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2010 Tax Tables

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2010 Tax Tables

2010 tax tables 3. 2010 tax tables   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). 2010 tax tables There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. 2010 tax tables There are also the limitations which may need to be applied if you have a net loss on Schedule E. 2010 tax tables There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. 2010 tax tables You may also have a gain or loss related to your rental property from a casualty or theft. 2010 tax tables This is considered separately from the income and expense information you report on Schedule E. 2010 tax tables Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). 2010 tax tables However, do not use that schedule to report a not-for-profit activity. 2010 tax tables See Not Rented for Profit , in chapter 4. 2010 tax tables There are also other rental situations in which forms other than Schedule E would be used. 2010 tax tables Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. 2010 tax tables , you normally report your rental income and expenses on Schedule E, Part I. 2010 tax tables List your total income, expenses, and depreciation for each rental property. 2010 tax tables Be sure to enter the number of fair rental and personal use days on line 2. 2010 tax tables If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. 2010 tax tables Complete lines 1 and 2 for each property. 2010 tax tables However, fill in lines 23a through 26 on only one Schedule E. 2010 tax tables On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. 2010 tax tables To find out if you need to attach Form 4562, see Form 4562 , later. 2010 tax tables If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. 2010 tax tables Form 6198, At-Risk Limitations. 2010 tax tables See At-Risk Rules , later. 2010 tax tables Also see Publication 925. 2010 tax tables Form 8582, Passive Activity Loss Limitations. 2010 tax tables See Passive Activity Limits , later. 2010 tax tables Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. 2010 tax tables If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. 2010 tax tables Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). 2010 tax tables Form 4562. 2010 tax tables   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. 2010 tax tables Otherwise, figure your depreciation on your own worksheet. 2010 tax tables You do not have to attach these computations to your return, but you should keep them in your records for future reference. 2010 tax tables   See Publication 946 for information on preparing Form 4562. 2010 tax tables Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. 2010 tax tables Providing substantial services. 2010 tax tables   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. 2010 tax tables Use Form 1065, U. 2010 tax tables S. 2010 tax tables Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). 2010 tax tables Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. 2010 tax tables For information, see Publication 334, Tax Guide for Small Business. 2010 tax tables Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. 2010 tax tables For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. 2010 tax tables Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. 2010 tax tables This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. 2010 tax tables If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). 2010 tax tables You will not be required to file Form 1065 for any year the election is in effect. 2010 tax tables Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. 2010 tax tables If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. 2010 tax tables For more information on qualified joint ventures, go to IRS. 2010 tax tables gov and enter “qualified joint venture” in the search box. 2010 tax tables Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. 2010 tax tables You must consider these rules in the order shown below. 2010 tax tables Both are discussed in this section. 2010 tax tables At-risk rules. 2010 tax tables These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. 2010 tax tables This applies only if the real property was placed in service after 1986. 2010 tax tables Passive activity limits. 2010 tax tables Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. 2010 tax tables However, there are exceptions. 2010 tax tables At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. 2010 tax tables Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. 2010 tax tables In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. 2010 tax tables You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. 2010 tax tables Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. 2010 tax tables See Publication 925 for a discussion of the at-risk rules. 2010 tax tables Form 6198. 2010 tax tables   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. 2010 tax tables Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. 2010 tax tables For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. 2010 tax tables For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. 2010 tax tables Deductions or losses from passive activities are limited. 2010 tax tables You generally cannot offset income, other than passive income, with losses from passive activities. 2010 tax tables Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. 2010 tax tables Any excess loss or credit is carried forward to the next tax year. 2010 tax tables Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. 