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2010 Tax File Free

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2010 Tax File Free

2010 tax file free 4. 2010 tax file free   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 2010 tax file free You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2010 tax file free If you have a choice, you should use the method that gives you the lower tax. 2010 tax file free Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 2010 tax file free Generally, the standard deduction amounts are adjusted each year for inflation. 2010 tax file free In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2010 tax file free Persons not eligible for the standard deduction. 2010 tax file free   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 2010 tax file free You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2010 tax file free   If you are a nonresident alien who is married to a U. 2010 tax file free S. 2010 tax file free citizen or resident alien at the end of the year, you can choose to be treated as a U. 2010 tax file free S. 2010 tax file free resident. 2010 tax file free See Publication 519, U. 2010 tax file free S. 2010 tax file free Tax Guide for Aliens. 2010 tax file free If you make this choice, you can take the standard deduction. 2010 tax file free Decedent's final return. 2010 tax file free   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 2010 tax file free However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2010 tax file free Higher standard deduction for age (65 or older). 2010 tax file free   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 2010 tax file free You are considered age 65 on the day before your 65th birthday. 2010 tax file free Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2010 tax file free Higher standard deduction for blindness. 2010 tax file free   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 2010 tax file free You qualify for this benefit if you are totally or partly blind. 2010 tax file free Not totally blind. 2010 tax file free   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 2010 tax file free   If your eye condition will never improve beyond these limits, the statement should include this fact. 2010 tax file free You must keep the statement in your records. 2010 tax file free   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 2010 tax file free Spouse 65 or older or blind. 2010 tax file free   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 2010 tax file free    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2010 tax file free Example. 2010 tax file free This example illustrates how to determine your standard deduction using Worksheet 4-1. 2010 tax file free Bill and Lisa are filing a joint return for 2013. 2010 tax file free Both are over age 65. 2010 tax file free Neither is blind, and neither can be claimed as a dependent. 2010 tax file free They do not itemize deductions, so they use Worksheet 4-1. 2010 tax file free Because they are married filing jointly, they enter $12,200 on line 1. 2010 tax file free They check the “No” box on line 2, so they also enter $12,200 on line 4. 2010 tax file free Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2010 tax file free They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2010 tax file free Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 2010 tax file free However, the standard deduction may be higher if the individual is 65 or older or blind. 2010 tax file free If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 2010 tax file free Worksheet 4-1. 2010 tax file free 2013 Standard Deduction Worksheet Caution. 2010 tax file free If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2010 tax file free If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2010 tax file free Put the total number of boxes checked in box c and go to line 1. 2010 tax file free a. 2010 tax file free You   Born before  January 2, 1949     Blind b. 2010 tax file free Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 2010 tax file free Total boxes checked             1. 2010 tax file free Enter the amount shown below for your filing status. 2010 tax file free               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 2010 tax file free           2. 2010 tax file free Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 2010 tax file free Skip line 3; enter the amount from line 1 on line 4. 2010 tax file free   Yes. 2010 tax file free Go to line 3. 2010 tax file free         3. 2010 tax file free Is your earned income* more than $650?               Yes. 2010 tax file free Add $350 to your earned income. 2010 tax file free Enter the total   3. 2010 tax file free         No. 2010 tax file free Enter $1,000 4. 2010 tax file free Enter the smaller of line 1 or line 3 4. 2010 tax file free   5. 2010 tax file free If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 2010 tax file free Enter the result here. 2010 tax file free Otherwise, enter -0- 5. 2010 tax file free   6. 2010 tax file free Add lines 4 and 5. 2010 tax file free This is your standard deduction for 2013. 2010 tax file free 6. 2010 tax file free   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2010 tax file free It also includes any amount received as a scholarship that you must include in your income. 2010 tax file free Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 2010 tax file free Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2010 tax file free Others should itemize because they do not qualify for the standard deduction. 2010 tax file free See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2010 tax file free You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2010 tax file free For more information, see Overall limitation, later. 2010 tax file free Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 2010 tax file free You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 2010 tax file free 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 2010 tax file free See the Schedule A (Form 1040) instructions for more information. 2010 tax file free Overall limitation. 2010 tax file free   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 2010 tax file free  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 2010 tax file free Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 2010 tax file free Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2010 tax file free For more information, see the following discussions of selected items, which are presented in alphabetical order. 2010 tax file free A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2010 tax file free Table 4-1. 2010 tax file free Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 2010 tax file free ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 2010 tax file free ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 2010 tax file free Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 2010 tax file free Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 2010 tax file free 5% of your adjusted gross income if you or your spouse is age 65 or older). 2010 tax file free What to include. 2010 tax file free   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2010 tax file free If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2010 tax file free If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 2010 tax file free You can include medical expenses you charge to your credit card in the year the charge is made. 2010 tax file free It does not matter when you actually pay the amount charged. 