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2008 Federal Tax Forms

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2008 Federal Tax Forms

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

2008 federal tax forms Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications