File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez Printable Form

Where File Amended 1040xI Need To Efile My 2011 TaxesEfile FreeAmend A Tax ReturnIrs Extension FormsCan I File 2011 Tax Return Online2014 Tax Forms 1040ezFree 1040ez FilingTax Amendment FormH&r Block Online Tax FilingWww Irs Gov E Pay1040x FormHow To File State Taxes Online FreeHow To Fill Out A 1040x Form For The IrsHow Do I Amend My 2010 TaxesH&r Block Coupons 2012 Printable1040ez 2012 FormForm 1040ez 2012Free EfileFree State Tax Filing1040 Ez File Online Free1040x Amended ReturnFree Income Tax ReturnTax Right Offs For StudentsFile Taxes FreeFree Tax Forms 2012How To File My 2011 Taxes Online For FreeWhere Can I Get A 1040x FormFile 2011 Taxes TurbotaxCan I File My State Taxes Online For FreeIrs 2011 Tax ReturnFreetax2012 1040 EzFile Taxes 20092010 1040 Tax FormTax Forms 2012 Federal2012 1040 Irs Tax FormsEz FormHow Do I Amend My 2012 Federal Tax ReturnIrs 1040 Form

1040ez Printable Form

1040ez printable form 37. 1040ez printable form   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. 1040ez printable form  The maximum adoption credit is $12,970 for 2013. 1040ez printable form See Adoption Credit . 1040ez printable form Plug-in electric vehicle credit. 1040ez printable form  This credit has expired. 1040ez printable form Credit for prior year minimum tax. 1040ez printable form  The refundable portion of the credit for prior year minimum tax has expired. 1040ez printable form Excess withholding of social security and railroad retirement tax. 1040ez printable form  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. 1040ez printable form 2% of wages up to $113,700. 1040ez printable form If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. 1040ez printable form See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . 1040ez printable form Introduction This chapter discusses the following nonrefundable credits. 1040ez printable form Adoption credit. 1040ez printable form Alternative motor vehicle credit. 1040ez printable form Alternative fuel vehicle refueling property credit. 1040ez printable form Credit to holders of tax credit bonds. 1040ez printable form Foreign tax credit. 1040ez printable form Mortgage interest credit. 1040ez printable form Nonrefundable credit for prior year minimum tax. 1040ez printable form Plug-in electric drive motor vehicle credit. 1040ez printable form Residential energy credits. 1040ez printable form Retirement savings contributions credit. 1040ez printable form This chapter also discusses the following refundable credits. 1040ez printable form Credit for tax on undistributed capital gain. 1040ez printable form Health coverage tax credit. 1040ez printable form Credit for excess social security tax or railroad retirement tax withheld. 1040ez printable form Several other credits are discussed in other chapters in this publication. 1040ez printable form Child and dependent care credit (chapter 32). 1040ez printable form Credit for the elderly or the disabled (chapter 33). 1040ez printable form Child tax credit (chapter 34). 1040ez printable form Education credits (chapter 35). 1040ez printable form Earned income credit (chapter 36). 1040ez printable form Nonrefundable credits. 1040ez printable form   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. 1040ez printable form These credits may reduce your tax to zero. 1040ez printable form If these credits are more than your tax, the excess is not refunded to you. 1040ez printable form Refundable credits. 1040ez printable form   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. 1040ez printable form These credits are added to the federal income tax withheld and any estimated tax payments you made. 1040ez printable form If this total is more than your total tax, the excess will be refunded to you. 1040ez printable form Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. 1040ez printable form However, if the total of these credits is more than your tax, the excess is not refunded to you. 1040ez printable form Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. 1040ez printable form The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. 1040ez printable form If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. 1040ez printable form If your modified AGI is $234,580 or more, you cannot take the credit. 1040ez printable form Qualified adoption expenses. 1040ez printable form   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. 1040ez printable form These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. 1040ez printable form Nonqualified expenses. 1040ez printable form   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. 1040ez printable form Eligible child. 1040ez printable form   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. 1040ez printable form Child with special needs. 1040ez printable form   An eligible child is a child with special needs if all three of the following apply. 1040ez printable form The child was a citizen or resident of the United States (including U. 1040ez printable form S. 1040ez printable form possessions) at the time the adoption process began. 1040ez printable form A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. 1040ez printable form The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. 1040ez printable form Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. 1040ez printable form When to take the credit. 1040ez printable form   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. 1040ez printable form If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. 1040ez printable form See the Instructions for Form 8839 for more specific information on when to take the credit. 1040ez printable form Foreign child. 1040ez printable form   If the child is not a U. 1040ez printable form S. 1040ez printable form citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. 1040ez printable form You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. 1040ez printable form How to take the credit. 1040ez printable form   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. 1040ez printable form Include the credit in your total for Form 1040, line 53. 1040ez printable form Check box c and enter “8839” on the line next to that box. 1040ez printable form More information. 1040ez printable form   For more information, see the Instructions for Form 8839. 1040ez printable form Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. 1040ez printable form Amount of credit. 1040ez printable form   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. 1040ez printable form In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. 1040ez printable form   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. 1040ez printable form How to take the credit. 1040ez printable form   To take the credit, you must complete Form 8910 and attach it to your Form 1040. 1040ez printable form Include the credit in your total for Form 1040, line 53. 1040ez printable form Check box c and enter “8910” on the line next to that box. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see the Instructions for Form 8910. 1040ez printable form Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. 1040ez printable form Qualified alternative fuel vehicle refueling property. 1040ez printable form   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. 1040ez printable form To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. 1040ez printable form To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. 1040ez printable form   The following are alternative fuels. 1040ez printable form Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. 1040ez printable form Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. 1040ez printable form Electricity. 1040ez printable form Amount of the credit. 1040ez printable form   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. 1040ez printable form For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. 1040ez printable form How to take the credit. 1040ez printable form   To take the credit, you must complete Form 8911 and attach it to your Form 1040. 1040ez printable form Include the credit in your total for Form 1040, line 53. 1040ez printable form Check box c and enter “8911” on the line next to that box. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see the Form 8911 instructions. 1040ez printable form Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. 1040ez printable form You may be able to take a credit if you are a holder of one of the following bonds. 1040ez printable form Clean renewable energy bonds (issued before 2010). 1040ez printable form New clean renewable energy bonds. 1040ez printable form Qualified energy conservation bonds. 1040ez printable form Qualified school construction bonds. 1040ez printable form Qualified zone academy bonds. 1040ez printable form Build America bonds. 1040ez printable form In some instances, an issuer may elect to receive a credit for interest paid on the bond. 1040ez printable form If the issuer makes this election, you cannot also claim a credit. 1040ez printable form Interest income. 1040ez printable form   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. 1040ez printable form How to take the credit. 1040ez printable form   Complete Form 8912 and attach it to your Form 1040. 1040ez printable form Include the credit in your total for Form 1040, line 53. 1040ez printable form Check box c and enter “8912” on the line next to that box. 1040ez printable form More information. 1040ez printable form   For more information, see the Instructions for Form 8912. 1040ez printable form Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. 1040ez printable form S. 1040ez printable form possession as a credit against your U. 1040ez printable form S. 1040ez printable form income tax. 1040ez printable form Or, you can deduct them as an itemized deduction (see chapter 22). 1040ez printable form You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. 1040ez printable form S. 1040ez printable form tax under any of the following. 1040ez printable form Foreign earned income exclusion. 1040ez printable form Foreign housing exclusion. 1040ez printable form Income from Puerto Rico exempt from U. 1040ez printable form S. 1040ez printable form tax. 1040ez printable form Possession exclusion. 1040ez printable form Limit on the credit. 1040ez printable form   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. 1040ez printable form S. 1040ez printable form tax liability (Form 1040, line 44), multiplied by a fraction. 1040ez printable form The numerator of the fraction is your taxable income from sources outside the United States. 1040ez printable form The denominator is your total taxable income from U. 1040ez printable form S. 1040ez printable form and foreign sources. 1040ez printable form See Publication 514 for more information. 1040ez printable form How to take the credit. 1040ez printable form   Complete Form 1116 and attach it to your Form 1040. 1040ez printable form Enter the credit on Form 1040, line 47. 1040ez printable form Exception. 1040ez printable form   You do not have to complete Form 1116 to take the credit if all of the following apply. 1040ez printable form All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). 1040ez printable form If you had dividend income from shares of stock, you held those shares for at least 16 days. 1040ez printable form You are not filing Form 4563 or excluding income from sources within Puerto Rico. 1040ez printable form The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). 1040ez printable form All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. 1040ez printable form More information. 1040ez printable form   For more information on the credit and these requirements, see the Instructions for Form 1116. 1040ez printable form Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. 1040ez printable form If you qualify, you can take the credit each year for part of the home mortgage interest you pay. 1040ez printable form Who qualifies. 1040ez printable form   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. 1040ez printable form Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. 1040ez printable form Amount of credit. 1040ez printable form   Figure your credit on Form 8396. 1040ez printable form If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. 1040ez printable form   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. 1040ez printable form To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. 1040ez printable form      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. 1040ez printable form   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. 1040ez printable form If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. 1040ez printable form See Publication 530 for more information. 1040ez printable form Carryforward. 1040ez printable form   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. 1040ez printable form If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. 1040ez printable form   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). 1040ez printable form How to take the credit. 1040ez printable form    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. 1040ez printable form Be sure to include any credit carryforward from 2010, 2011, and 2012. 1040ez printable form   Include the credit in your total for Form 1040, line 53. 1040ez printable form Check box c and enter “8396” on the line next to that box. 1040ez printable form Reduced home mortgage interest deduction. 1040ez printable form   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. 1040ez printable form You must do this even if part of that amount is to be carried forward to 2014. 1040ez printable form For more information about the home mortgage interest deduction, see chapter 23. 1040ez printable form Recapture of federal mortgage subsidy. 1040ez printable form   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. 1040ez printable form The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. 1040ez printable form See the Instructions for Form 8828 and chapter 15 for more information. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see the Form 8396 instructions. 1040ez printable form Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. 1040ez printable form If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. 1040ez printable form This is called the alternative minimum tax. 1040ez printable form The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. 1040ez printable form If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. 