2010 tax file free Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 2010 tax file free Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 2010 tax file free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2010 tax file free Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 2010 tax file free Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 2010 tax file free Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2010 tax file free This is a personal expense that is not deductible. 2010 tax file free However, you may be able to include certain expenses paid to a person providing nursing-type services. 2010 tax file free For more information, see Nursing Services , later. 2010 tax file free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2010 tax file free For more information, see Qualified long-term care services under Long-Term Care, later. 2010 tax file free Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 2010 tax file free This includes amounts paid for meals and lodging. 2010 tax file free Also, see Meals and Lodging , later. 2010 tax file free Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 2010 tax file free Qualified long-term care services. 2010 tax file free   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 2010 tax file free Chronically ill individual. 2010 tax file free    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 2010 tax file free He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 2010 tax file free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2010 tax file free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2010 tax file free Maintenance and personal care services. 2010 tax file free    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 2010 tax file free Qualified long-term care insurance contracts. 2010 tax file free   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2010 tax file free The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 2010 tax file free   The amount of qualified long-term care premiums you can include is limited. 2010 tax file free You can include the following as medical expenses on Schedule A (Form 1040). 2010 tax file free Qualified long-term care premiums up to the following amounts. 2010 tax file free Age 40 or under – $360. 2010 tax file free Age 41 to 50 – $680. 2010 tax file free Age 51 to 60 – $1,360. 2010 tax file free Age 61 to 70 – $3,640. 2010 tax file free Age 71 or over – $4,550. 2010 tax file free Unreimbursed expenses for qualified long-term care services. 2010 tax file free Note. 2010 tax file free The limit on premiums is for each person. 2010 tax file free Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 2010 tax file free You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2010 tax file free You can include the cost of such lodging while away from home if all of the following requirements are met. 2010 tax file free The lodging is primarily for, and essential to, medical care. 2010 tax file free The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 2010 tax file free The lodging is not lavish or extravagant under the circumstances. 2010 tax file free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2010 tax file free The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2010 tax file free You can include lodging for a person traveling with the person receiving the medical care. 2010 tax file free For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 2010 tax file free (Meals are not included. 2010 tax file free ) Nursing home. 2010 tax file free   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 2010 tax file free This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2010 tax file free   Do not include the cost of meals and lodging if the reason for being in the home is personal. 2010 tax file free However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2010 tax file free Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2010 tax file free Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 2010 tax file free If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 2010 tax file free The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2010 tax file free Medicare Part A. 2010 tax file free   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 2010 tax file free The payroll tax paid for Medicare Part A is not a medical expense. 2010 tax file free If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 2010 tax file free In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2010 tax file free Medicare Part B. 2010 tax file free   Medicare Part B is a supplemental medical insurance. 2010 tax file free Premiums you pay for Medicare Part B are a medical expense. 2010 tax file free If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2010 tax file free If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 2010 tax file free SSA. 2010 tax file free gov, to find out your premium. 2010 tax file free Medicare Part D. 2010 tax file free   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2010 tax file free You can include as a medical expense premiums you pay for Medicare Part D. 2010 tax file free Prepaid insurance premiums. 2010 tax file free   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 2010 tax file free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2010 tax file free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2010 tax file free You can also include amounts you pay for insulin. 2010 tax file free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2010 tax file free Imported medicines and drugs. 2010 tax file free   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 2010 tax file free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2010 tax file free The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2010 tax file free This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 2010 tax file free These services can be provided in your home or another care facility. 2010 tax file free Generally, only the amount spent for nursing services is a medical expense. 2010 tax file free If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 2010 tax file free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2010 tax file free See Maintenance and personal care services under Qualified long-term care services, earlier. 2010 tax file free Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 2010 tax file free See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2010 tax file free You can also include in medical expenses part of the amount you pay for that attendant's meals. 2010 tax file free Divide the food expense among the household members to find the cost of the attendant's food. 2010 tax file free Then divide that cost in the same manner as in the preceding paragraph. 2010 tax file free If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2010 tax file free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2010 tax file free Employment taxes. 2010 tax file free   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 2010 tax file free If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 2010 tax file free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2010 tax file free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2010 tax file free Car expenses. 2010 tax file free    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2010 tax file free You cannot include depreciation, insurance, general repair, or maintenance expenses. 2010 tax file free   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 2010 tax file free   You can also include parking fees and tolls. 2010 tax file free You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2010 tax file free You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. 2010 tax file free Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 2010 tax file free Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Washington

