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2010 Tax Return Forms

File 1040ez FormFree File TaxesOnline Tax PreparationTaxact 2012 Return UserFree Tax PrepFile 2010 State TaxesH And R Block Free FileHow Do I Amend My 2012 Tax ReturnFile State Tax Only For FreePreparing Form 1040x2011 Tax FormsHow Do I File An Amended Tax Return For 2013File For Extension 2011 Taxes FreeWww 1040ez Com2008 Federal Tax FormsAmended Tax Form 2012File Past Years Tax ReturnWww Hrblock ComE File 2011 TaxesFile State TaxH&r Block Sign In1040ez 2011 Form2012 State Income Tax FormsIt 1040ezIrs 1040 Ez Form2012 Tax AmendmentFiling 2012 Taxes Late1090 Ez Form2011 Tax Form 1040How Do I File Taxes On UnemploymentFile 2008 Taxes Online Free2013 1040ezHr Block Free State Taxes2013 Tax Forms 1040ezInstructions For 1040ez FormHow To File Tax ExtentionMy Free TaxesH&r Block Free FileIrs 2011 Tax Form1040 Forms

2010 Tax Return Forms

2010 tax return forms Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. 2010 tax return forms October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. 2010 tax return forms I Internet: Per diem rates, Per diem rates on the Internet. 2010 tax return forms Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. 2010 tax return forms High-low method, High-low method. 2010 tax return forms Internet, Per diem rates on the Internet. 2010 tax return forms Regular federal method, Regular federal per diem rate method. 2010 tax return forms Standard rate for unlisted localities, High-low method. 2010 tax return forms , Regular federal per diem rate method. 2010 tax return forms Transition rules, High-low method. 2010 tax return forms , Federal per diem rate method. 2010 tax return forms Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. 2010 tax return forms Transition rules, Federal per diem rate method. 2010 tax return forms T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 2010 tax return forms Transition rules:, Transition Rules Example: High-low method, High-low method. 2010 tax return forms Regular federal method, Federal per diem rate method. 2010 tax return forms High-low method, High-low method. 2010 tax return forms Regular federal method, Federal per diem rate method. 2010 tax return forms TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Contact My Local Office in Ohio

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*
Akron 2 S. Main St.
Akron, OH 44308

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

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

 

Services Provided

(330) 253-7013
Canton 301 McKinley Ave. SW
Canton, OH 44702

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

 

Services Provided

(330) 588-4417 
Cincinnati  550 Main St.
Cincinnati, OH 45202 

Monday-Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(513) 263-3333 
Cincinnati
(West Chester) 
9075 Centre Pointe Dr.
West Chester, OH 45069

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

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

 

  Services Provided

(513) 263-3333 
Cleveland  1240 E. Ninth St.
Cleveland, OH 44199 

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

(216) 522-4048 
Columbus  200 N. High St.
Columbus, OH 43215 

Monday-Friday 8:30 a.m.-4:30 p.m. 

 

Services Provided

(614) 280-8691 
Dayton  200 W. Second St.
Dayton, OH 45402 

Monday-Friday 8:30 a.m.-4:30 p.m.
  

Services Provided

(937) 610-2182 
Lima  401 W. North St.
Lima, OH 45801 

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

 

 Services Provided

(419) 223-5873 
Mansfield  180 N. Diamond St.
Mansfield, OH 44902 

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

 

Services Provided

(419) 522-9204 
Toledo  Four Seagate
433 N. Summit
Toledo, OH 43604

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

 

Services Provided

(419) 213-5165 
Youngstown  10 E. Commerce St. 
Youngstown, OH 44503 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(330) 746-0006 

* 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 (513) 263-3260 in Cincinnati, (216) 522-7134 in Cleveland 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 Offices at:

Internal Revenue Service
1240 E. 9th St.
Room 403
Cleveland, OH 44199

Internal Revenue Service
550 Main St. Room 7024
Cincinnati, OH 45202

Internal Revenue Service
200 N. High St.
Room 425
Columbus, OH 43215

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 Return Forms

2010 tax return forms Publication 51 - Main Content Table of Contents 1. 2010 tax return forms Taxpayer Identification NumbersWhen you receive your EIN. 2010 tax return forms Registering for SSNVS. 2010 tax return forms 2. 2010 tax return forms Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. 2010 tax return forms Wages and Other Compensation 4. 2010 tax return forms Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. 2010 tax return forms Federal Income Tax WithholdingImplementation of lock-in letter. 2010 tax return forms Seasonal employees and employees not currently performing services. 2010 tax return forms Termination and re-hire of employees. 2010 tax return forms How To Figure Federal Income Tax Withholding 6. 2010 tax return forms Required Notice to Employees About Earned Income Credit (EIC) 7. 2010 tax return forms Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. 2010 tax return forms Form 943 9. 2010 tax return forms Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. 2010 tax return forms Federal Unemployment (FUTA) Tax 11. 2010 tax return forms Reconciling Wage Reporting Forms 13. 2010 tax return forms Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. 2010 tax return forms Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. 2010 tax return forms Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. 2010 tax return forms Employer identification number (EIN). 2010 tax return forms   An employer identification number (EIN) is a nine-digit number that the IRS issues. 2010 tax return forms The digits are arranged as follows: 00-0000000. 2010 tax return forms It is used to identify the tax accounts of employers and certain others who have no employees. 2010 tax return forms Use your EIN on all of the items that you send to the IRS and SSA. 2010 tax return forms   If you do not have an EIN, you may apply for one online. 2010 tax return forms Visit IRS. 2010 tax return forms gov and click on the Apply for an EIN Online link under Tools. 2010 tax return forms You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2010 tax return forms Do not use a SSN in place of an EIN. 2010 tax return forms   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. 2010 tax return forms If you took over another employer's business, do not use that employer's EIN. 2010 tax return forms   You should have only one EIN. 2010 tax return forms If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2010 tax return forms Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. 2010 tax return forms The IRS will tell you which EIN to use. 2010 tax return forms   For more information, see Publication 1635 or Publication 583. 2010 tax return forms When you receive your EIN. 2010 tax return forms   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). 2010 tax return forms You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. 2010 tax return forms Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. 2010 tax return forms If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. 2010 tax return forms Social security number (SSN). 2010 tax return forms   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. 2010 tax return forms You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. 2010 tax return forms Do not accept a social security card that says “Not valid for employment. 2010 tax return forms ” A social security number issued with this legend does not permit employment. 2010 tax return forms You may, but are not required to, photocopy the social security card if the employee provides it. 2010 tax return forms If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. 2010 tax return forms See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. 2010 tax return forms Applying for a social security card. 2010 tax return forms   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. 2010 tax return forms You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. 2010 tax return forms socialsecurity. 2010 tax return forms gov/online/ss-5. 2010 tax return forms html. 2010 tax return forms The employee must complete and sign Form SS-5; it cannot be filed by the employer. 2010 tax return forms You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. 2010 tax return forms Applying for a social security number. 2010 tax return forms   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. 2010 tax return forms If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. 2010 tax return forms When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. 2010 tax return forms Furnish Copies B, C, and 2 of Form W-2c to the employee. 2010 tax return forms Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. 2010 tax return forms For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. 2010 tax return forms socialsecurity. 2010 tax return forms gov/employer. 2010 tax return forms Advise your employee to correct the SSN on his or her original Form W-2. 2010 tax return forms Correctly record the employee's name and SSN. 2010 tax return forms   Record the name and number of each employee as they are shown on the employee's social security card. 2010 tax return forms If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. 2010 tax return forms Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. 2010 tax return forms   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. 2010 tax return forms It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. 2010 tax return forms IRS individual taxpayer identification numbers (ITINs) for aliens. 2010 tax return forms   Do not accept an ITIN in place of an SSN for employee identification or for work. 2010 tax return forms An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. 2010 tax return forms S. 2010 tax return forms employment. 2010 tax return forms The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). 2010 tax return forms However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). 2010 tax return forms    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. 2010 tax return forms If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. 2010 tax return forms Do not use an ITIN in place of an SSN on Form W-2. 2010 tax return forms Verification of social security numbers. 2010 tax return forms   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. 