1040ez printable form You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. 1040ez printable form How to take the credit. 1040ez printable form    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. 1040ez printable form Include the credit in your total for Form 1040, line 53, and check box b. 1040ez printable form You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see the Instructions for Form 8801. 1040ez printable form Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. 1040ez printable form Qualified plug-in electric drive motor vehicle. 1040ez printable form   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040ez printable form Qualified two- or three-wheeled plug-in electric vehicle. 1040ez printable form   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. 1040ez printable form 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040ez printable form Certification and other requirements. 1040ez printable form   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. 1040ez printable form However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. 1040ez printable form   The following requirements must also be met to qualify for the credit. 1040ez printable form You are the owner of the vehicle. 1040ez printable form If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. 1040ez printable form You placed the vehicle in service during 2013. 1040ez printable form The vehicle is manufactured primarily for use on public streets, roads, and highways. 1040ez printable form The original use of the vehicle began with you. 1040ez printable form You acquired the vehicle for your use or to lease to others, and not for resale. 1040ez printable form In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. 1040ez printable form You use the vehicle primarily in the United States. 1040ez printable form How to take the credit. 1040ez printable form   To take the credit, you must complete Form 8936 and attach it to your Form 1040. 1040ez printable form Include the credit in your total for Form 1040, line 53. 1040ez printable form Check box c and enter “8936” on the line next to that box. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see the Form 8936 instructions. 1040ez printable form Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. 1040ez printable form Nonbusiness energy property credit. 1040ez printable form Residential energy efficient property credit. 1040ez printable form If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. 1040ez printable form Nonbusiness energy property credit. 1040ez printable form   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. 1040ez printable form   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. 1040ez printable form    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. 1040ez printable form   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. 1040ez printable form Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. 1040ez printable form Exterior window (including skylights). 1040ez printable form Exterior doors. 1040ez printable form Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. 1040ez printable form   Residential energy property is any of the following. 1040ez printable form Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. 1040ez printable form Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. 1040ez printable form Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. 1040ez printable form Residential energy efficient property credit. 1040ez printable form   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. 1040ez printable form The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. 1040ez printable form Basis reduction. 1040ez printable form   You must reduce the basis of your home by the amount of any credit allowed. 1040ez printable form How to take the credit. 1040ez printable form   Complete Form 5695 and attach it to your Form 1040. 1040ez printable form Enter the credit on Form 1040, line 52. 1040ez printable form More information. 1040ez printable form   For more information on these credits, see the Form 5695 instructions. 1040ez printable form Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. 1040ez printable form However, you cannot take the credit if either of the following applies. 1040ez printable form The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). 1040ez printable form The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). 1040ez printable form Student. 1040ez printable form   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. 1040ez printable form School. 1040ez printable form   A school includes a technical, trade, or mechanical school. 1040ez printable form It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040ez printable form How to take the credit. 1040ez printable form   Figure the credit on Form 8880. 1040ez printable form Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see the Form 8880 instructions. 1040ez printable form Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. 1040ez printable form If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. 1040ez printable form Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. 1040ez printable form If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. 1040ez printable form The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. 1040ez printable form How to take the credit. 1040ez printable form   To take the credit, attach Copy B of Form 2439 to your Form 1040. 1040ez printable form Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. 1040ez printable form More information. 1040ez printable form   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. 1040ez printable form Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. 1040ez printable form You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. 1040ez printable form You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. 1040ez printable form S. 1040ez printable form Treasury–HCTC. 1040ez printable form ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. 1040ez printable form You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). 1040ez printable form You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. 1040ez printable form S. 1040ez printable form military health system (TRICARE). 1040ez printable form You were not imprisoned under federal, state, or local authority. 1040ez printable form Your employer did not pay 50% or more of the cost of coverage. 1040ez printable form You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. 1040ez printable form But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. 1040ez printable form If you meet all of these conditions, you may be able to take a credit of up to 72. 1040ez printable form 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. 1040ez printable form You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. 1040ez printable form The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. 1040ez printable form You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. 1040ez printable form If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. 1040ez printable form TAA recipient. 1040ez printable form   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). 1040ez printable form Example. 1040ez printable form You received a trade adjustment allowance for January 2013. 1040ez printable form You were an eligible TAA recipient on the first day of January and February. 1040ez printable form Alternative TAA recipient. 1040ez printable form   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. 1040ez printable form Example. 1040ez printable form You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. 1040ez printable form The program was established by the Department of Labor. 1040ez printable form You were an eligible alternative TAA recipient on the first day of October and November. 1040ez printable form RTAA recipient. 1040ez printable form   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. 1040ez printable form PBGC pension recipient. 1040ez printable form   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. 1040ez printable form You were age 55 or older on the first day of the month. 1040ez printable form You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). 1040ez printable form If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. 1040ez printable form How to take the credit. 1040ez printable form   To take the credit, complete Form 8885 and attach it to your Form 1040. 1040ez printable form Include your credit in the total for Form 1040, line 71, and check box c. 1040ez printable form   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. 1040ez printable form For details, see Publication 502 or Form 8885. 1040ez printable form More information. 1040ez printable form   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. 1040ez printable form Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. 1040ez printable form If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 1040ez printable form If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. 1040ez printable form If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. 1040ez printable form 2% rate. 1040ez printable form You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. 1040ez printable form For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. 1040ez printable form 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. 1040ez printable form 45%) or the Additional Medicare Tax rate (. 1040ez printable form 9%). 1040ez printable form The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. 1040ez printable form Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. 1040ez printable form 40 RRTA tier 2 $84,300 $3,709. 1040ez printable form 20 All wages are subject to Medicare tax withholding. 1040ez printable form   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. 1040ez printable form Be sure to attach a copy of all of your W-2 forms. 1040ez printable form Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. 1040ez printable form Employer's error. 1040ez printable form   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. 1040ez printable form The employer should adjust the tax for you. 1040ez printable form If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. 1040ez printable form Joint return. 1040ez printable form   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. 1040ez printable form Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. 1040ez printable form How to figure the credit if you did not work for a railroad. 1040ez printable form   If you did not work for a railroad during 2013, figure the credit as follows: 1. 1040ez printable form Add all social security tax withheld (but not more than $7,049. 1040ez printable form 40 for each employer). 1040ez printable form Enter the total here   2. 1040ez printable form Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040ez printable form Add lines 1 and 2. 1040ez printable form If $7,049. 1040ez printable form 40 or less, stop here. 1040ez printable form You cannot take  the credit   4. 1040ez printable form Social security tax limit 7,049. 1040ez printable form 40 5. 1040ez printable form Credit. 1040ez printable form Subtract line 4 from line 3. 1040ez printable form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. 1040ez printable form You are married and file a joint return with your spouse who had no gross income in 2013. 1040ez printable form During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. 1040ez printable form Social security tax of $3,720 was withheld. 1040ez printable form You also worked for another employer in 2013 and earned $55,000 in wages. 1040ez printable form $3,410 of social security tax was withheld from these wages. 1040ez printable form Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. 1040ez printable form 60 for the excess social security tax withheld. 1040ez printable form 1. 1040ez printable form Add all social security tax withheld (but not more than $7,049. 1040ez printable form 40 for each employer). 1040ez printable form Enter the total here $7,130. 1040ez printable form 00 2. 1040ez printable form Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. 1040ez printable form Add lines 1 and 2. 1040ez printable form If $7,049. 1040ez printable form 40 or less, stop here. 1040ez printable form You cannot take the credit 7,130. 1040ez printable form 00 4. 1040ez printable form Social security tax limit 7,049. 1040ez printable form 40 5. 1040ez printable form Credit. 1040ez printable form Subtract line 4 from line 3. 1040ez printable form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. 1040ez printable form 60 How to figure the credit if you worked for a railroad. 1040ez printable form   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. 1040ez printable form Add all social security and tier 1 RRTA tax withheld at the 6. 1040ez printable form 2% rate (but not more than $7,049. 1040ez printable form 40 for each employer). 1040ez printable form Enter the total here   2. 1040ez printable form Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040ez printable form Add lines 1 and 2. 1040ez printable form If $7,049. 1040ez printable form 40 or less, stop here. 1040ez printable form You cannot take  the credit   4. 1040ez printable form Social security and tier 1 RRTA  tax limit 7,049. 1040ez printable form 40 5. 1040ez printable form Credit. 1040ez printable form Subtract line 4 from line 3. 1040ez printable form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. 1040ez printable form   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. 1040ez printable form More information. 1040ez printable form   For more information on the credit, see Publication 505. 1040ez printable form Prev  Up  Next   Home   More Online Publications
Español

You Can Reduce Unwanted Mail

What can you do about the growing pile of unwanted mail in your mailbox and unwelcome telemarketers on your phone? Actually there's a lot you can do.

  • Tell companies you do business with to remove your name from customer lists they rent or sell to others. Look for information on how to opt out of marketing lists on sales materials, order forms and websites.
  • Utilize the services provided by the Direct Marketing Association to remove you from most national telemarketing, mail and e-mail lists.
  • Call the credit reporting agencies' notification system at 1-888-567-8688. This will reduce the number of unsolicited credit and insurance offers you get. All three major credit bureaus participate in this program. You also may submit your request to opt out online.