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bellevue

520 112th Ave. N.E.
Bellevue, WA 98004

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 456-9637
Bellingham

114 W. Magnolia
Bellingham, WA 98225

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(360) 752-4361
Everett

3020 Rucker Ave.
Everett, WA 98201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 304-1656
Olympia 

319 7th Avenue SE
Olympia, WA 98501

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(360) 570-5410
Richland  825 Jadwin Ave.
Richland, WA 99352 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(509) 376-0705
Seattle 

915 Second Ave.
Seattle, WA 98174 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(206) 220-6015
Silverdale  9657 Levin Rd.
Silverdale, WA 98383 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(360) 698-5861
Spokane 

920 W. Riverside 
Spokane, WA 99201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

                                                                                                 
Services Provided

(509) 353-0508

Tacoma 

1201 Pacific Ave.
Tacoma, WA 98402 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(253) 428-3518

Vancouver 

500 W. 12th St.
Vancouver, WA 98660 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:45 p.m. - 1:45 p.m.)

 

Services Provided

(360) 905-1181
Yakima 

107 S. 7th Ave.
Yakima, WA 98902 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(509) 454-5675

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 206-220-6037 in the Seattle area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
915 Second Avenue, MS W180
Seattle, WA 98174-0041

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2010 Tax File Free

2010 tax file free 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. 2010 tax file free irs. 2010 tax file free gov/pub51. 2010 tax file free What's New Social security and Medicare tax for 2014. 2010 tax file free  The social security tax rate is 6. 2010 tax file free 2% each for the employee and employer, unchanged from 2013. 2010 tax file free The social security wage base limit is $117,000. 2010 tax file free The Medicare tax rate is 1. 2010 tax file free 45% each for the employee and employer, unchanged from 2013. 2010 tax file free There is no wage base limit for Medicare tax. 2010 tax file free 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. 2010 tax file free Withholding allowance. 2010 tax file free  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2010 tax file free Change of responsible party. 2010 tax file free  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. 2010 tax file free Form 8822-B must be filed within 60 days of the change. 2010 tax file free 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. 2010 tax file free For a definition of "responsible party", see the Form 8822-B instructions. 2010 tax file free Same-sex marriage. 2010 tax file free  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. 2010 tax file free For more information, see Revenue Ruling 2013-17, 2013-38 I. 2010 tax file free R. 2010 tax file free B. 2010 tax file free 201, available at www. 2010 tax file free irs. 2010 tax file free gov/irb/2013-38_IRB/ar07. 2010 tax file free html. 2010 tax file free 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. 2010 tax file free Notice 2013-61, 2013-44 I. 2010 tax file free R. 2010 tax file free B. 2010 tax file free 432, is available at www. 2010 tax file free irs. 2010 tax file free gov/irb/2013-44_IRB/ar10. 2010 tax file free html. 2010 tax file free Reminders Additional Medicare Tax withholding. 2010 tax file free  In addition to withholding Medicare tax at 1. 2010 tax file free 45%, you must withhold a 0. 2010 tax file free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax file free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2010 tax file free Additional Medicare Tax is only imposed on the employee. 2010 tax file free There is no employer share of Additional Medicare Tax. 2010 tax file free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2010 tax file free 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. 2010 tax file free For more information on Additional Medicare Tax, visit IRS. 2010 tax file free gov and enter “Additional Medicare Tax” in the search box. 2010 tax file free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2010 tax file free  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. 2010 tax file free 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. 2010 tax file free For more information, visit IRS. 2010 tax file free gov and enter “work opportunity tax credit” in the search box. 2010 tax file free Outsourcing payroll duties. 2010 tax file free  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. 2010 tax file free The employer remains responsible if the third party fails to perform any required action. 2010 tax file free 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. 2010 tax file free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2010 tax file free COBRA premium assistance credit. 2010 tax file free  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. 2010 tax file free For more information, see COBRA premium assistance credit under Introduction. 2010 tax file free Compensation paid to H-2A foreign agricultural workers. 2010 tax file free  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. 2010 tax file free 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. 2010 tax file free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 2010 tax file free 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. 2010 tax file free In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 2010 tax file free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2010 tax file free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2010 tax file free 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. 2010 tax file free Additional employment tax information. 