the following. Tax filing extension 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 filing extension An employee who is under the age of 18 at any time during the year. Tax filing extension Exception: Count these wages if providing household services is the employee's principal occupation. Tax filing extension If the employee is a student, providing household services is not considered to be his or her principal occupation. Tax filing extension 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 filing extension Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Tax filing extension 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 filing extension 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 filing extension 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 filing extension If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Tax filing extension See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Tax filing extension Withholding the employee's share. Tax filing extension   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 filing extension However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Tax filing extension   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 filing extension 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 filing extension   Withhold 7. Tax filing extension 65% (6. Tax filing extension 2% for social security tax and 1. Tax filing extension 45% for Medicare tax) from each payment of social security and Medicare wages. Tax filing extension Generally, you can use Table 3 to figure the proper amount to withhold. Tax filing extension You will pay the amount withheld to the IRS with your share of the taxes. Tax filing extension Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Tax filing extension Table 3. Tax filing extension Employee Social Security (6. Tax filing extension 2%) and Medicare (1. Tax filing extension 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Tax filing extension ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax filing extension For example, on a wage payment of $180, the employee social security tax is $11. Tax filing extension 16 ($6. Tax filing extension 20 tax on $100 plus $4. Tax filing extension 96 on $80 wages). Tax filing extension The employee Medicare tax is $2. Tax filing extension 61 ($1. Tax filing extension 45 tax on $100 plus $1. Tax filing extension 16 on $80 wages). Tax filing extension 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. Tax filing extension 00 . Tax filing extension $ . Tax filing extension 06 $ . Tax filing extension 01 $ 51. Tax filing extension 00 . Tax filing extension $ 3. Tax filing extension 16 $ . Tax filing extension 74 2. Tax filing extension 00 . Tax filing extension . Tax filing extension 12 . Tax filing extension 03 52. Tax filing extension 00 . Tax filing extension 3. Tax filing extension 22 . Tax filing extension 75 3. Tax filing extension 00 . Tax filing extension . 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Tax filing extension 20 1. Tax filing extension 45 1In addition to withholding Medicare tax at 1. Tax filing extension 45%, you must withhold a 0. Tax filing extension 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension 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 filing extension Additional Medicare Tax is only imposed on the employee. Tax filing extension There is no employer share of Additional Medicare Tax. Tax filing extension 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 filing extension   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Tax filing extension If you withhold too much, you should repay the employee. Tax filing extension    In addition to withholding Medicare tax at 1. Tax filing extension 45%, you must withhold a 0. Tax filing extension 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension 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 filing extension Additional Medicare Tax is only imposed on the employee. Tax filing extension There is no employer share of Additional Medicare Tax. Tax filing extension 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 filing extension For more information on Additional Medicare Tax, visit IRS. Tax filing extension gov and enter “Additional Medicare Tax” in the search box. Tax filing extension Example. Tax filing extension On February 13, 2014, Mary Brown hired Jane R. Tax filing extension 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 filing extension Jane worked for the remainder of the year (a total of 46 weeks). Tax filing extension Mary did not give Jane a Form W-4 to request federal or state tax withholding. Tax filing extension The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Tax filing extension See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Tax filing extension Total cash wages paid to Jane $2,300. Tax filing extension 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Tax filing extension 60 ($2,300 x 6. Tax filing extension 2% (. Tax filing extension 062))         Medicare tax $33. Tax filing extension 35       ($2,300 x 1. Tax filing extension 45% (. Tax filing extension 0145)) Mary's share of:     Social security tax $142. Tax filing extension 60  ($2,300 x 6. Tax filing extension 2% (. Tax filing extension 062))           Medicare tax $33. Tax filing extension 35  ($2,300 x 1. Tax filing extension 45% (. Tax filing extension 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Tax filing extension 00   Box 4: Social security tax withheld 142. Tax filing extension 60   Box 6: Medicare tax withheld 33. Tax filing extension 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Tax filing extension Not withholding the employee's share. Tax filing extension   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 filing extension 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 filing extension However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Tax filing extension Example. Tax filing extension 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 filing extension You expect to pay your employee $1,900 or more for the year. Tax filing extension You decide to pay your employee's share of social security and Medicare taxes from your own funds. Tax filing extension You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Tax filing extension For social security and Medicare tax purposes, your employee's wages each payday are $100. Tax filing extension For each wage payment, you will pay $15. Tax filing extension 30 when you pay the taxes. Tax filing extension This is $7. Tax filing extension 65 ($6. Tax filing extension 20 for social security tax + $1. Tax filing extension 45 for Medicare tax) to cover your employee's share plus $7. Tax filing extension 65 ($6. Tax filing extension 20 for social security tax + $1. Tax filing extension 45 for Medicare tax) for your share. Tax filing extension For income tax purposes, your employee's wages each payday are $107. Tax filing extension 65 ($100 + the $7. Tax filing extension 65 you will pay to cover your employee's share of social security and Medicare taxes). Tax filing extension 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 filing extension Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Tax filing extension Or, you may owe only the FUTA tax or only the state