  • Under U.S. Postal Service Rules, it is illegal to send mail that looks like it is from a government agency when it isn't. It is also illegal to send mail that looks like a bill when nothing was ordered, unless it clearly states it is not a bill. Report violations of this rule to the USPS.

Opting Out

Tired of unwanted e-mail filling up your inbox? You can opt out of most unsolicited e-mail lists by going to the "unsubscribe" button, usually found at the bottom of the message. Some senders make the button difficult to find, so you may have to do some searching.
In addition, the Direct Marketing Association lets you opt out of receiving unsolicited commercial mail from many national companies for three years. You can register with this service for a small fee, but your registration only applies to organizations that use the association's Mail Preference Service. To register visit the DMA's website.

The 1040ez Printable Form

1040ez printable form 13. 1040ez printable form   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 1040ez printable form Wage limit. 1040ez printable form Federal Income Tax WithholdingNew Form W-4 for 2014. 1040ez printable form Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 1040ez printable form Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 1040ez printable form  The employee tax rate for social security is 6. 1040ez printable form 2%. 1040ez printable form Previously, the employee tax rate for social security was 4. 1040ez printable form 2%. 1040ez printable form The employer tax rate for social security remains unchanged at 6. 1040ez printable form 2%. 1040ez printable form The social security wage base limit is $113,700. 1040ez printable form The Medicare tax rate is 1. 1040ez printable form 45% each for the employee and employer, unchanged from 2012. 1040ez printable form There is no wage base limit for Medicare tax. 1040ez printable form Additional Medicare Tax. 1040ez printable form  In addition to withholding Medicare tax at 1. 1040ez printable form 45%, you must withhold a 0. 1040ez printable form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez printable 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. 1040ez printable form Additional Medicare Tax is only imposed on the employee. 1040ez printable form There is no employer share of Additional Medicare Tax. 1040ez printable form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 1040ez printable 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. 1040ez printable form For more information on Additional Medicare Tax, visit IRS. 1040ez printable form gov and enter “Additional Medicare Tax” in the search box. 1040ez printable form Leave-based donation programs to aid victims of Hurricane Sandy. 1040ez printable form  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 1040ez printable form The donated leave will not be included in the income or wages of the employee. 1040ez printable form The employer may deduct the cash payments as business expenses or charitable contributions. 1040ez printable form For more information, see Notice 2012-69, 2012-51 I. 1040ez printable form R. 1040ez printable form B. 1040ez printable form 712, available at www. 1040ez printable form irs. 1040ez printable form gov/irb/2012-51_IRB/ar09. 1040ez printable form html. 1040ez printable form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 1040ez printable form  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 1040ez printable form Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 1040ez printable 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. 1040ez printable form For more information, visit IRS. 1040ez printable form gov and enter “work opportunity credit” in the search box. 1040ez printable form What's New for 2014 Social security and Medicare tax for 2014. 1040ez printable form  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 1040ez printable form The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 1040ez printable form There is no limit on the amount of wages subject to Medicare tax. 1040ez printable form Reminders Additional employment tax information for farmers. 1040ez printable form  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 1040ez printable form For the latest information about employment tax developments impacting farmers, go to www. 1040ez printable form irs. 1040ez printable form gov/pub51. 1040ez printable form Correcting a previously filed Form 943. 1040ez printable form  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 1040ez printable form Form 943-X is filed separately from Form 943. 1040ez printable form For more information on correcting Form 943, see the Instructions for Form 943-X. 1040ez printable form Federal tax deposits must be made by electronic funds transfer. 1040ez printable form  You must use electronic funds transfer to make all federal tax deposits. 1040ez printable form Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez printable 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. 1040ez printable form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez printable form EFTPS is a free service provided by the Department of Treasury. 1040ez printable form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez printable form For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez printable form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez printable form eftps. 1040ez printable form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez printable form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040ez printable form Important Dates for 2014 You should take the action indicated by the dates listed. 1040ez printable form See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 1040ez printable form Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 1040ez printable form For these dates, see Publication 509, Tax Calendars (For use in 2014). 1040ez printable form Note. 1040ez printable 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. 1040ez printable form A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 1040ez printable form For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040ez printable form S. 1040ez printable form Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 1040ez printable form See Private delivery services in Publication 51 (Circular A). 1040ez printable form Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 1040ez printable form Statewide holidays no longer apply. 1040ez printable form For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 1040ez printable form Fiscal year taxpayers. 1040ez printable form  The due dates listed below apply whether you use a calendar or a fiscal year. 1040ez printable form By January 31. 1040ez printable form   File Form 943 with the IRS. 1040ez printable form If you deposited all Form 943 taxes when due, you have 10 additional days to file. 1040ez printable form Furnish each employee with a completed Form W-2, Wage and Tax Statement. 1040ez printable form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040ez printable form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 1040ez printable form If you deposited all the FUTA tax when due, you have 10 additional days to file. 1040ez printable form File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 1040ez printable form If you deposited all Form 945 taxes when due, you have 10 additional days to file. 1040ez printable form By February 15. 1040ez printable form  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 1040ez printable form On February 16. 1040ez printable form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040ez printable 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. 1040ez printable form If the employee does not give you a new Form W-4, withhold taxes 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. 