2010 tax file free  Visit the IRS website at www. 2010 tax file free irs. 2010 tax file free gov/businesses and click on Employment Taxes under Businesses Topics. 2010 tax file free 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. 2010 tax file free m. 2010 tax file free –7:00 p. 2010 tax file free m. 2010 tax file free local time (Alaska and Hawaii follow Pacific time). 2010 tax file free Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 2010 tax file free Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2010 tax file free  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2010 tax file free 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. 2010 tax file free See Regulations sections 1. 2010 tax file free 1361-4(a)(7) and 301. 2010 tax file free 7701-2(c)(2)(iv). 2010 tax file free Differential wage payments. 2010 tax file free  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. 2010 tax file free For more information, see Publication 15 (Circular E). 2010 tax file free Federal tax deposits must be made by electronic funds transfer. 2010 tax file free  You must use electronic funds transfer to make all federal tax deposits. 2010 tax file free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 tax file free 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. 2010 tax file free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2010 tax file free EFTPS is a free service provided by the Department of Treasury. 2010 tax file free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2010 tax file free For more information on making federal tax deposits, see How To Deposit in section 7. 2010 tax file free To get more information about EFTPS or to enroll in EFTPS, visit www. 2010 tax file free eftps. 2010 tax file free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2010 tax file free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2010 tax file free Electronic filing and payment. 2010 tax file free  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 2010 tax file free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 2010 tax file free Spend less time and worry on taxes and more time running your business. 2010 tax file free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2010 tax file free For e-file, visit the IRS website at www. 2010 tax file free irs. 2010 tax file free gov/efile for additional information. 2010 tax file free For EFTPS, visit www. 2010 tax file free eftps. 2010 tax file free 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. 2010 tax file free For electronic filing of Form W-2, visit www. 2010 tax file free socialsecurity. 2010 tax file free gov/employer. 2010 tax file free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2010 tax file free If a valid EIN is not provided, the return or payment will not be processed. 2010 tax file free This may result in penalties and delays in processing your return or payment. 2010 tax file free Electronic funds withdrawal (EFW). 2010 tax file free  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. 2010 tax file free However, do not use EFW to make federal tax deposits. 2010 tax file free For more information on paying your taxes using EFW, visit the IRS website at www. 2010 tax file free irs. 2010 tax file free gov/e-pay. 2010 tax file free A fee may be charged to file electronically. 2010 tax file free Credit or debit card payments. 2010 tax file free   Employers can pay the balance due shown on Form 943 by credit or debit card. 2010 tax file free Do not use a credit or debit card to make federal tax deposits. 2010 tax file free For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 2010 tax file free irs. 2010 tax file free gov/e-pay. 2010 tax file free When you hire a new employee. 2010 tax file free  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. 2010 tax file free 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. 2010 tax file free If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 2010 tax file free If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 2010 tax file free See section 1 for more information. 2010 tax file free Eligibility for employment. 2010 tax file free  You must verify that each new employee is legally eligible to work in the United States. 2010 tax file free This includes completing the U. 2010 tax file free S. 2010 tax file free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2010 tax file free You can get the form from USCIS offices or by calling 1-800-870-3676. 2010 tax file free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 2010 tax file free uscis. 2010 tax file free gov for more information. 2010 tax file free New hire reporting. 2010 tax file free   You are required to report any new employee to a designated state new-hire registry. 2010 tax file free 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. 2010 tax file free Many states accept a copy of Form W-4 with employer information added. 2010 tax file free Visit the Office of Child Support Enforcement's website at www. 2010 tax file free acf. 2010 tax file free hhs. 2010 tax file free gov/programs/cse/newhire for more information. 2010 tax file free Dishonored payments. 2010 tax file free  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2010 tax file free The penalty is $25 or 2% of the payment, whichever is more. 2010 tax file free However, the penalty on dishonored payments of $24. 2010 tax file free 99 or less is an amount equal to the payment. 2010 tax file free For example, a dishonored payment of $18 is charged a penalty of $18. 2010 tax file free Forms in Spanish. 2010 tax file free  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 2010 tax file free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 2010 tax file free 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. 2010 tax file free 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). 2010 tax file free Information returns. 2010 tax file free  You may be required to file information returns to report certain types of payments made during the year. 2010 tax file free 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. 