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2010 Tax Return

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2010 Tax Return

2010 tax return 6. 2010 tax return   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 2010 tax return Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 2010 tax return Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 2010 tax return S. 2010 tax return Tax Treaties See chapter 7 for information about getting these publications. 2010 tax return Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 2010 tax return See Table 6-1 at the end of this chapter for a list of these countries. 2010 tax return Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 2010 tax return If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 2010 tax return Treaty benefits generally are available to residents of the United States. 2010 tax return They generally are not available to U. 2010 tax return S. 2010 tax return citizens who do not reside in the United States. 2010 tax return However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 2010 tax return S. 2010 tax return citizens residing in the treaty countries. 2010 tax return U. 2010 tax return S. 2010 tax return citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 2010 tax return Certification of U. 2010 tax return S. 2010 tax return residency. 2010 tax return   Use Form 8802, Application for United States Residency Certification, to request certification of U. 2010 tax return S. 2010 tax return residency for purposes of claiming benefits under a tax treaty. 2010 tax return Certification can be requested for the current and any prior calendar years. 2010 tax return You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 2010 tax return Common Benefits Some common tax treaty benefits are explained below. 2010 tax return The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 2010 tax return Benefits provided by certain treaties are not provided by others. 2010 tax return Personal service income. 2010 tax return If you are a U. 2010 tax return S. 2010 tax return resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 2010 tax return Professors and teachers. 2010 tax return If you are a U. 2010 tax return S. 2010 tax return resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 2010 tax return Students, trainees, and apprentices. 2010 tax return If you are a U. 2010 tax return S. 2010 tax return resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 2010 tax return Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 2010 tax return Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 2010 tax return Pensions and annuities. 2010 tax return If you are a U. 2010 tax return S. 2010 tax return resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 2010 tax return Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 2010 tax return Investment income. 2010 tax return If you are a U. 2010 tax return S. 2010 tax return resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 2010 tax return Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 2010 tax return Tax credit provisions. 2010 tax return If you are a U. 2010 tax return S. 2010 tax return resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 2010 tax return Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 2010 tax return S. 2010 tax return tax on the income. 2010 tax return Nondiscrimination provisions. 2010 tax return Most U. 2010 tax return S. 2010 tax return tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 2010 tax return S. 2010 tax return citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 2010 tax return Saving clauses. 2010 tax return U. 2010 tax return S. 2010 tax return treaties contain saving clauses that provide that the treaties do not affect the U. 2010 tax return S. 2010 tax return taxation of its own citizens and residents. 2010 tax return As a result, U. 2010 tax return S. 2010 tax return citizens and residents generally cannot use the treaty to reduce their U. 2010 tax return S. 2010 tax return tax liability. 2010 tax return However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 2010 tax return S. 2010 tax return citizens or residents. 2010 tax return It is important that you examine the applicable saving clause to determine if an exception applies. 2010 tax return More information on treaties. 2010 tax return   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 2010 tax return Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 2010 tax return S. 2010 tax return ” appears in the treaty exemption discussions in Publication 901. 