2010 tax return forms Visit www. 2010 tax return forms socialsecurity. 2010 tax return forms gov/employer/ssnv. 2010 tax return forms htm for more information. 2010 tax return forms Registering for SSNVS. 2010 tax return forms   You must register online and receive authorization from your employer to use SSNVS. 2010 tax return forms To register, visit SSA's website at www. 2010 tax return forms socialsecurity. 2010 tax return forms gov/employer and click on the Business Services Online link. 2010 tax return forms Follow the registration instructions to obtain a user identification (ID) and password. 2010 tax return forms You will need to provide the following information about yourself and your company. 2010 tax return forms Name. 2010 tax return forms SSN. 2010 tax return forms Date of birth. 2010 tax return forms Type of employer. 2010 tax return forms EIN. 2010 tax return forms Company name, address, and telephone number. 2010 tax return forms Email address. 2010 tax return forms When you have completed the online registration process, SSA will mail a one-time activation code to your employer. 2010 tax return forms You must enter the activation code online to use SSNVS. 2010 tax return forms 2. 2010 tax return forms Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. 2010 tax return forms See Publication 15-A for details on statutory employees and nonemployees. 2010 tax return forms Employee status under common law. 2010 tax return forms   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2010 tax return forms This is so even when you give the employee freedom of action. 2010 tax return forms What matters is that you have the right to control the details of how the services are performed. 2010 tax return forms See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2010 tax return forms If an employer-employee relationship exists, it does not matter what it is called. 2010 tax return forms The employee may be called an agent or independent contractor. 2010 tax return forms It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. 2010 tax return forms You are responsible for withholding and paying employment taxes for your employees. 2010 tax return forms You are also required to file employment tax returns. 2010 tax return forms These requirements do not apply to amounts that you pay to independent contractors. 2010 tax return forms The rules discussed in this publication apply only to workers who are your employees. 2010 tax return forms In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2010 tax return forms For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. 2010 tax return forms Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. 2010 tax return forms The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. 2010 tax return forms Crew Leaders If you are a crew leader, you are an employer of farmworkers. 2010 tax return forms A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. 2010 tax return forms If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. 2010 tax return forms For FUTA tax rules, see section 10. 2010 tax return forms Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 2010 tax return forms See Publication 541, Partnerships, for more details. 2010 tax return forms The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. 2010 tax return forms Exception—Qualified joint venture. 2010 tax return forms   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. 2010 tax return forms A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). 2010 tax return forms   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. 2010 tax return forms Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. 2010 tax return forms   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. 2010 tax return forms If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. 2010 tax return forms Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. 2010 tax return forms However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. 2010 tax return forms    Note. 2010 tax return forms If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. 2010 tax return forms   For more information on qualified joint ventures, visit IRS. 2010 tax return forms gov and enter “qualified joint venture” in the search box. 2010 tax return forms Exception—Community income. 2010 tax return forms   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 2010 tax return forms S. 2010 tax return forms possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. 2010 tax return forms You may still make an election to be taxed as a qualified joint venture instead of a partnership. 2010 tax return forms See Exception—Qualified joint venture , earlier in this section. 2010 tax return forms 3. 2010 tax return forms Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. 2010 tax return forms You may also be required to withhold, deposit, and report Additional Medicare Tax. 2010 tax return forms See section 4 for more information. 2010 tax return forms If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2010 tax return forms You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. 2010 tax return forms FUTA tax is discussed in section 10. 2010 tax return forms Cash wages include checks, money orders, etc. 2010 tax return forms Do not count as cash wages the value of food, lodging, and other noncash items. 2010 tax return forms For more information on what payments are considered taxable wages, see Publication 15 (Circular E). 2010 tax return forms Commodity wages. 2010 tax return forms   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. 2010 tax return forms However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. 2010 tax return forms These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. 2010 tax return forms Other compensation. 2010 tax return forms   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. 2010 tax return forms Family members. 2010 tax return forms   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. 2010 tax return forms However, certain exemptions may apply for your child, spouse, or parent. 2010 tax return forms See the table, How Do Employment Taxes Apply to Farmwork , in section 12. 2010 tax return forms Household employees. 2010 tax return forms   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. 2010 tax return forms   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. 2010 tax return forms Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2010 tax return forms   For more information, see Publication 926, Household Employer's Tax Guide. 2010 tax return forms    Wages for household work may not be a deductible farm expense. 