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1040 2012 Tax Form

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1040 2012 Tax Form

1040 2012 tax form Publication 570 - Introductory Material Table of Contents Future developments. 1040 2012 tax form What's New Reminders IntroductionOrdering forms and publications. 1040 2012 tax form Tax questions. 1040 2012 tax form Useful Items - You may want to see: Future developments. 1040 2012 tax form For information about any additional changes to the 2013 tax law affecting Pub. 1040 2012 tax form 570, please go to www. 1040 2012 tax form irs. 1040 2012 tax form gov/pub570. 1040 2012 tax form What's New Maximum income subject to social security tax. 1040 2012 tax form . 1040 2012 tax form  For 2013, the maximum amount of self-employment income subject to social security is $113,700. 1040 2012 tax form Optional methods to figure net earnings. 1040 2012 tax form . 1040 2012 tax form  For 2013, the maximum income for using the optional methods is $4,640. 1040 2012 tax form Additional Medicare Tax. 1040 2012 tax form  Beginning in 2013, you may be required to pay Additional Medicare Tax. 1040 2012 tax form Also, you may need to report Additional Medicare Tax withheld by your employer. 1040 2012 tax form For more information, see Additional Medicare Tax under Special Rules for Completing Your U. 1040 2012 tax form S. 1040 2012 tax form Tax Return in chapter 4. 1040 2012 tax form Net Investment Income Tax. 1040 2012 tax form  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 1040 2012 tax form 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. 1040 2012 tax form Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 1040 2012 tax form Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. 1040 2012 tax form The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 1040 2012 tax form For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. 1040 2012 tax form Reminders Individual taxpayer identification numbers (ITINs) for aliens. 1040 2012 tax form  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. 1040 2012 tax form For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. 1040 2012 tax form Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). 1040 2012 tax form If you already have an ITIN, enter it wherever your SSN is requested on your tax return. 1040 2012 tax form Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. 1040 2012 tax form The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. 1040 2012 tax form Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. 1040 2012 tax form Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. 1040 2012 tax form irs. 1040 2012 tax form gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. 1040 2012 tax form An ITIN is for tax use only. 1040 2012 tax form It does not entitle you to social security benefits or change your employment or immigration status under U. 1040 2012 tax form S. 1040 2012 tax form law. 1040 2012 tax form Electronic filing. 1040 2012 tax form . 1040 2012 tax form  You can e-file Form 1040-SS. 1040 2012 tax form For general information about  electronic filing, visit www. 1040 2012 tax form irs. 1040 2012 tax form gov/efile. 1040 2012 tax form Earned income credit (EIC). 1040 2012 tax form  Generally, if you are a bona fide resident of a U. 1040 2012 tax form S. 1040 2012 tax form possession, you cannot claim the EIC on your U. 1040 2012 tax form S. 1040 2012 tax form tax return. 1040 2012 tax form However, certain U. 1040 2012 tax form S. 1040 2012 tax form possessions may allow bona fide residents to claim the EIC on their possession tax return. 1040 2012 tax form To claim the EIC on your U. 1040 2012 tax form S. 1040 2012 tax form tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. 1040 2012 tax form If you have a child, the child must have lived with you in the United States for more than half the year. 1040 2012 tax form For this purpose, the United States includes only the 50 states and the District of Columbia. 1040 2012 tax form Special rules apply to military personnel stationed outside the United States. 1040 2012 tax form For more information on this credit, see Publication 596, Earned Income Credit. 1040 2012 tax form Form 8938, Statement of Specified Foreign Financial Assets. 1040 2012 tax form  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. 1040 2012 tax form S. 1040 2012 tax form income tax return with the IRS. 1040 2012 tax form If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. 1040 2012 tax form See Bona fide resident of a U. 1040 2012 tax form S. 1040 2012 tax form possession, in the Instructions for Form 8938 for more details. 1040 2012 tax form For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. 1040 2012 tax form irs. 1040 2012 tax form gov/businesses/corporations/article/0,,id=236667,00. 1040 2012 tax form html. 1040 2012 tax form If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. 1040 2012 tax form Change of address. 