unemployment tax. Tax filing extension To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Tax filing extension For a list of state unemployment tax agencies, visit the U. Tax filing extension S. Tax filing extension Department of Labor's website at www. Tax filing extension workforcesecurity. Tax filing extension doleta. Tax filing extension gov/unemploy/agencies. Tax filing extension asp. Tax filing extension You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax filing extension The FUTA tax is 6. Tax filing extension 0% of your employee's FUTA wages. Tax filing extension However, you may be able to take a credit of up to 5. Tax filing extension 4% against the FUTA tax, resulting in a net tax rate of 0. Tax filing extension 6%. Tax filing extension 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 filing extension 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 filing extension (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Tax filing extension ) Note. Tax filing extension   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Tax filing extension The term “legal holiday” means any legal holiday in the District of Columbia. Tax filing extension Pay the tax as discussed under How Do You Make Tax Payments, later. Tax filing extension Also, see What Forms Must You File, later. Tax filing extension Note. Tax filing extension   The 5. Tax filing extension 4% credit is reduced for wages paid in a credit reduction state. Tax filing extension See the Instructions for Schedule H (Form 1040). Tax filing extension Do not withhold the FUTA tax from your employee's wages. Tax filing extension You must pay it from your own funds. Tax filing extension FUTA wages. Tax filing extension   Figure the FUTA tax on the FUTA wages you pay. Tax filing extension 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 filing extension (A calendar quarter is January through March, April through June, July through September, or October through December. Tax filing extension ) 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 filing extension For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Tax filing extension Wages not counted. Tax filing extension   Do not count wages you pay to any of the following individuals as FUTA wages. Tax filing extension Your spouse. Tax filing extension Your child who is under the age of 21. Tax filing extension Your parent. Tax filing extension Credit for 2013. Tax filing extension   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 filing extension 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 filing extension Worksheet A. Tax filing extension Worksheet for Credit for Late Contributions 1. Tax filing extension Enter the amount from Schedule H, line 22   2. Tax filing extension Enter the amount from Schedule H, line 19   3. Tax filing extension Subtract line 2 from line 1. Tax filing extension If zero or less, enter -0-   4. Tax filing extension Enter total contributions paid to the state(s) after the Form 1040 due date   5. Tax filing extension Enter the smaller of line 3 or line 4   6. Tax filing extension Multiply line 5 by . Tax filing extension 90 (90%)   7. Tax filing extension Add lines 2 and 6   8. Tax filing extension 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 filing extension You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Tax filing extension The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Tax filing extension If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Tax filing extension If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Tax filing extension Pay the tax as discussed under How Do You Make Tax Payments, later. Tax filing extension Also, see What Forms Must You File, later. Tax filing extension Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Tax filing extension Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Tax filing extension 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 filing extension Publication 15 (Circular E) contains detailed instructions. Tax filing extension Wages. Tax filing extension   Figure federal income tax withholding on both cash and noncash wages you pay. Tax filing extension Measure wages you pay in any form other than cash by the fair market value of the noncash item. Tax filing extension   Do not count as wages any of the following items. Tax filing extension Meals provided to your employee at your home for your convenience. Tax filing extension Lodging provided to your employee at your home for your convenience and as a condition of employment. Tax filing extension 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 filing extension 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 filing extension See Publication 15-B for special requirements for this exclusion. Tax filing extension 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 filing extension   See Publication 15 (Circular E) for more information on cash and noncash wages. Tax filing extension Paying tax without withholding. Tax filing extension   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 filing extension It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Tax filing extension 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 filing extension This credit reduces their tax or allows them to receive a payment from the IRS. Tax filing extension You also may have to give your employee a notice about the EIC. Tax filing extension Notice about the EIC. Tax filing extension   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Tax filing extension 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 filing extension   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 filing extension 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 filing extension Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Tax filing extension Your own written statement with the same wording as in Notice 797. Tax filing extension 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 filing extension 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 filing extension If Form W-2 is not required, you must notify the employee by February 7, 2015. Tax filing extension   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 filing extension 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 filing extension 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 filing extension Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Tax filing extension Add these household employment taxes to your income tax. Tax filing extension Pay the amount due by April 15, 2015. Tax filing extension For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Tax filing extension 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 filing extension You can pay the additional tax in any of the following ways. Tax filing extension Ask your employer to withhold more federal income tax from your wages in 2014. Tax filing extension Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Tax filing extension Make estimated tax payments for 2014 to the IRS. Tax filing extension Increase your payments if you already make estimated tax payments. Tax filing extension 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 filing extension (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Tax filing extension ) However, you will not be subject to the penalty