2010 tax return forms See Publication 225, Farmer's Tax Guide. 2010 tax return forms Share farmers. 2010 tax return forms   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. 2010 tax return forms Compensation paid to H-2A visa holders. 2010 tax return 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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. 2010 tax return forms On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 2010 tax return 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. 2010 tax return forms In that case, the worker must give the employer a completed Form W-4. 2010 tax return forms Federal income tax withheld should be reported in box 2 of Form W-2. 2010 tax return forms These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2010 tax return forms For 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 return forms 4. 2010 tax return forms Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. 2010 tax return forms You may also be required to withhold Additional Medicare Tax. 2010 tax return forms For more information, see Additional Medicare Tax withholding , later. 2010 tax return forms The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. 2010 tax return forms You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). 2010 tax return forms The $150 test applies separately to each farmworker that you employ. 2010 tax return forms If you employ a family of workers, each member is treated separately. 2010 tax return forms Do not count wages paid by other employers. 2010 tax return forms The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. 2010 tax return forms Exceptions. 2010 tax return forms   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. 2010 tax return forms   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. 2010 tax return forms Social Security and Medicare Tax Withholding The social security tax rate is 6. 2010 tax return forms 2%, for both the employee and employer, on the first $117,000 paid to each employee. 2010 tax return forms You must withhold at this rate from each employee and pay a matching amount. 2010 tax return forms The Medicare tax rate is 1. 2010 tax return forms 45% each for the employee and employer on all wages. 2010 tax return forms You must withhold at this rate from each employee and pay a matching amount. 2010 tax return forms There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. 2010 tax return forms Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. 2010 tax return forms For details, see Publication 15-A. 2010 tax return forms Additional Medicare Tax withholding. 2010 tax return forms   In addition to withholding Medicare tax at 1. 2010 tax return forms 45%, you must withhold a 0. 2010 tax return forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax return 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. 2010 tax return forms Additional Medicare Tax is only imposed on the employee. 2010 tax return forms There is no employer share of Additional Medicare Tax. 2010 tax return 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. 2010 tax return 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). 2010 tax return forms For more information on Additional Medicare Tax, visit IRS. 2010 tax return forms gov and enter “Additional Medicare Tax” in the search box. 2010 tax return forms Employee share paid by employer. 2010 tax return forms   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. 2010 tax return forms If you do not withhold the taxes, however, you must still pay them. 2010 tax return forms Any employee social security and Medicare taxes that you pay is additional income to the employee. 2010 tax return forms Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. 2010 tax return forms Also, do not count the additional income as wages for FUTA tax purposes. 2010 tax return forms Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. 2010 tax return forms See section 7 of Publication 15-A. 2010 tax return forms Withholding social security and Medicare taxes on nonresident alien employees. 2010 tax return forms   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. 2010 tax return forms S. 2010 tax return forms citizen or resident alien. 2010 tax return forms However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. 2010 tax return forms Also see Compensation paid to H-2A visa holders in section 3. 2010 tax return forms Religious exemption. 2010 tax return forms    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. 2010 tax return forms This exemption is available only if both the employee and the employer are members of the sect. 2010 tax return forms   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2010 tax return forms 5. 2010 tax return forms Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. 2010 tax return forms The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. 2010 tax return forms You may use one of several methods to determine the amount of federal income tax withholding. 2010 tax return forms They are discussed in section 13. 2010 tax return forms Form W-4. 2010 tax return forms   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. 2010 tax return forms Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. 2010 tax return forms Advise your employees to use the IRS Withholding Calculator on the IRS website at www. 2010 tax return forms irs. 2010 tax return forms gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. 2010 tax return forms   Ask each new employee to give you a signed Form W-4 when starting work. 2010 tax return forms Make the form effective with the first wage payment. 2010 tax return forms If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. 2010 tax return forms Forms in Spanish. 2010 tax return forms   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 2010 tax return forms For more information, see Publicación 17(SP). 2010 tax return forms Effective date of Form W-4. 2010 tax return forms   A Form W-4 remains in effect until the employee gives you a new one. 2010 tax return forms When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. 2010 tax return forms Do not adjust withholding retroactively. 2010 tax return forms If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. 2010 tax return forms For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. 2010 tax return forms A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. 2010 tax return forms Completing Form W-4. 2010 tax return forms   The amount of federal income tax withholding is based on marital status and withholding allowances. 