2010 tax return   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 2010 tax return Competent Authority Assistance If you are a U. 2010 tax return S. 2010 tax return citizen or resident alien, you can request assistance from the U. 2010 tax return S. 2010 tax return competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 2010 tax return You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 2010 tax return The U. 2010 tax return S. 2010 tax return competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 2010 tax return Effect of request for assistance. 2010 tax return   If your request provides a basis for competent authority assistance, the U. 2010 tax return S. 2010 tax return competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 2010 tax return How to make your request. 2010 tax return   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 2010 tax return You are denied treaty benefits. 2010 tax return Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 2010 tax return   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 2010 tax return Some of the steps you should consider taking include the following. 2010 tax return Filing a protective claim for credit or refund of U. 2010 tax return S. 2010 tax return taxes. 2010 tax return Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 2010 tax return Avoiding the lapse or termination of your right to appeal any tax determination. 2010 tax return Complying with all applicable procedures for invoking competent authority consideration. 2010 tax return Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 2010 tax return S. 2010 tax return or treaty country tax. 2010 tax return Taxpayers can consult with the U. 2010 tax return S. 2010 tax return competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 2010 tax return   The request should contain all essential items of information, including the following items. 2010 tax return A reference to the treaty and the treaty provisions on which the request is based. 2010 tax return The years and amounts involved in both U. 2010 tax return S. 2010 tax return dollars and foreign currency. 2010 tax return A brief description of the issues for which competent authority assistance is requested. 2010 tax return   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 2010 tax return Revenue Procedure 2006-54 is available at www. 2010 tax return irs. 2010 tax return gov/irb/2006-49_IRB/ar13. 2010 tax return html. 2010 tax return   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2010 tax return S. 2010 tax return competent authority assistance under tax treaties. 2010 tax return As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 2010 tax return    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 2010 tax return   In the case of U. 2010 tax return S. 2010 tax return - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 2010 tax return If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 2010 tax return Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 2010 tax return This table is updated through October 31, 2013. 2010 tax return You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2010 tax return You can obtain the text of most U. 2010 tax return S. 2010 tax return treaties at IRS. 2010 tax return gov. 2010 tax return You also can request the text of treaties from the Department of Treasury at the following address. 2010 tax return Department of Treasury Office of Business and Public Liaison Rm. 2010 tax return 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 2010 tax return S. 2010 tax return Virgin Islands, you can call the IRS at 1-800-829-1040. 2010 tax return Table 6–1. 2010 tax return List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2010 tax return D. 2010 tax return ) Australia TIAS 10773 Dec. 2010 tax return 1, 1983 1986-2 C. 2010 tax return B. 2010 tax return 220 1986-2 C. 2010 tax return B. 2010 tax return 246 Protocol TIAS Jan. 2010 tax return 1, 2004     Austria TIAS Jan. 2010 tax return 1, 1999     Bangladesh TIAS Jan. 2010 tax return 1, 2007     Barbados TIAS 11090 Jan. 2010 tax return 1, 1984 1991-2 C. 2010 tax return B. 2010 tax return 436 1991-2 C. 2010 tax return B. 2010 tax return 466 Protocol TIAS Jan. 2010 tax return 1, 2005     Belgium TIAS Jan. 2010 tax return 1, 2008     Bulgaria TIAS Jan. 2010 tax return 1, 2009     Canada2 TIAS 11087 Jan. 2010 tax return 1, 1985 1986-2 C. 2010 tax return B. 2010 tax return 258 1987-2 C. 2010 tax return B. 2010 tax return 298 Protocol TIAS Jan. 2010 tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. 