if both of the following situations apply to you. Tax filing extension You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Tax filing extension Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Tax filing extension Asking for more federal income tax withholding. Tax filing extension   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 filing extension Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Tax filing extension   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 filing extension Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Tax filing extension   See Publication 505 to make sure you will have the right amount withheld. Tax filing extension 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 filing extension Paying estimated tax. Tax filing extension   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Tax filing extension You can use its payment vouchers to make your payments by check or money order. Tax filing extension You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Tax filing extension For details, see the form instructions and visit IRS. Tax filing extension gov. Tax filing extension    You can pay all the employment taxes at once or you can pay them in installments. Tax filing extension If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Tax filing extension Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Tax filing extension Payment option for business employers. Tax filing extension   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 filing extension 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 filing extension For information on depositing employment taxes, see Publication 15 (Circular E). Tax filing extension   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 filing extension See Business employment tax returns, later. Tax filing extension    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 filing extension You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Tax filing extension More information. Tax filing extension   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 filing extension 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 filing extension Social security and Medicare wages. Tax filing extension FUTA wages. Tax filing extension Wages from which you withhold federal income tax. Tax filing extension For information on ordering employment tax forms, see How To Get Tax Help, later. Tax filing extension Employer identification number (EIN). Tax filing extension   You must include your employer identification number (EIN) on the forms you file for your household employee. Tax filing extension An EIN is a nine-digit number issued by the IRS. Tax filing extension It is not the same as a social security number. Tax filing extension    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 filing extension If you already have an EIN, use that number. Tax filing extension   If you do not have an EIN, you may apply for one online. Tax filing extension Go to IRS. Tax filing extension gov and click on the Apply for an EIN Online link under Tools. Tax filing extension 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 filing extension Form W-2. Tax filing extension   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Tax filing extension Social security and Medicare wages of $1,900 or more. Tax filing extension Wages from which you withhold federal income tax. Tax filing extension You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Tax filing extension 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 filing extension Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Tax filing extension Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Tax filing extension socialsecurity. Tax filing extension gov/employer for guidelines on filing electronically. Tax filing extension Employee who leaves during the year. Tax filing extension   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 filing extension You do not need to wait until 2015. Tax filing extension 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 filing extension Schedule H. Tax filing extension   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Tax filing extension Social security and Medicare wages of $1,900 or more. Tax filing extension FUTA wages. Tax filing extension Wages from which you withhold federal income tax. Tax filing extension File Schedule H with your 2014 federal income tax return by April 15, 2015. Tax filing extension If you get an extension to file your return, the extension also will apply to your Schedule H. Tax filing extension Filing options when no return is required. Tax filing extension   If you are not required to file a 2014 tax return, you have the following two options. Tax filing extension You can file Schedule H by itself. Tax filing extension See the Schedule H instructions for details. Tax filing extension 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 filing extension See Business employment tax returns, next. Tax filing extension   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 filing extension Business employment tax returns. Tax filing extension   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Tax filing extension (See Payment option for business employers, earlier. Tax filing extension ) 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 filing extension Include the FUTA tax for the employee on your Form 940. Tax filing extension   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 filing extension   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Tax filing extension For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Tax filing extension Both of these publications also provide information about filing Form 940. Tax filing extension 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 filing extension You must also keep records to support the information you enter on the forms you file. Tax filing extension 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 filing extension Wage and tax records. Tax filing extension   On each payday, you should record the date and amounts of all the following items. Tax filing extension Your employee's cash and noncash wages. Tax filing extension Any employee social security tax you withhold or agree to pay for your employee. Tax filing extension Any employee Medicare tax you withhold or agree to pay for your employee. Tax filing extension Any federal income tax you withhold. Tax filing extension Any state employment taxes you withhold. Tax filing extension Employee's social security number. Tax filing extension   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 filing extension Social security and Medicare wages of $1,900 or more. Tax filing extension Wages from which you withhold federal income tax. Tax filing extension You must ask for your employee's social security number no later than the first day on which you pay the wages. Tax filing extension You may wish to ask for it when you hire your employee. Tax filing extension You should ask your employee to show you his or her social security card. Tax filing extension The employee may show the card if it is available. Tax filing extension You may, but are not required to, photocopy the card if the employee provides it. Tax filing extension   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 