2010 tax return forms Your employees may not base their withholding amounts on a fixed dollar amount or percentage. 2010 tax return forms However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. 2010 tax return forms   Employees may claim fewer withholding allowances than they are entitled to claim. 2010 tax return forms They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. 2010 tax return forms   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. 2010 tax return forms Along with Form W-4, you may wish to order Publication 505 for use by your employees. 2010 tax return forms    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. 2010 tax return forms If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. 2010 tax return forms Exemption from federal income tax withholding. 2010 tax return forms   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. 2010 tax return forms See the Form W-4 instructions for more information. 2010 tax return forms However, the wages are still subject to social security and Medicare taxes. 2010 tax return forms   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. 2010 tax return forms To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. 2010 tax return forms If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. 2010 tax return forms If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2010 tax return forms Withholding income taxes on the wages of nonresident alien employees. 2010 tax return forms   In general, you must withhold federal income taxes on the wages of nonresident alien employees. 2010 tax return forms However, see Publication 515 for exceptions to this general rule. 2010 tax return forms Also see Compensation paid to H-2A visa workers in section 3. 2010 tax return forms Withholding adjustment for nonresident alien employees. 2010 tax return forms   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. 2010 tax return forms This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. 2010 tax return forms See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). 2010 tax return forms Nonresident alien employee's Form W-4. 2010 tax return forms   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. 2010 tax return forms   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. 2010 tax return forms    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. 2010 tax return forms Form 8233. 2010 tax return forms   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. 2010 tax return forms See Publication 515 for details. 2010 tax return forms IRS review of requested Forms W-4. 2010 tax return forms   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. 2010 tax return forms You may also be directed to send certain Forms W-4 to the IRS. 2010 tax return forms You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. 2010 tax return forms Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. 2010 tax return forms The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. 2010 tax return forms When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. 2010 tax return forms   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). 2010 tax return forms However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). 2010 tax return forms Initial lock-in letter. 2010 tax return forms   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. 2010 tax return forms In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. 2010 tax return forms You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. 2010 tax return forms If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. 2010 tax return forms You may follow any reasonable business practice to furnish the employee copy to the employee. 2010 tax return forms Implementation of lock-in letter. 2010 tax return forms   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. 2010 tax return forms You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. 2010 tax return forms The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. 2010 tax return forms Seasonal employees and employees not currently performing services. 2010 tax return forms   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. 2010 tax return forms You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. 2010 tax return forms You reasonably expect the employee to resume services within 12 months of the date of the notice. 2010 tax return forms The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. 2010 tax return forms Termination and re-hire of employees. 2010 tax return forms   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. 2010 tax return forms You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. 2010 tax return forms Modification notice. 2010 tax return forms   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. 2010 tax return forms The modification notice may change the marital status and/or the number of withholding allowances permitted. 2010 tax return forms You must withhold federal income tax based on the effective date specified in the modification notice. 2010 tax return forms New Form W-4 after IRS notice. 2010 tax return forms   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. 2010 tax return forms You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. 2010 tax return forms If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. 2010 tax return forms   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. 2010 tax return forms Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. 2010 tax return forms Substitute Forms W-4. 2010 tax return forms   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. 2010 tax return forms Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. 2010 tax return forms gov to obtain copies of Form W-4. 2010 tax return forms   You may use a substitute version of Form W-4 to meet your business needs. 2010 tax return forms However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. 2010 tax return forms At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. 2010 tax return forms   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. 2010 tax return forms However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. 2010 tax return forms Invalid Forms W-4. 2010 tax return forms   Any unauthorized change or addition to Form W-4 makes it invalid. 2010 tax return forms This includes taking out any language by which the employee certifies that the form is correct. 2010 tax return forms A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. 2010 tax return forms An employee who submits a false Form W-4 may be subject to a $500 penalty. 