1040ez printable 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. 1040ez printable form By February 28. 1040ez printable form   File paper Forms 1099 and 1096. 1040ez printable form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040ez printable form S. 1040ez printable form Information Returns, with the IRS. 1040ez printable form For electronically filed returns, see By March 31 below. 1040ez printable form File paper Forms W-2 and W-3. 1040ez printable form File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 1040ez printable form For electronically filed returns, see By March 31 below. 1040ez printable form By March 31. 1040ez printable form   File electronic Forms W-2 and 1099. 1040ez printable form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040ez printable 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. 1040ez printable form socialsecurity. 1040ez printable form gov/employer. 1040ez printable form For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 1040ez printable form By April 30, July 31, October 31, and January 31. 1040ez printable form   Deposit FUTA taxes. 1040ez printable form Deposit FUTA tax due if it is more than $500. 1040ez printable form Before December 1. 1040ez printable form  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 1040ez printable form Introduction You are generally required to withhold federal income tax from the wages of your employees. 1040ez printable form You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 1040ez printable form You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez printable form This chapter includes information about these taxes. 1040ez printable form You must also pay self-employment tax on your net earnings from farming. 1040ez printable form See chapter 12 for information on self-employment tax. 1040ez printable form Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 1040ez printable 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 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 1040ez printable form Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 1040ez printable form Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 1040ez printable form Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 1040ez printable form Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 1040ez printable form Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 1040ez printable form Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 1040ez printable form For more information, see Publication 51 (Circular A). 1040ez printable form Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 1040ez printable form This is so even when you give the employee freedom of action. 1040ez printable form What matters is that you have the right to control the details of how the services are performed. 1040ez printable form You are responsible for withholding and paying employment taxes for your employees. 1040ez printable form You are also required to file employment tax returns. 1040ez printable form These requirements do not apply to amounts that you pay to independent contractors. 1040ez printable form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 1040ez printable form If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 1040ez printable form Special rules apply to crew leaders. 1040ez printable form See Crew Leaders , later. 1040ez printable form Employer identification number (EIN). 1040ez printable form   If you have employees, you must have an EIN. 1040ez printable form If you do not have an EIN, you may apply for one online. 1040ez printable form Go to IRS. 1040ez printable form gov and click on the Apply for an EIN Online link under Tools. 1040ez printable form You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 1040ez printable form The hours of operation for both numbers are Monday–Friday form 7:00 a. 1040ez printable form m. 1040ez printable form –7:00 p. 1040ez printable form m. 1040ez printable form local time (Alaska and Hawaii follow Pacific time). 1040ez printable form You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040ez printable form Employee's social security number (SSN). 1040ez printable form   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 1040ez printable form Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 1040ez printable form It is also available from the SSA's website at www. 1040ez printable form socialsecurity. 1040ez printable form gov. 1040ez printable form   The employee must furnish evidence of age, identity, and U. 1040ez printable form S. 1040ez printable form citizenship or lawful immigration status permitting employment with the Form SS-5. 1040ez printable form An employee who is age 18 or older must appear in person with this evidence at an SSA office. 1040ez printable form Form I-9. 1040ez printable form    You must verify that each new employee is legally eligible to work in the United States. 1040ez printable form This includes completing the Form I-9, Employment Eligibility Verification. 1040ez printable form Form I-9 is available from the U. 1040ez printable form S. 1040ez printable form Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 1040ez printable form Form I-9 is also available from the USCIS website at www. 1040ez printable form uscis. 1040ez printable form gov. 1040ez printable form You can also contact the USCIS at 1-800-375-5283 for more information. 1040ez printable form New hire reporting. 1040ez printable form   You are required to report any new employee to a designated state new hire registry. 1040ez printable form Many states accept a copy of Form W-4 with employer information added. 1040ez printable form Visit the Office of Child Support Enforcement website at www. 1040ez printable form acf. 1040ez printable form hhs. 1040ez printable form gov/programs/cse/newhire for more information. 1040ez printable form Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 1040ez printable form However, certain exemptions may apply to wages paid to your child, spouse, or parent. 1040ez printable form Exemptions for your child. 1040ez printable form   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 1040ez printable form However, see Nonexempt services of a child or spouse , later. 1040ez printable form Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 1040ez printable form Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 1040ez printable form Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 1040ez printable form Exemptions for your spouse. 1040ez printable form   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 1040ez printable form   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 1040ez printable form Nonexempt services of a child or spouse. 1040ez printable form   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 1040ez printable form A corporation, even if it is controlled by you. 1040ez printable form A partnership, even if you are a partner. 1040ez printable form This does not apply to wages paid to your child if each partner is a parent of the child. 1040ez printable form An estate or trust, even if it is the estate of a deceased parent. 1040ez printable form In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 1040ez printable form Exemptions for your parent. 1040ez printable form   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 1040ez printable form Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 1040ez printable form You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 1040ez printable form You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 1040ez printable form   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 1040ez printable form Qualified joint venture. 1040ez printable form   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 1040ez printable form For more information about qualified joint ventures, see chapter 12. 1040ez printable form Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 1040ez printable form Social security and Medicare taxes. 1040ez printable form   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 1040ez printable form The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 1040ez printable form The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 1040ez printable form Federal income tax withholding. 1040ez printable form   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 1040ez printable form Federal unemployment (FUTA) tax. 1040ez printable form   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 1040ez printable form The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 1040ez printable form Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 1040ez printable form   The farmer is the employer of workers furnished by a crew leader in all other situations. 1040ez printable form In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 1040ez printable form For example, some farmers employ individuals to recruit farmworkers exclusively for them. 1040ez printable form Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 1040ez printable form The farmer is the employer in these cases. 1040ez printable form For information about common-law employees, see section 1 of Publication 15-A. 1040ez printable form For information about crew leaders, see the Department of Labor website at www. 1040ez printable form dol. 1040ez printable form gov/whd/regs/compliance/whdfs49. 1040ez printable form htm. 1040ez printable form Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 1040ez printable form You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 1040ez printable form The $150 test applies separately to each farmworker that you employ. 1040ez printable form If you employ a family of workers, each member is treated separately. 1040ez printable form Do not count wages paid by other employers. 1040ez printable form You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 1040ez printable form If the $2,500 test for the group is not met, the $150 test for an employee still applies. 1040ez printable form Exceptions. 1040ez printable form   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 1040ez printable form However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 1040ez printable form   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 1040ez printable form   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 1040ez printable form Religious exemption. 1040ez printable form   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 1040ez printable form This exemption is available only if both the employee and the employer are members of the group or division. 1040ez printable form   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez printable form Cash wages. 1040ez printable form   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 1040ez printable form Cash wages include checks, money orders, and any kind of money or cash. 1040ez printable form   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 1040ez printable form Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 1040ez printable form For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 1040ez printable form socialsecurity. 1040ez printable form gov. 1040ez printable form Noncash wages. 1040ez printable form    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 1040ez printable form Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 1040ez printable form However, they are subject to these taxes if the substance of the transaction is a cash payment. 1040ez printable form For information on lodging provided as a condition of employment, see Publication 15-B. 1040ez printable form   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 1040ez printable form Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 1040ez printable form Tax rates and social security wage limit. 1040ez printable form   For 2013, the employer and the employee will pay the following taxes. 1040ez printable form The employer and employee each pay 6. 1040ez printable form 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 1040ez printable form The employer and employee each pay 1. 1040ez printable form 45% of cash wages for Medicare tax (hospital insurance). 1040ez printable form The employee pays 0. 1040ez printable form 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 1040ez printable form Wage limit. 1040ez printable form   The limit on wages subject to the social security tax for 2013 is $113,700. 1040ez printable form There is no limit on wages subject to the Medicare tax. 1040ez printable form All covered wages are subject to the Medicare tax. 1040ez printable form Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 1040ez printable form Paying employee's share. 1040ez printable form   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 1040ez printable form It is additional income to the employee. 1040ez printable form You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 1040ez printable form Example. 1040ez printable form Jane operates a small family fruit farm. 1040ez printable form She employs day laborers in the picking season to enable her to timely get her crop to market. 1040ez printable form She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 1040ez printable form When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 1040ez printable form For 2013, Jane paid Mary $1,000 during the year. 1040ez printable form Susan enters $1,076. 1040ez printable form 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 1040ez printable form 50 social security and Medicare taxes paid for Mary). 1040ez printable form She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 1040ez printable form Additional Medicare Tax. 1040ez printable form   In addition to withholding Medicare tax at 1. 1040ez printable form 45%, you must withhold a 0. 1040ez printable form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez printable 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. 1040ez printable form Additional Medicare Tax is only imposed on the employee. 1040ez printable form There is no employer share of Additional Medicare Tax. 1040ez printable form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 1040ez printable 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). 1040ez printable form For more information on Additional Medicare Tax, visit IRS. 1040ez printable form gov and enter “Additional Medicare Tax” in the search box. 1040ez printable form Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 1040ez printable form Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 1040ez printable form The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 1040ez printable form Form W-4. 1040ez printable form   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 1040ez printable form In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 1040ez printable form An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 1040ez printable form   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 1040ez printable form   You should give each new employee a Form W-4 as soon as you hire the employee. 1040ez printable form For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 1040ez printable form Have the employee complete and return the form to you before the first payday. 1040ez printable form If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 1040ez printable form New Form W-4 for 2014. 1040ez printable form   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 1040ez printable form Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 1040ez printable form You cannot accept substitute Forms W-4 developed by employees. 1040ez printable form How to figure withholding. 1040ez printable form   You can use one of several methods to determine the amount to withhold. 