2010 tax return 1, 1987 1988-1 C. 2010 tax return B. 2010 tax return 414 1988-1 C. 2010 tax return B. 2010 tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2010 tax return 1, 1976 1976-2 C. 2010 tax return B. 2010 tax return 463 1976-2 C. 2010 tax return B. 2010 tax return 475 Cyprus TIAS 10965 Jan. 2010 tax return 1, 1986 1989-2 C. 2010 tax return B. 2010 tax return 280 1989-2 C. 2010 tax return B. 2010 tax return 314 Czech Republic TIAS Jan. 2010 tax return 1, 1993     Denmark TIAS Jan. 2010 tax return 1, 2001     Protocol TIAS Jan. 2010 tax return 1, 2008     Egypt TIAS 10149 Jan. 2010 tax return 1, 1982 1982-1 C. 2010 tax return B. 2010 tax return 219 1982-1 C. 2010 tax return B. 2010 tax return 243 Estonia TIAS Jan. 2010 tax return 1, 2000     Finland TIAS 12101 Jan. 2010 tax return 1, 1991     Protocol TIAS Jan. 2010 tax return 1, 2008     France TIAS Jan. 2010 tax return 1, 1996     Protocol TIAS Jan. 2010 tax return 1, 2009     Germany TIAS Jan. 2010 tax return 1, 1990     Protocol TIAS Jan. 2010 tax return 1, 2008     Greece TIAS 2902 Jan. 2010 tax return 1, 1953 1958-2 C. 2010 tax return B. 2010 tax return 1054 T. 2010 tax return D. 2010 tax return 6109, 1954-2 C. 2010 tax return B. 2010 tax return 638 Hungary TIAS 9560 Jan. 2010 tax return 1, 1980 1980-1 C. 2010 tax return B. 2010 tax return 333 1980-1 C. 2010 tax return B. 2010 tax return 354 Iceland TIAS 8151 Jan. 2010 tax return 1, 2009     India TIAS Jan. 2010 tax return 1, 1991     Indonesia TIAS 11593 Jan. 2010 tax return 1, 1990     Ireland TIAS Jan. 2010 tax return 1, 1998     Israel TIAS Jan. 2010 tax return 1, 1995     Italy TIAS Jan. 2010 tax return 1, 2010     Jamaica TIAS 10207 Jan. 2010 tax return 1, 1982 1982-1 C. 2010 tax return B. 2010 tax return 257 1982-1 C. 2010 tax return B. 2010 tax return 291 Japan TIAS Jan. 2010 tax return 1, 2005     Kazakhstan TIAS Jan. 2010 tax return 1, 1996     Korea, South TIAS 9506 Jan. 2010 tax return 1, 1980 1979-2 C. 2010 tax return B. 2010 tax return 435 1979-2 C. 2010 tax return B. 2010 tax return 458 Latvia TIAS Jan. 2010 tax return 1, 2000     Lithuania TIAS Jan. 2010 tax return 1, 2000     Luxembourg TIAS Jan. 2010 tax return 1, 2001     Malta TIAS Jan. 2010 tax return 1, 2011     Mexico TIAS Jan. 2010 tax return 1,1994     Protocol TIAS Jan. 2010 tax return 1, 2004               Table 6–1 (continued). 2010 tax return Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2010 tax return D. 2010 tax return ) Morocco TIAS 10195 Jan. 2010 tax return 1, 1981 1982-2 C. 2010 tax return B. 2010 tax return 405 1982-2 C. 2010 tax return B. 2010 tax return 427 Netherlands TIAS Jan. 2010 tax return 1, 1994     Protocol TIAS Jan. 2010 tax return 1, 2005     New Zealand TIAS 10772 Nov. 2010 tax return 2, 1983 1990-2 C. 2010 tax return B. 2010 tax return 274 1990-2 C. 2010 tax return B. 2010 tax return 303 Protocol TIAS Jan. 2010 tax return 1, 2011     Norway TIAS 7474 Jan. 2010 tax return 1, 1971 1973-1 C. 2010 tax return B. 2010 tax return 669 1973-1 C. 2010 tax return B. 2010 tax return 693 Protocol TIAS 10205 Jan. 2010 tax return 1, 1982 1982-2 C. 2010 tax return B. 2010 tax return 440 1982-2 C. 2010 tax return B. 2010 tax return 454 Pakistan TIAS 4232 Jan. 2010 tax return 1, 1959 1960-2 C. 2010 tax return B. 2010 tax return 646 T. 2010 tax return D. 2010 tax return 6431, 1960-1 C. 2010 tax return B. 2010 tax return 755 Philippines TIAS 10417 Jan. 2010 tax return 1, 1983 1984-2 C. 2010 tax return B. 2010 tax return 384 1984-2 C. 2010 tax return B. 2010 tax return 412 Poland TIAS 8486 Jan. 2010 tax return 1, 1974 1977-1 C. 2010 tax return B. 2010 tax return 416 1977-1 C. 2010 tax return B. 2010 tax return 427 Portugal TIAS Jan. 2010 tax return 1, 1996     Romania TIAS 8228 Jan. 2010 tax return 1, 1974 1976-2 C. 2010 tax return B. 2010 tax return 492 1976-2 C. 2010 tax return B. 2010 tax return 504 Russia TIAS Jan. 2010 tax return 1, 1994     Slovak Republic TIAS Jan. 2010 tax return 1, 1993     Slovenia TIAS Jan. 2010 tax return 1, 2002     South Africa TIAS Jan. 2010 tax return 1, 1998     Spain TIAS Jan. 2010 tax return 1, 1991     Sri Lanka TIAS Jan. 2010 tax return 1, 2004     Sweden TIAS Jan. 2010 tax return 1, 1996     Protocol TIAS Jan. 2010 tax return 1, 2007     Switzerland TIAS Jan. 2010 tax return 1, 1998     Thailand TIAS Jan. 2010 tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2010 tax return 1, 1970 1971-2 C. 2010 tax return B. 2010 tax return 479   Tunisia TIAS Jan. 2010 tax return 1, 1990     Turkey TIAS Jan. 2010 tax return 1, 1998     Ukraine TIAS Jan. 2010 tax return 1, 2001     United Kingdom TIAS Jan. 2010 tax return 1, 2004     Venezuela TIAS Jan. 2010 tax return 1, 2000      1(TIAS) — Treaties and Other International Act Series. 2010 tax return  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 2010 tax return 3The U. 2010 tax return S. 2010 tax return -U. 2010 tax return S. 2010 tax return S. 2010 tax return R. 2010 tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2010 tax return Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Return