2010 tax return forms You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. 2010 tax return forms   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. 2010 tax return forms Tell the employee that it is invalid and ask for another one. 2010 tax return forms If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. 2010 tax return forms However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. 2010 tax return forms   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. 2010 tax return forms R. 2010 tax return forms B. 2010 tax return forms 455, available at www. 2010 tax return forms irs. 2010 tax return forms gov/irb/2007-35_IRB/ar10. 2010 tax return forms html. 2010 tax return forms Amounts exempt from levy on wages, salary, and other income. 2010 tax return forms   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. 2010 tax return forms Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. 2010 tax return forms If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. 2010 tax return forms How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. 2010 tax return forms Wage bracket tables. 2010 tax return forms See section 13 for directions on how to use the tables. 2010 tax return forms Percentage method. 2010 tax return forms See section 13 for directions on how to use the percentage method. 2010 tax return forms Alternative formula tables for percentage method withholding. 2010 tax return forms See Publication 15-A. 2010 tax return forms Wage bracket percentage method withholding tables. 2010 tax return forms See Publication 15-A. 2010 tax return forms Other alternative methods. 2010 tax return forms See Publication 15-A. 2010 tax return forms Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. 2010 tax return forms If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. 2010 tax return forms Supplemental wages. 2010 tax return forms   Supplemental wages are wage payments to an employee that are not regular wages. 2010 tax return forms They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. 2010 tax return forms Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. 2010 tax return forms   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. 2010 tax return forms   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. 2010 tax return forms If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. 2010 tax return forms Withhold a flat 25% (no other percentage allowed). 2010 tax return forms If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. 2010 tax return forms If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. 2010 tax return forms Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. 2010 tax return forms Subtract the tax withheld from the regular wages. 2010 tax return forms Withhold the remaining tax from the supplemental wages. 2010 tax return forms If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. 2010 tax return forms If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. 2010 tax return forms This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. 2010 tax return forms    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. 2010 tax return forms See section 7 in Publication 15 (Circular E) for details. 2010 tax return forms   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. 2010 tax return forms 6. 2010 tax return forms Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. 2010 tax return forms Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. 2010 tax return forms This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. 2010 tax return forms You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. 2010 tax return forms You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. 2010 tax return forms If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. 2010 tax return forms If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. 2010 tax return forms If Form W-2 is not required, you must notify the employee by February 7, 2014. 2010 tax return forms 7. 2010 tax return forms Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. 2010 tax return forms You must use electronic funds transfer to make all federal tax deposits. 2010 tax return forms See How To Deposit , later in this section. 2010 tax return forms The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. 2010 tax return forms For more information, see COBRA premium assistance credit under Introduction. 2010 tax return forms Payment with return. 2010 tax return forms   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. 2010 tax return forms You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. 2010 tax return forms However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. 2010 tax return forms You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. 2010 tax return forms This payment may be $2,500 or more. 2010 tax return forms Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. 2010 tax return forms Semiweekly schedule depositors must timely deposit the amount. 2010 tax return forms See Accuracy of Deposits Rule and How To Deposit, later in this section. 2010 tax return forms When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. 2010 tax return forms See Employers of Both Farm and Nonfarm Workers, later in this section. 2010 tax return forms The rules for determining when to deposit Form 943 taxes are discussed below. 2010 tax return forms See section 10 for the separate rules that apply to FUTA tax. 2010 tax return forms Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. 2010 tax return forms The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. 2010 tax return forms The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). 2010 tax return forms The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. 2010 tax return forms If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. 2010 tax return forms If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. 2010 tax return forms Lookback period. 2010 tax return forms   The lookback period is the second calendar year preceding the current calendar year. 2010 tax return forms For example, the lookback period for 2014 is 2012. 2010 tax return forms Example of deposit schedule based on lookback period. 2010 tax return forms Rose Co. 2010 tax return forms reported taxes on Form 943 as follows. 2010 tax return forms 2012 — $48,000 2013 — $60,000 Rose Co. 2010 tax return forms is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. 2010 tax return forms However, for 2015, Rose Co. 2010 tax return forms is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. 