1040ez printable form The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 1040ez printable form Publication 51 (Circular A) also contains additional information about federal income tax withholding. 1040ez printable form Nonemployee compensation. 1040ez printable form   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 1040ez printable form However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 1040ez printable form For more information, see the Instructions for Form 1099-MISC. 1040ez printable form Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 1040ez printable form However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 1040ez printable form You meet the notification requirement by giving each employee any of the following. 1040ez printable form Form W-2, which contains EIC notification on the back of Copy B. 1040ez printable form A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 1040ez printable form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040ez printable form Your own written statement with the exact wording of Notice 797. 1040ez printable form For more information, see Publication 51 (Circular A). 1040ez printable form Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 1040ez printable form You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 1040ez printable form If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 1040ez printable form You must also pay the employer's share of social security and Medicare taxes. 1040ez printable form There is no employer share of Additional Medicare Tax. 1040ez printable form Form 943. 1040ez printable form   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 1040ez printable form Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 1040ez printable form Deposits. 1040ez printable form   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 1040ez printable form However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 1040ez printable form   For more information on deposit rules, see Publication 51 (Circular A). 1040ez printable form Electronic deposit requirement. 1040ez printable form   You must use electronic funds transfer to make all federal tax deposits. 1040ez printable form Generally, electronic funds transfers are made using EFTPS. 1040ez printable 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. 1040ez printable form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez printable form EFTPS is a free service provided by the Department of Treasury. 1040ez printable form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez printable form   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez printable form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez printable form eftps. 1040ez printable form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez printable form Additional information about EFTPS is also available in Publication 966. 1040ez printable form Form W-2. 1040ez printable form   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 1040ez printable form However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 1040ez printable form The date the employee requests the form. 1040ez printable form The date you make your final payment of wages to the employee. 1040ez printable form Compensation paid to H-2A visa holders. 1040ez printable 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. 1040ez printable 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 (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040ez printable form   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040ez printable form In this case, the worker must give the employer a completed Form W-4. 1040ez printable form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040ez printable form   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040ez printable 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. 1040ez printable form Trust fund recovery penalty. 1040ez printable form   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 1040ez printable form A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 1040ez printable form A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 1040ez printable form   Willfully means voluntarily, consciously, and intentionally. 1040ez printable form Paying other expenses of the business instead of the taxes due is acting willfully. 1040ez printable form Consequences of treating an employee as an independent contractor. 1040ez printable form   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 1040ez printable form See Publication 15-A for more information. 1040ez printable form Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 1040ez printable form You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 1040ez printable form You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 1040ez printable form These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 1040ez printable form See Family Employees , earlier. 1040ez printable form Alien farmworkers. 1040ez printable form   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 1040ez printable form However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 1040ez printable form Commodity wages. 1040ez printable form   Payments in kind for farm labor are not cash wages. 1040ez printable form Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 1040ez printable form Tax rate and credit. 1040ez printable form   The gross FUTA tax rate is 6. 1040ez printable form 0% of the first $7,000 cash wages you pay to each employee during the year. 1040ez printable form However, you are given a credit of up to 5. 1040ez printable form 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 1040ez printable form If your state tax rate (experience rate) is less than 5. 1040ez printable form 4%, you may still be allowed the full 5. 1040ez printable form 4% credit. 1040ez printable form   If you do not pay the state tax, you cannot take the credit. 1040ez printable form If you are exempt from state unemployment tax for any reason, the full 6. 1040ez printable form 0% rate applies. 1040ez printable form See the Instructions for Form 940 for additional information. 1040ez printable form More information. 1040ez printable form   For more information on FUTA tax, see Publication 51 (Circular A). 1040ez printable form Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 1040ez printable form It must not be collected or deducted from the wages of your employees. 1040ez printable form Form 940. 1040ez printable form   Report FUTA tax on Form 940. 1040ez printable form The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 1040ez printable form Deposits. 1040ez printable form   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 1040ez printable form If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 1040ez printable form You can add it to the tax for the next quarter. 1040ez printable form If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 1040ez printable form If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 1040ez printable form Electronic deposit requirement. 1040ez printable form   You must use electronic funds transfer to make all federal tax deposits. 1040ez printable form Generally, electronic funds transfers are made using EFTPS. 1040ez printable 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. 1040ez printable form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez printable form EFTPS is a free service provided by the Department of Treasury. 1040ez printable form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez printable form   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez printable form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez printable form eftps. 1040ez printable form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez printable form Additional information about EFTPS is also available in Publication 966. 1040ez printable form Prev  Up  Next   Home   More Online Publications