filing extension 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 filing extension    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Tax filing extension    You also can download Form SS-5 from the Social Security Administration website at  www. Tax filing extension socialsecurity. Tax filing extension gov/online/ss-5. Tax filing extension pdf. Tax filing extension How long to keep records. Tax filing extension   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 filing extension 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 filing extension To qualify, you must pay these expenses so you can work or look for work. Tax filing extension 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 filing extension For information about the credit, see Publication 503, Child and Dependent Care Expenses. Tax filing extension 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 filing extension Schedule H attached to another form. Tax filing extension    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 filing extension S. Tax filing extension Individual Income Tax Return, and attach a corrected Schedule H. Tax filing extension If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Tax filing extension If you discover an error on a Schedule H that you previously filed with Form 1041, U. Tax filing extension S. Tax filing extension Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Tax filing extension You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax filing extension 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 filing extension 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 filing extension Schedule H filed by itself. Tax filing extension   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 filing extension You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax filing extension 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 filing extension 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 filing extension 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 filing extension (See Overpayment of tax, later. Tax filing extension ) When to file. Tax filing extension   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Tax filing extension 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 filing extension 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 filing extension Underpayment of tax. Tax filing extension   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Tax filing extension 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 filing extension However, underreported FUTA taxes will be subject to interest. Tax filing extension Overpayment of tax. Tax filing extension    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Tax filing extension 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 filing extension Adjust the overpayment. Tax filing extension   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 filing extension 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 filing extension If you adjust your return, you will not receive interest on your overpayment. Tax filing extension 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 filing extension You may not adjust your return to correct overpayments of FUTA tax. Tax filing extension Claim for refund process. Tax filing extension   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 filing extension 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 filing extension 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 filing extension Required repayment or consent. Tax filing extension   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 filing extension You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Tax filing extension 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 filing extension 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 filing extension Filing required Forms W-2 or Forms W-2c. Tax filing extension   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 filing extension Additional Medicare Tax. Tax filing extension   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 filing extension An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Tax filing extension 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 filing extension   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 filing extension 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 filing extension Additional information. Tax filing extension   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 filing extension Also, visit IRS. Tax filing extension gov. Tax filing extension 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 filing extension Free help with your tax return. Tax filing extension   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax filing extension The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax filing extension The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax filing extension 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 filing extension In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax filing extension To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax filing extension gov, download the IRS2Go app, or call 1-800-906-9887. Tax filing extension   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax filing extension To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax filing extension aarp. Tax filing extension org/money/taxaide or call 1-888-227-7669. Tax filing extension For more information on these programs, go to IRS. Tax filing extension gov and enter “VITA” in the search box. Tax filing extension Internet. Tax filing extension    IRS. Tax filing extension gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax filing extension Download the free IRS2Go app from the iTunes app store or from Google Play. Tax filing extension 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 filing extension Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax filing extension gov or download the IRS2Go app and select the Refund Status option. Tax filing extension The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax filing extension 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 filing extension You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax filing extension The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax filing extension Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax filing extension No need to wait on the phone or stand in line. Tax filing extension 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 filing extension When you reach the response screen, you can print the entire interview and the final response for your records. Tax filing extension New subject areas are added on a regular basis. Tax filing extension  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax filing extension gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax filing extension You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax filing extension The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax filing extension 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 filing extension 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 filing extension You can also ask the IRS to mail a return or an account transcript to you. Tax filing