2010 tax return forms Adjustments to lookback period taxes. 2010 tax return forms   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). 2010 tax return forms Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2010 tax return forms Example of adjustments. 2010 tax return forms An employer originally reported total tax of $45,000 for the lookback period in 2012. 2010 tax return forms The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. 2010 tax return forms The total tax reported in the lookback period is still $45,000. 2010 tax return forms The $10,000 adjustment is also not treated as part of the 2014 taxes. 2010 tax return forms Deposit period. 2010 tax return forms   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. 2010 tax return forms For monthly schedule depositors, the deposit period is a calendar month. 2010 tax return forms The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. 2010 tax return forms Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. 2010 tax return forms You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. 2010 tax return forms Monthly schedule example. 2010 tax return forms   Red Co. 2010 tax return forms is a seasonal employer and a monthly schedule depositor. 2010 tax return forms It pays wages each Friday. 2010 tax return forms It paid wages during August 2014, but did not pay any wages during September. 2010 tax return forms Red Co. 2010 tax return forms must deposit the combined tax liabilities for the August paydays by September 15. 2010 tax return forms Red Co. 2010 tax return forms does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. 2010 tax return forms New employers. 2010 tax return forms   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. 2010 tax return forms Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). 2010 tax return forms Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. 2010 tax return forms Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. 2010 tax return forms Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. 2010 tax return forms Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. 2010 tax return forms For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. 2010 tax return forms If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. 2010 tax return forms Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. 2010 tax return forms Semiweekly Deposit Schedule IF the payday falls on a. 2010 tax return forms . 2010 tax return forms . 2010 tax return forms THEN deposit taxes by the following. 2010 tax return forms . 2010 tax return forms . 2010 tax return forms Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. 2010 tax return forms   Green, Inc. 2010 tax return forms , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. 2010 tax return forms Green, Inc. 2010 tax return forms , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. 2010 tax return forms Green, Inc. 2010 tax return forms 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). 2010 tax return forms Semiweekly deposit period spanning two quarters. 2010 tax return forms   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. 2010 tax return forms For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. 2010 tax return forms Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). 2010 tax return forms Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. 2010 tax return forms A business day is any day other than a Saturday, Sunday, or legal holiday. 2010 tax return forms For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). 2010 tax return forms Semiweekly schedule depositors   will always have 3 business days to make a deposit. 2010 tax return forms That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. 2010 tax return forms For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). 2010 tax return forms Legal holiday. 2010 tax return forms   The term “legal holiday” means any legal holiday in the District of Columbia. 2010 tax return forms Legal holidays for 2014 are listed below. 2010 tax return forms January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. 2010 tax return forms February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. 2010 tax return forms For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. 2010 tax return forms For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. 2010 tax return forms Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. 2010 tax return forms However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. 2010 tax return forms For example, Fir Co. 2010 tax return forms is a semiweekly schedule depositor. 2010 tax return forms On Monday, Fir Co. 2010 tax return forms accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. 2010 tax return forms On Tuesday, Fir Co. 2010 tax return forms accumulates additional taxes of $30,000. 2010 tax return forms Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. 2010 tax return forms does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). 2010 tax return forms If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. 2010 tax return forms Example of the $100,000 next-day deposit rule. 2010 tax return forms   Elm, Inc. 2010 tax return forms , started its business on May 1, 2014. 2010 tax return forms Because Elm, Inc. 2010 tax return forms , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. 2010 tax return forms , is a monthly schedule depositor. 2010 tax return forms On May 8, Elm, Inc. 2010 tax return forms , paid wages for the first time and accumulated taxes of $50,000. 2010 tax return forms On May 9 (Friday), Elm, Inc. 2010 tax return forms , paid wages and accumulated taxes of $60,000, for a total of $110,000. 2010 tax return forms Because Elm, Inc. 2010 tax return forms , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. 2010 tax return forms Elm, Inc. 2010 tax return forms , became a semiweekly schedule depositor on May 10. 2010 tax return forms It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. 2010 tax return forms Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. 2010 tax return forms However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. 2010 tax return forms Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. 2010 tax return forms The deposit shortfall is paid or deposited by the shortfall makeup date as described below. 2010 tax return forms Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. 2010 tax return forms You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. 2010 tax return forms Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. 2010 tax return forms For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). 2010 tax return forms How To Deposit You must deposit employment taxes by electronic funds transfer. 2010 tax return forms See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. 2010 tax return forms Electronic deposit requirement. 2010 tax return forms   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 2010 tax return forms Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 tax return 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. 2010 tax return forms   EFTPS is a free service provided by the Department of Treasury. 2010 tax return forms To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). 2010 tax return forms You can also visit the EFTPS website at www. 2010 tax return forms eftps. 2010 tax return forms gov. 2010 tax return forms Additional information about EFTPS is also available in Publication 966. 2010 tax return forms New employers that have a federal tax obligation will be pre-enrolled in EFTPS. 2010 tax return forms Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. 2010 tax return forms See When you receive your EIN in section 1 for more information. 2010 tax return forms Deposit record. 2010 tax return forms   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. 2010 tax return forms The number can be used as a receipt or to trace the payment. 2010 tax return forms Depositing on time. 2010 tax return forms   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. 2010 tax return forms m. 2010 tax return forms Eastern time the day before the date a deposit is due. 2010 tax return forms If you use a third party to make a deposit on your behalf, they may have different cutoff times. 2010 tax return forms Same-day payment option. 2010 tax return forms   If you fail to initiate a deposit transaction on EFTPS by 8 p. 2010 tax return forms m. 2010 tax return forms Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). 2010 tax return forms To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. 2010 tax return forms Please check with your financial institution regarding availability, deadlines, and costs. 2010 tax return forms Your financial institution may charge you a fee for payments made this way. 2010 tax return forms To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. 2010 tax return forms eftps. 2010 tax return forms gov to download the Same-Day Payment Worksheet. 2010 tax return forms Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. 2010 tax return forms The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. 2010 tax return forms IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. 2010 tax return forms For amounts not properly deposited or not deposited on time, the penalty rates are shown next. 2010 tax return forms Penalty Charged for. 2010 tax return forms . 2010 tax return forms . 2010 tax return forms 2% Deposits made 1 to 5 days late. 2010 tax return forms 5% Deposits made 6 to 15 days late. 2010 tax return forms 10% Deposits made 16 or more days late. 2010 tax return forms Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. 2010 tax return forms 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. 2010 tax return forms See Payment with return , earlier in this section, for exceptions. 2010 tax return forms 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. 2010 tax return forms Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. 2010 tax return forms Order in which deposits are applied. 2010 tax return forms   Deposits generally are applied to the most recent tax liability within the year. 2010 tax return forms If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. 2010 tax return forms Follow the instructions on the penalty notice that you received. 2010 tax return forms For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. 2010 tax return forms You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. 2010 tax return forms irs. 2010 tax return forms gov/pub/irs-irbs/irb01-50. 2010 tax return forms pdf. 2010 tax return forms Example. 2010 tax return forms Cedar, Inc. 2010 tax return forms , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. 2010 tax return forms It does not make the deposit on July 15. 2010 tax return forms On August 15, Cedar, Inc. 2010 tax return forms , deposits $2,000. 2010 tax return forms Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. 2010 tax return forms Accordingly, $500 of the July 15 liability remains undeposited. 2010 tax return forms The penalty on this underdeposit will apply as explained above. 2010 tax return forms Trust fund recovery penalty. 2010 tax return forms   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. 2010 tax return forms The penalty is the full amount of the unpaid trust fund tax. 2010 tax return forms This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. 2010 tax return forms   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. 2010 tax return forms   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. 2010 tax return forms A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. 2010 tax return forms    Willfully means voluntarily, consciously, and intentionally. 2010 tax return forms A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. 2010 tax return forms “Average” failure-to-deposit penalty. 2010 tax return forms   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. 2010 tax return forms IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. 2010 tax return forms Completed Form 943, line 17, instead of Form 943-A. 2010 tax return forms Failed to attach a properly completed Form 943-A. 2010 tax return forms Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. 2010 tax return forms   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. 2010 tax return forms Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. 2010 tax return forms   You can avoid the penalty by reviewing your return before filing it. 2010 tax return forms Follow these steps before filing your Form 943. 2010 tax return forms If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. 2010 tax return forms If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. 2010 tax return forms Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. 2010 tax return forms Do not show negative amounts on Form 943, line 17, or Form 943-A. 2010 tax return forms For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. 2010 tax return forms Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). 2010 tax return forms Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. 2010 tax return forms If a deposit is due, deposi