2010 tax return Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. 2010 tax return irs. 2010 tax return gov/pub15a. 2010 tax return What's New Social security and Medicare tax for 2014. 2010 tax return  The social security tax rate is 6. 2010 tax return 2% each for the employee and employer, unchanged from 2013. 2010 tax return The social security wage base limit is $117,000. 2010 tax return The Medicare tax rate is 1. 2010 tax return 45% each for the employee and employer, unchanged from 2013. 2010 tax return There is no wage base limit for Medicare tax. 2010 tax return 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 return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2010 tax return Withholding allowance. 2010 tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2010 tax return Same-sex marriage. 2010 tax return  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 return For more information, see Revenue Ruling 2013-17, 2013-38 I. 2010 tax return R. 2010 tax return B. 2010 tax return 201, available at www. 2010 tax return irs. 2010 tax return gov/irb/2013-38_IRB/ar07. 2010 tax return html. 2010 tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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 return Notice 2013-61, 2013-44 I. 2010 tax return R. 2010 tax return B. 2010 tax return 432, is available at www. 2010 tax return irs. 2010 tax return gov/irb/2013-44_IRB/ar10. 2010 tax return html. 2010 tax return Reminders Additional Medicare Tax withholding. 2010 tax return . 2010 tax return  In addition to withholding Medicare tax at 1. 2010 tax return 45%, you must withhold a 0. 2010 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax return 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 Additional Medicare Tax is only imposed on the employee. 2010 tax return There is no employer share of Additional Medicare Tax. 2010 tax return 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 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 return For more information on Additional Medicare Tax, visit IRS. 2010 tax return gov and enter “Additional Medicare Tax” in the search box. 2010 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2010 tax return  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 return 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 return For more information, visit IRS. 2010 tax return gov and enter “work opportunity tax credit” in the search box. 2010 tax return COBRA premium assistance credit. 2010 tax return  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 return For more information, see COBRA premium assistance credit in Publication 15 (Circular E). 2010 tax return Federal tax deposits must be made by electronic funds transfer. 2010 tax return  You must use electronic funds transfer to make all federal tax deposits. 2010 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 tax return 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 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2010 tax return EFTPS is a free service provided by the Department of Treasury. 2010 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2010 tax return For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). 2010 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. 2010 tax return eftps. 2010 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2010 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2010 tax return You must receive written notice from the IRS to file Form 944. 2010 tax return  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 2010 tax return S. 2010 tax return Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 2010 tax return You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 2010 tax return For more information on requesting to file Form 944, visit IRS. 2010 tax return gov and enter “file employment taxes annually” in the search box. 2010 tax return Employers can request to file Forms 941 instead of Form 944. 2010 tax return  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 2010 tax return You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 2010 tax return For more information on requesting to file Form 944, visit IRS. 2010 tax return gov and enter “file employment taxes annually” in the search box. 2010 tax return Aggregate Form 941 filers. 2010 tax return  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 2010 tax return Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 2010 tax return To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. 2010 tax return Aggregate Form 940 filers. 2010 tax return  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2010 tax return Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 2010 tax return To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. 2010 tax return Electronic filing and payment. 2010 tax return  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 2010 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 2010 tax return Spend less time and worry about taxes and more time running your business. 