extension Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax filing extension gov or by calling 1-800-908-9946. Tax filing extension Tax return and tax account transcripts are generally available for the current year and the past three years. Tax filing extension Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax filing extension Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax filing extension 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 filing extension Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax filing extension gov and enter Where's My Amended Return? in the search box. Tax filing extension You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax filing extension It can take up to 3 weeks from the date you mailed it to show up in our system. Tax filing extension Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax filing extension gov. Tax filing extension Select the Payment tab on the front page of IRS. Tax filing extension gov for more information. Tax filing extension Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax filing extension Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax filing extension gov. Tax filing extension 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 filing extension Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax filing extension gov. Tax filing extension Request an Electronic Filing PIN by going to IRS. Tax filing extension gov and entering Electronic Filing PIN in the search box. Tax filing extension Download forms, instructions and publications, including accessible versions for people with disabilities. Tax filing extension Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax filing extension gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax filing extension An employee can answer questions about your tax account or help you set up a payment plan. Tax filing extension Before you visit, check the Office Locator on IRS. Tax filing extension 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 filing extension If you have a special need, such as a disability, you can request an appointment. Tax filing extension Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax filing extension Apply for an Employer Identification Number (EIN). Tax filing extension Go to IRS. Tax filing extension gov and enter Apply for an EIN in the search box. Tax filing extension Read the Internal Revenue Code, regulations, or other official guidance. Tax filing extension Read Internal Revenue Bulletins. Tax filing extension Sign up to receive local and national tax news and more by email. Tax filing extension Just click on “subscriptions” above the search box on IRS. Tax filing extension gov and choose from a variety of options. Tax filing extension Phone. Tax filing extension    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax filing extension Download the free IRS2Go app from the iTunes app store or from Google Play. Tax filing extension Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax filing extension gov, or download the IRS2Go app. Tax filing extension 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 filing extension The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax filing extension Most VITA and TCE sites offer free electronic filing. Tax filing extension Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax filing extension Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax filing extension 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 filing extension 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 filing extension The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax filing extension 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 filing extension 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 filing extension The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax filing extension Note, the above information is for our automated hotline. Tax filing extension 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 filing extension Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax filing extension You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax filing extension It can take up to 3 weeks from the date you mailed it to show up in our system. Tax filing extension 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 filing extension You should receive your order within 10 business days. Tax filing extension Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax filing extension 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 filing extension Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax filing extension The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax filing extension These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax filing extension Walk-in. Tax filing extension   You can find a selection of forms, publications and services — in-person. Tax filing extension Products. Tax filing extension You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax filing extension Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax filing extension Services. Tax filing extension You can walk in to your local TAC for face-to-face tax help. Tax filing extension An employee can answer questions about your tax account or help you set up a payment plan. Tax filing extension Before visiting, use the Office Locator tool on IRS. Tax filing extension 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 filing extension Mail. Tax filing extension   You can send your order for forms, instructions, and publications to the address below. Tax filing extension You should receive a response within 10 business days after your request is received. Tax filing extension Internal Revenue Service 1201 N. Tax filing extension Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax filing extension The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax filing extension Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax filing extension   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax filing extension 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 filing extension You face (or your business is facing) an immediate threat of adverse action. Tax filing extension You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax filing extension   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 filing extension Here's why we can help: TAS is an independent organization within the IRS. Tax filing extension Our advocates know how to work with the IRS. Tax filing extension Our services are free and tailored to meet your needs. Tax filing extension We have offices in every state, the District of Columbia, and Puerto Rico. Tax filing extension   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 filing extension   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax filing extension If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax filing extension 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 filing extension Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax filing extension Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax filing extension Sample W-2 Form This image is too large to be displayed in the current screen. Tax filing extension Please click the link to view the image. Tax filing extension 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