2010 tax file free 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). 2010 tax file free Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 2010 tax file free 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. 2010 tax file free If you file 250 or more Forms W-2, you must file them electronically. 2010 tax file free SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 2010 tax file free Information reporting customer service site. 2010 tax file free  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. 2010 tax file free 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). 2010 tax file free The call site can also be reached by email at mccirp@irs. 2010 tax file free gov. 2010 tax file free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 2010 tax file free Web-based application for an employer identification number (EIN). 2010 tax file free  You can apply for an employer identification number (EIN) online by visiting IRS. 2010 tax file free gov and clicking on the Apply for an EIN Online link under Tools. 2010 tax file free When a crew leader furnishes workers to you. 2010 tax file free  Record the crew leader's name, address, and EIN. 2010 tax file free See sections 2 and 10. 2010 tax file free Change of address. 2010 tax file free  Use Form 8822-B to notify the IRS of an address change. 2010 tax file free Do not mail form 8822-B with your employment tax return. 2010 tax file free Ordering forms and publications. 2010 tax file free  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 2010 tax file free irs. 2010 tax file free gov/businesses. 2010 tax file free Click on the Online Ordering for Information Returns and Employer Returns. 2010 tax file free You can also visit www. 2010 tax file free irs. 2010 tax file free gov/formspubs to download other forms and publications. 2010 tax file free 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. 2010 tax file free Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 2010 tax file free socialsecurity. 2010 tax file free gov/employer, to register for Business Services Online. 2010 tax file free 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. 2010 tax file free Form W-3 will be created for you based on your Forms W-2. 2010 tax file free Tax Questions. 2010 tax file free   If you have a tax question, check the information available on IRS. 2010 tax file free 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. 2010 tax file free m. 2010 tax file free –7:00 p. 2010 tax file free m. 2010 tax file free local time (Alaska and Hawaii follow Pacific time). 2010 tax file free We cannot answer tax questions sent to the address provided later for comments and suggestions. 2010 tax file free Recordkeeping. 2010 tax file free  Keep all records of employment taxes for at least 4 years. 2010 tax file free These should be available for IRS review. 2010 tax file free Your records should include the following information. 2010 tax file free Your employer identification number (EIN). 2010 tax file free Amounts and dates of all wage, annuity, and pension payments. 2010 tax file free Names, addresses, social security numbers, and occupations of employees and recipients. 2010 tax file free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 2010 tax file free Dates of employment for each employee. 2010 tax file free 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. 2010 tax file free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 2010 tax file free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 2010 tax file free Copies of returns filed and confirmation numbers. 2010 tax file free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 2010 tax file free 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. 2010 tax file free If the crew leader has no permanent mailing address, record his or her present address. 2010 tax file free Private delivery services. 2010 tax file free  You can use certain private delivery services designated by the IRS to send tax returns and payments. 2010 tax file free The list includes only the following. 2010 tax file free DHL Express (DHL): DHL Same Day Service. 2010 tax file free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2010 tax file free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2010 tax file free M. 2010 tax file free , UPS Worldwide Express Plus, and UPS Worldwide Express. 2010 tax file free For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2010 tax file free gov and enter "private delivery service" in the search box. 2010 tax file free Your private delivery service can tell you how to get written proof of the mailing date. 2010 tax file free Private delivery services cannot deliver items to P. 2010 tax file free O. 2010 tax file free boxes. 2010 tax file free You must use the U. 2010 tax file free S. 2010 tax file free Postal Service to mail any item to an IRS P. 2010 tax file free O. 2010 tax file free box address. 2010 tax file free Photographs of missing children. 2010 tax file free  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2010 tax file free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax file free 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. 2010 tax file free Calendar The following are important dates and responsibilities. 2010 tax file free See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 2010 tax file free Also see Publication 509, Tax Calendars. 2010 tax file free   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. 2010 tax file free 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. 2010 tax file free However, a statewide legal holiday does not delay the due date of federal tax deposits. 2010 tax file free See Deposits on Business Days Only in section 7. 2010 tax file free 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. 2010 tax file free S. 2010 tax file free Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2010 tax file free See Private delivery services under Reminders. 2010 tax file free By January 31 . 2010 tax file free   File Form 943. 2010 tax file free See section 8 for more information on Form 943. 2010 tax file free If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2010 tax file free Furnish each employee with a completed Form W-2. 2010 tax file free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2010 tax file free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2010 tax file free See section 10 for more information on FUTA. 2010 tax file free If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 2010 tax file free File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 2010 tax file free If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 2010 tax file free By February 15. 2010 tax file free  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. 2010 tax file free On February 16. 2010 tax file free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2010 tax file free 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. 2010 tax file free 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. 2010 tax file free See section 5 for more information. 2010 tax file free 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. 2010 tax file free By February 28. 2010 tax file free   File paper Forms 1099 and 1096. 2010 tax file free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2010 tax file free S. 2010 tax file free Information Returns, with the IRS. 2010 tax file free For electronically filed returns, see By March 31 below. 2010 tax file free File paper Forms W-2 and W-3. 2010 tax file free File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 2010 tax file free For electronically filed returns, see By March 31 next. 2010 tax file free By March 31. 2010 tax file free   File electronic Forms W-2 and 1099. 2010 tax file free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2010 tax file free 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. 2010 tax file free socialsecurity. 2010 tax file free gov/employer. 2010 tax file free 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. 2010 tax file free By April 30, July 31, October 31, and January 31. 2010 tax file free   Deposit FUTA taxes. 2010 tax file free Deposit FUTA tax if the undeposited amount is over $500. 2010 tax file free Before December 1. 2010 tax file free  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. 2010 tax file free Introduction This publication is for employers of agricultural workers (farmworkers). 2010 tax file free 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). 2010 tax file free Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 2010 tax file free If you have nonfarm employees, see Publication 15 (Circular E). 2010 tax file free If you have employees in the U. 2010 tax file free S. 2010 tax file free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 2010 tax file free Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 2010 tax file free 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. 2010 tax file free Comments and suggestions. 2010 tax file free   We welcome your comments about this publication and your suggestions for future editions. 2010 tax file free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 2010 tax file free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax file free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax file free   You can also send us comments from www. 2010 tax file free irs. 2010 tax file free gov/formspubs. 2010 tax file free Click on More Information and then click on Comment on Tax Forms and Publications. 2010 tax file free   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. 2010 tax file free COBRA premium assistance credit. 2010 tax file free   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. 2010 tax file free 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. 2010 tax file free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 2010 tax file free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 2010 tax file free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 2010 tax file free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 2010 tax file free   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. 2010 tax file free 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. 2010 tax file free   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. 2010 tax file free The assistance for the coverage can last up to 15 months. 2010 tax file free   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. 2010 tax file free For more information, see Notice 2009-27, 2009-16 I. 2010 tax file free R. 2010 tax file free B. 2010 tax file free 838, available at www. 2010 tax file free irs. 2010 tax file free gov/irb/2009-16_irb/ar09. 2010 tax file free html. 2010 tax file free   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. 2010 tax file free   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 2010 tax file free The reimbursement is made through a credit against the employer's employment tax liabilities. 2010 tax file free For information on how to claim the credit, see the Instructions for Form 943. 2010 tax file free The credit is treated as a deposit made on the first day of the return period. 2010 tax file free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 2010 tax file free 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. 2010 tax file free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 2010 tax file free Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 2010 tax file free 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. 2010 tax file free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 2010 tax file free 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. 2010 tax file free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 2010 tax file free 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. 2010 tax file free   For more information, visit IRS. 2010 tax file free gov and enter “COBRA” in the search box. 2010 tax file free 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