2010 tax tables For a detailed discussion of these rules, see Publication 925. 2010 tax tables Real estate professionals. 2010 tax tables   If you are a real estate professional, complete line 43 of Schedule E. 2010 tax tables      You qualify as a real estate professional for the tax year if you meet both of the following requirements. 2010 tax tables More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. 2010 tax tables You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. 2010 tax tables If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. 2010 tax tables For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. 2010 tax tables   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. 2010 tax tables You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. 2010 tax tables   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. 2010 tax tables However, you can count your spouse's participation in an activity in determining if you materially participated. 2010 tax tables Real property trades or businesses. 2010 tax tables   A real property trade or business is a trade or business that does any of the following with real property. 2010 tax tables Develops or redevelops it. 2010 tax tables Constructs or reconstructs it. 2010 tax tables Acquires it. 2010 tax tables Converts it. 2010 tax tables Rents or leases it. 2010 tax tables Operates or manages it. 2010 tax tables Brokers it. 2010 tax tables Choice to treat all interests as one activity. 2010 tax tables   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. 2010 tax tables You can make this choice for any year that you qualify as a real estate professional. 2010 tax tables If you forgo making the choice for one year, you can still make it for a later year. 2010 tax tables   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. 2010 tax tables This is true even if you are not a real estate professional in any intervening year. 2010 tax tables (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. 2010 tax tables )   See the Instructions for Schedule E for information about making this choice. 2010 tax tables Material participation. 2010 tax tables   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. 2010 tax tables For details, see Publication 925 or the Instructions for Schedule C. 2010 tax tables Participating spouse. 2010 tax tables   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. 2010 tax tables Do this even if your spouse owns no interest in the activity or files a separate return for the year. 2010 tax tables Form 8582. 2010 tax tables    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. 2010 tax tables See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. 2010 tax tables   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. 2010 tax tables Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. 2010 tax tables Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2010 tax tables Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. 2010 tax tables This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. 2010 tax tables Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. 2010 tax tables Example. 2010 tax tables Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. 2010 tax tables $2,000 of Jane's $3,500 loss offsets her passive income. 2010 tax tables The remaining $1,500 loss can be deducted from her $40,000 wages. 2010 tax tables The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. 2010 tax tables Active participation. 2010 tax tables   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. 2010 tax tables Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. 2010 tax tables Example. 2010 tax tables Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. 2010 tax tables Mike had advertised and rented the house to the current tenant himself. 2010 tax tables He also collected the rents, which usually came by mail. 2010 tax tables All repairs were either made or contracted out by Mike. 2010 tax tables Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. 2010 tax tables Maximum special allowance. 2010 tax tables   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. 2010 tax tables   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. 2010 tax tables If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. 2010 tax tables   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. 2010 tax tables Modified adjusted gross income (MAGI). 2010 tax tables   This is your adjusted gross income from Form 1040, U. 2010 tax tables S. 2010 tax tables Individual Income Tax Return, line 38, or Form 1040NR, U. 2010 tax tables S. 2010 tax tables Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. 2010 tax tables S. 2010 tax tables savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). 2010 tax tables Form 8582 not required. 2010 tax tables   Do not complete Form 8582 if you meet all of the following conditions. 2010 tax tables Your only passive activities were rental real estate activities in which you actively participated. 2010 tax tables Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). 2010 tax tables If married filing separately, you lived apart from your spouse all year. 2010 tax tables You have no prior year unallowed losses from these (or any other passive) activities. 2010 tax tables You have no current or prior year unallowed credits from passive activities. 2010 tax tables Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). 2010 tax tables You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. 2010 tax tables   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. 2010 tax tables On lines 23a through 23e of your Schedule E, enter the applicable amounts. 2010 tax tables Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. 2010 tax tables You may be able to deduct the loss on your income tax return. 2010 tax tables Casualty. 2010 tax tables   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. 2010 tax tables Such events include a storm, fire, or earthquake. 2010 tax tables Theft. 2010 tax tables   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. 2010 tax tables Gain from casualty or theft. 2010 tax tables   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. 2010 tax tables Generally, you must report this gain. 2010 tax tables However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. 2010 tax tables To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. 2010 tax tables In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. 2010 tax tables The cost of the replacement property must be equal to or more than the net insurance or other payment you received. 2010 tax tables More information. 2010 tax tables   For information on business and nonbusiness casualty and theft losses, see Publication 547. 2010 tax tables How to report. 2010 tax tables    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. 2010 tax tables Follow the Instructions for Form 4684 for where to carry your net gain or loss. 2010 tax tables Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. 2010 tax tables In 2013, she rented it all 12 months for a monthly rental fee of $1,125. 2010 tax tables In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. 2010 tax tables Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. 2010 tax tables This means using the straight line method over a recovery period of 27. 2010 tax tables 5 years. 2010 tax tables She uses Table 2-2d to find her depreciation percentage. 2010 tax tables Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. 2010 tax tables For year 6, the rate is 3. 2010 tax tables 636%. 2010 tax tables Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. 2010 tax tables 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. 2010 tax tables Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. 2010 tax tables Marie also meets all of the requirements for not having to file Form 8582. 2010 tax tables She uses Schedule E, Part I, to report her rental income and expenses. 2010 tax tables She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. 2010 tax tables Form 4562 is not required. 2010 tax tables Prev  Up  Next   Home   More Online Publications
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The Volunteer Income Tax Assistance (VITA) Grant Program is an IRS initiative designed to promote and support free tax preparation service for the underserved, in both urban and non-urban locations. Service is targeted to low-to-moderate income individuals, persons with disabilities, the elderly, and limited English speaking. IRS awards matching grants each year to organizations that offer free tax preparation services during the tax filing season at locations in all 50 states and the District of Columbia. Congress appropriates this funding to support the Volunteer Income Tax Assistance Program.

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  • Significantly improve the accuracy rate of returns prepared at volunteer sites.

This webpage serves as a resource for organizations interested in applying for a VITA Grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the VITA Grant Program at Grant.Program.Office@irs.gov.

Page Last Reviewed or Updated: 07-Nov-2013

The 2010 Tax Tables

2010 tax tables Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2010 tax tables irs. 2010 tax tables gov/pub80. 2010 tax tables What's New Social security and Medicare tax for 2014. 2010 tax tables  The social security tax rate is 6. 2010 tax tables 2% each for the employee and employer, unchanged from 2013. 2010 tax tables The social security wage base limit is $117,000. 2010 tax tables The Medicare tax rate is 1. 2010 tax tables 45% each for the employee and employer, unchanged from 2013. 2010 tax tables There is no wage base limit for Medicare tax. 2010 tax tables 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 tables 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 tables Change of responsible party. 2010 tax tables . 2010 tax tables  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2010 tax tables Form 8822-B must be filed within 60 days of the change. 2010 tax tables If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2010 tax tables For a definition of “responsible party”, see the Form 8822-B instructions. 2010 tax tables Same-sex marriage. 2010 tax tables  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 tables For more information, see Revenue Ruling 2013-17, 2013-38 I. 2010 tax tables R. 2010 tax tables B. 2010 tax tables 201, available at www. 2010 tax tables irs. 2010 tax tables gov/irb/2013-38_IRB/ar07. 2010 tax tables html. 2010 tax tables Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2010 tax tables Notice 2013-61, 2013-44 I. 2010 tax tables R. 2010 tax tables B. 2010 tax tables 432, is available at www. 2010 tax tables irs. 2010 tax tables gov/irb/2013-44_IRB/ar10. 2010 tax tables html. 2010 tax tables Reminders Additional Medicare Tax withholding. 2010 tax tables  In addition to withholding Medicare tax at 1. 2010 tax tables 45%, you must withhold a 0. 2010 tax tables 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax tables 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 tables Additional Medicare Tax is only imposed on the employee. 2010 tax tables There is no employer share of Additional Medicare Tax. 2010 tax tables 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 tables For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2010 tax tables For more information on Additional Medicare Tax, visit IRS. 2010 tax tables gov and enter “Additional Medicare Tax” in the search box. 2010 tax tables Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2010 tax tables  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 tables 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 tables For more information, visit IRS. 2010 tax tables gov and enter “work opportunity tax credit” in the search box. 2010 tax tables Outsourcing payroll duties. 2010 tax tables  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2010 tax tables The employer remains responsible if the third party fails to perform any required action. 2010 tax tables If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2010 tax tables gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2010 tax tables Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2010 tax tables  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2010 tax tables For more information, see Announcement 2012-43, 2012-51 I. 2010 tax tables R. 2010 tax tables B. 2010 tax tables 723, available at www. 2010 tax tables irs. 2010 tax tables gov/irb/2012-51_IRB/ar15. 2010 tax tables html. 2010 tax tables CNMI government employees now subject to social security and Medicare taxes. 2010 tax tables  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2010 tax tables COBRA premium assistance credit. 2010 tax tables  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 tables See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2010 tax tables You can get Publication 15 (Circular E) at IRS. 2010 tax tables gov. 2010 tax tables You must receive written notice from the IRS to file Form 944. 2010 tax tables  If you have been filing Forms 941-SS 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-SS, you must contact the IRS to request to file Form 944. 2010 tax tables You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2010 tax tables For more information on requesting to file Form 944 visit IRS. 2010 tax tables gov and enter “file employment taxes annually” in the search box. 2010 tax tables Federal employers in the CNMI. 2010 tax tables  The U. 2010 tax tables S. 2010 tax tables Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2010 tax tables Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2010 tax tables Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2010 tax tables For questions, contact the CNMI Division of Revenue and Taxation. 2010 tax tables Change of address. 2010 tax tables  Use Form 8822-B to notify the IRS of an address change. 2010 tax tables Do not mail Form 8822-B with your employment tax return. 2010 tax tables Federal tax deposits must be made by electronic funds transfer. 2010 tax tables  You must use electronic funds transfer to make all federal tax deposits. 2010 tax tables Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 tax tables 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 tables Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2010 tax tables EFTPS is a free service provided by the Department of Treasury. 2010 tax tables Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2010 tax tables For more information on making federal tax deposits, see How To Deposit in section 8. 2010 tax tables For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2010 tax tables eftps. 2010 tax tables gov or call 1-800-555-4477 (U. 2010 tax tables S. 2010 tax tables Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2010 tax tables Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2010 tax tables Electronic filing and payment. 2010 tax tables  Using electronic options can make filing a return and paying your federal tax easier. 2010 tax tables Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2010 tax tables You can use IRS e-file to file certain returns. 2010 tax tables If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2010 tax tables Do not use EFW to pay taxes that are required to be deposited. 2010 tax tables Visit the IRS website at www. 2010 tax tables irs. 2010 tax tables gov/efile for more information on filing electronically. 2010 tax tables For more information on paying your taxes using EFW, visit the IRS website at www. 2010 tax tables irs. 2010 tax tables gov/e-pay. 2010 tax tables A fee may be charged to file electronically. 2010 tax tables For EFTPS, visit www. 2010 tax tables eftps. 2010 tax tables gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2010 tax tables S. 2010 tax tables Virgin Islands only) or 303-967-5916 (toll call). 2010 tax tables For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2010 tax tables socialsecurity. 2010 tax tables gov/employer. 2010 tax tables If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2010 tax tables If a valid EIN is not provided, the return or payment will not be processed. 2010 tax tables This may result in penalties and delays in processing your return or payment. 2010 tax tables Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2010 tax tables  Employers in American Samoa, the CNMI, Guam, and the U. 2010 tax tables S. 2010 tax tables Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2010 tax tables Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2010 tax tables For more information, visit Social Security Administration's SSA website at www. 2010 tax tables ssa. 2010 tax tables gov/bso/bsowelcome. 2010 tax tables htm. 2010 tax tables Credit or debit card payments. 