1040 2012 tax form  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. 1040 2012 tax form S. 1040 2012 tax form possession tax administration, if appropriate. 1040 2012 tax form Mail Form 8822 to the Internal Revenue Service Center or U. 1040 2012 tax form S. 1040 2012 tax form possession tax administration for your old address (addresses for the Service Centers are on the back of the form). 1040 2012 tax form If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. 1040 2012 tax form Photographs of missing children. 1040 2012 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 2012 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 2012 tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 2012 tax form Introduction This publication discusses how to treat income received from the following U. 1040 2012 tax form S. 1040 2012 tax form possessions on your tax return(s). 1040 2012 tax form American Samoa. 1040 2012 tax form The Commonwealth of Puerto Rico (Puerto Rico). 1040 2012 tax form The Commonwealth of the Northern Mariana Islands (CNMI). 1040 2012 tax form Guam. 1040 2012 tax form The U. 1040 2012 tax form S. 1040 2012 tax form Virgin Islands (USVI). 1040 2012 tax form Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. 1040 2012 tax form Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. 1040 2012 tax form Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. 1040 2012 tax form Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. 1040 2012 tax form You may have to file a U. 1040 2012 tax form S. 1040 2012 tax form tax return only, a possession tax return only, or both returns. 1040 2012 tax form This generally depends on whether you are a bona fide resident of the possession. 1040 2012 tax form In some cases, you may have to file a U. 1040 2012 tax form S. 1040 2012 tax form return, but will be able to exclude income earned in a possession from U. 1040 2012 tax form S. 1040 2012 tax form tax. 1040 2012 tax form You can find illustrated examples of some of the additional forms required in chapter 5. 1040 2012 tax form If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. 1040 2012 tax form S. 1040 2012 tax form income tax return, the information in chapter 4 will tell you how to file your U. 1040 2012 tax form S. 1040 2012 tax form tax return. 1040 2012 tax form This information also applies if you have income from U. 1040 2012 tax form S. 1040 2012 tax form insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. 1040 2012 tax form These other U. 1040 2012 tax form S. 1040 2012 tax form insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. 1040 2012 tax form If you need information on U. 1040 2012 tax form S. 1040 2012 tax form taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. 1040 2012 tax form S. 1040 2012 tax form possession, write to the tax department of that possession. 1040 2012 tax form Their addresses are provided in chapter 3 under the individual headings for each possession. 1040 2012 tax form Comments and suggestions. 1040 2012 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 2012 tax form   You can send us comments from www. 1040 2012 tax form irs. 1040 2012 tax form gov/formspubs/. 1040 2012 tax form Click on “More Information”and then on “Comment on Tax Forms and Publications. 1040 2012 tax form ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 1040 2012 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 2012 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 2012 tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 2012 tax form Ordering forms and publications. 1040 2012 tax form   Visit www. 1040 2012 tax form irs. 1040 2012 tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 2012 tax form Internal Revenue Service 1201 N. 1040 2012 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 2012 tax form   If you have a tax question, check the information available on IRS. 1040 2012 tax form gov or call 1-800-829-1040. 1040 2012 tax form We cannot answer tax questions sent to either of the above addresses. 1040 2012 tax form You can get the necessary possession tax forms at the tax office for the appropriate possession. 1040 2012 tax form The office addresses are given in chapter 3. 1040 2012 tax form Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040 2012 tax form S. 1040 2012 tax form Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. 1040 2012 tax form S. 1040 2012 tax form Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. 1040 2012 tax form S. 1040 2012 tax form Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. 1040 2012 tax form S. 1040 2012 tax form Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. 1040 2012 tax form S. 1040 2012 tax form Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. 1040 2012 tax form S. 1040 2012 tax form Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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The 1040 2012 Tax Form

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