2010 tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2010 tax return For e-file, visit www. 2010 tax return irs. 2010 tax return gov/efile for additional information. 2010 tax return For EFTPS, visit www. 2010 tax return eftps. 2010 tax return gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 2010 tax return Electronic submission of Forms W-4, W-4P, W-4S and W-4V. 2010 tax return  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. 2010 tax return Form W-4, Employee's Withholding Allowance Certificate. 2010 tax return Form W-4P, Withholding Certificate for Pension or Annuity Payments. 2010 tax return Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. 2010 tax return Form W-4V, Voluntary Withholding Request. 2010 tax return For each form that you establish an electronic submission system for, you must meet each of the following five requirements. 2010 tax return The electronic system must ensure that the information received by the payer is the information sent by the payee. 2010 tax return The system must document all occasions of user access that result in a submission. 2010 tax return In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. 2010 tax return The electronic system must provide exactly the same information as the paper form. 2010 tax return The electronic submission must be signed with an electronic signature by the payee whose name is on the form. 2010 tax return The electronic signature must be the final entry in the submission. 2010 tax return Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. 2010 tax return The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. 2010 tax return For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. 2010 tax return The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. 2010 tax return You must also meet all recordkeeping requirements that apply to the paper forms. 2010 tax return For more information, see: Regulations sections 31. 2010 tax return 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). 2010 tax return You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. 2010 tax return irs. 2010 tax return gov/pub/irs-irbs/irb99-04. 2010 tax return pdf. 2010 tax return Additional employment tax information. 2010 tax return  Visit the IRS website at www. 2010 tax return irs. 2010 tax return gov/businesses and click on the Employment Taxes link under Businesses Topics. 2010 tax return Telephone help. 2010 tax return  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 2010 tax return Help for people with disabilities. 2010 tax return  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. 2010 tax return You may also use this number for assistance with unresolved tax problems. 2010 tax return Furnishing Form W-2 to employees electronically. 2010 tax return  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. 2010 tax return Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. 2010 tax return You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. 2010 tax return To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. 2010 tax return The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. 2010 tax return The employee must be informed of the scope and duration of the consent. 2010 tax return The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. 2010 tax return The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. 2010 tax return The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. 2010 tax return The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). 2010 tax return The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. 2010 tax return The employer must notify the employee of any changes to the employer's contact information. 2010 tax return You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. 2010 tax return For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. 2010 tax return 6051-1(j). 2010 tax return Photographs of missing children. 2010 tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax return 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 return Introduction This publication supplements Publication 15 (Circular E). 2010 tax return It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). 2010 tax return This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. 2010 tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. 2010 tax return Ordering publications and forms. 2010 tax return   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. 2010 tax return Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. 2010 tax return    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax return   You can also send us comments from www. 2010 tax return irs. 2010 tax return gov/formspubs. 2010 tax return Click on More Information and then click on Comment on Tax Forms and Publications. 2010 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2010 tax return Prev  Up  Next   Home   More Online Publications