2010 tax tables  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2010 tax tables irs. 2010 tax tables gov/e-pay. 2010 tax tables However, do not use credit or debit cards to make federal tax deposits. 2010 tax tables Hiring new employees. 2010 tax tables  Record the number and name from each new employee's social security card. 2010 tax tables An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2010 tax tables See section 3. 2010 tax tables Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2010 tax tables  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2010 tax tables For more information, see the Instructions for Schedule D (Form 941). 2010 tax tables Apply for an employer identification number (EIN) online. 2010 tax tables  You can apply for an EIN online by visiting IRS. 2010 tax tables gov and clicking on the Apply for an EIN Online link under Tools. 2010 tax tables Dishonored payments. 2010 tax tables  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2010 tax tables The penalty is $25 or 2% of the payment, whichever is more. 2010 tax tables However, the penalty on dishonored payments of $24. 2010 tax tables 99 or less is an amount equal to the payment. 2010 tax tables For example, a dishonored payment of $18 is charged a penalty of $18. 2010 tax tables Private delivery services. 2010 tax tables  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2010 tax tables The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2010 tax tables Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2010 tax tables United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2010 tax tables M. 2010 tax tables , UPS Worldwide Express Plus, and UPS Worldwide Express. 2010 tax tables For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2010 tax tables gov and enter “private delivery service” in the search box. 2010 tax tables Your private delivery service can tell you how to get written proof of the mailing date. 2010 tax tables Private delivery services cannot deliver items to P. 2010 tax tables O. 2010 tax tables boxes. 2010 tax tables You must use the U. 2010 tax tables S. 2010 tax tables Postal Service to mail any item to an IRS P. 2010 tax tables O. 2010 tax tables box address. 2010 tax tables Recordkeeping. 2010 tax tables  Keep all records of employment taxes for 4 years. 2010 tax tables These should be available for IRS review. 2010 tax tables There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2010 tax tables Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2010 tax tables See Farm Crew Leaders in section 2. 2010 tax tables Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2010 tax tables  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2010 tax tables Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2010 tax tables See Regulations sections 1. 2010 tax tables 1361-4(a)(7) and 301. 2010 tax tables 7701-2(c)(2)(iv). 2010 tax tables Photographs of missing children. 2010 tax tables  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2010 tax tables Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax tables 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 tables Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2010 tax tables A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2010 tax tables However, a statewide legal holiday does not delay the due date of federal tax deposits. 2010 tax tables See Deposits on Business Days Only in section 8. 2010 tax tables For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2010 tax tables S. 2010 tax tables Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2010 tax tables See Private delivery services under Reminders. 2010 tax tables The following are important dates and responsibilities. 2010 tax tables Also see Publication 509, Tax Calendars. 2010 tax tables By January 31. 2010 tax tables   Furnish wage and tax statements to employees. 2010 tax tables Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2010 tax tables See section 10 for more information. 2010 tax tables File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2010 tax tables If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2010 tax tables U. 2010 tax tables S. 2010 tax tables Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2010 tax tables Pay or deposit (if more than $500) any balance of the tax due. 2010 tax tables If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2010 tax tables File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2010 tax tables If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2010 tax tables By February 28. 2010 tax tables  File paper wage and tax statements with the Social Security Administration (SSA). 2010 tax tables File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2010 tax tables For electronically filed returns, see By March 31 next. 2010 tax tables By March 31. 2010 tax tables  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2010 tax tables Visit the SSA's Reporting Instructions & Information webpage at www. 2010 tax tables socialsecurity. 2010 tax tables gov/employer for more information. 2010 tax tables By April 30, July 31, October 31, and January 31. 2010 tax tables  File Form 941-SS with the IRS. 2010 tax tables If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2010 tax tables Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2010 tax tables Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2010 tax tables If $500 or less, carry it over to the next quarter. 2010 tax tables See section 11 for more information. 2010 tax tables Prev  Up  Next   Home   More Online Publications