File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2011 Ez Tax Form

2008 TurbotaxFile 2012 Federal Taxes1040ez Instructions 2012E File TaxesIrs 2012 Tax Forms 1040ez InstructionsForm 1040nr EzIrs Gov 1040ez FormIrs Tax TablesH & R Block FreeFree File Fillable FormsFree Federal And State Tax FilingFederal Tax Return Forms 1040ezTurbo Tax AmendmentHow To File 2010 Taxes Late2012 1040xFiling Tax Amendment2012 940 Tax FormWhere Can I File My State And Federal Taxes Online For Free1040ez Free File OnlineState Income Tax EfileIrs 2012 1040 Tax FormsAmended Tax Return Form 2013Irs Ez Tax Form1040 EasyFederal Income Tax AmendmentFiling A 1040x OnlineI Need To Print A Free 1040x FormIrs Amendment Form2010 1040 Tax FormsWhere Can I File 2012 TaxesMilitary Filing TaxesH And R Block Free Tax Return2014 1040ez FormsFederal Tax Forms 1040xFree Tax Filing Federal And StateHow To Amend State Tax Return2012 Tax Form 1040Federal Tax Return 1040ez140 Ez1040ez State Tax Form

2011 Ez Tax Form

2011 ez tax form Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 2011 ez tax form Filing options when no return is required. 2011 ez tax form What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 2011 ez tax form Claim for refund process. 2011 ez tax form How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 2011 ez tax form The worker is your employee if you can control not only what work is done, but how it is done. 2011 ez tax form If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 2011 ez tax form It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 2011 ez tax form Example. 2011 ez tax form You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 2011 ez tax form Betty follows your specific instructions about household and child care duties. 2011 ez tax form You provide the household equipment and supplies that Betty needs to do her work. 2011 ez tax form Betty is your household employee. 2011 ez tax form Household work. 2011 ez tax form   Household work is work done in or around your home. 2011 ez tax form Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 2011 ez tax form Workers who are not your employees. 2011 ez tax form   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 2011 ez tax form A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 2011 ez tax form   A worker who performs child care services for you in his or her home generally is not your employee. 2011 ez tax form   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 2011 ez tax form Example. 2011 ez tax form You made an agreement with John Peters to care for your lawn. 2011 ez tax form John runs a lawn care business and offers his services to the general public. 2011 ez tax form He provides his own tools and supplies, and he hires and pays any helpers he needs. 2011 ez tax form Neither John nor his helpers are your household employees. 2011 ez tax form More information. 2011 ez tax form   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 2011 ez tax form Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 2011 ez tax form When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 2011 ez tax form S. 2011 ez tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2011 ez tax form No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 2011 ez tax form You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 2011 ez tax form Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 2011 ez tax form You should keep the completed Form I-9 in your own records. 2011 ez tax form Do not submit it to the IRS, the USCIS, or any other government or other entity. 2011 ez tax form The form must be kept available for review upon notice by an authorized U. 2011 ez tax form S. 2011 ez tax form Government official. 2011 ez tax form Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 2011 ez tax form Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 2011 ez tax form uscis. 2011 ez tax form gov. 2011 ez tax form If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 2011 ez tax form You also can visit the USCIS website at www. 2011 ez tax form uscis. 2011 ez tax form gov to get Form I-9. 2011 ez tax form For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 2011 ez tax form Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 2011 ez tax form To find out, read Table 1. 2011 ez tax form You do not need to withhold federal income tax from your household employee's wages. 2011 ez tax form But if your employee asks you to withhold it, you can. 2011 ez tax form See Do You Need To Withhold Federal Income Tax, later. 2011 ez tax form If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 2011 ez tax form If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 2011 ez tax form The rest of this publication does not apply to you. 2011 ez tax form State employment taxes. 2011 ez tax form   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 2011 ez tax form For a list of state unemployment tax agencies, visit the U. 2011 ez tax form S. 2011 ez tax form Department of Labor's website at www. 2011 ez tax form workforcesecurity. 2011 ez tax form doleta. 2011 ez tax form gov/unemploy/agencies. 2011 ez tax form asp. 2011 ez tax form You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2011 ez tax form    Table 1. 2011 ez tax form Do You Need To Pay Employment Taxes? IF you . 2011 ez tax form . 2011 ez tax form . 2011 ez tax form THEN you need to . 2011 ez tax form . 2011 ez tax form . 2011 ez tax form A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 2011 ez tax form Withhold and pay social security and Medicare taxes. 2011 ez tax form The taxes are 15. 2011 ez tax form 3%1 of cash wages. 2011 ez tax form Your employee's share is 7. 2011 ez tax form 65%1. 2011 ez tax form   (You can choose to pay it yourself and not withhold it. 2011 ez tax form ) Your share is 7. 2011 ez tax form 65%. 2011 ez tax form   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 2011 ez tax form B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 2011 ez tax form Pay federal unemployment tax. 2011 ez tax form The tax is 6% of cash wages. 2011 ez tax form Wages over $7,000 a year per employee are not taxed. 2011 ez tax form You also may owe state unemployment tax. 2011 ez tax form   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 2011 ez tax form 1In addition to withholding Medicare tax at 1. 2011 ez tax form 45%, you must withhold a 0. 2011 ez tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 ez tax form 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. 2011 ez tax form Additional Medicare Tax is only imposed on the employee. 2011 ez tax form There is no employer share of Additional Medicare Tax. 2011 ez tax form 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. 2011 ez tax form Note. 2011 ez tax form If neither A nor B above applies, you do not need to pay any federal employment taxes. 2011 ez tax form But you may still need to pay state employment taxes. 2011 ez tax form Table 2. 2011 ez tax form Household Employer's Checklist You may need to do the following things when you have a household employee. 2011 ez tax form   When you hire a household employee: □ Find out if the person can legally work in the United States. 2011 ez tax form  □ Find out if you need to pay state taxes. 2011 ez tax form When you pay your household employee: □ Withhold social security and Medicare taxes. 2011 ez tax form  □ Withhold federal income tax. 2011 ez tax form  □ Decide how you will make tax payments. 2011 ez tax form  □ Keep records. 2011 ez tax form By February 2, 2015: □ Get an employer identification number (EIN). 2011 ez tax form  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 2011 ez tax form By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 2011 ez tax form By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 2011 ez tax form  If you do not have to file a return, file Schedule H by itself. 2011 ez tax form Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 2011 ez tax form The Medicare tax pays for hospital insurance. 2011 ez tax form Both you and your household employee may owe social security and Medicare taxes. 2011 ez tax form Your share is 7. 2011 ez tax form 65% (6. 2011 ez tax form 2% for social security tax and 1. 2011 ez tax form 45% for Medicare tax) of the employee's social security and Medicare wages. 2011 ez tax form Your employee's share is also 7. 2011 ez tax form 65% (6. 2011 ez tax form 2% for social security tax and 1. 2011 ez tax form 45% for Medicare tax). 2011 ez tax form In addition to withholding Medicare tax at 1. 2011 ez tax form 45%, you must withhold a 0. 2011 ez tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 ez tax form 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. 2011 ez tax form Additional Medicare Tax is only imposed on the employee. 2011 ez tax form There is no employer share of Additional Medicare Tax. 2011 ez tax form 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. 2011 ez tax form For more information on Additional Medicare Tax, visit IRS. 2011 ez tax form gov and enter “Additional Medicare Tax” in the search box. 2011 ez tax form Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2011 ez tax form You are responsible for payment of your employee's share of the taxes as well as your own. 2011 ez tax form You can either withhold your employee's share from the employee's wages or pay it from your own funds. 2011 ez tax form If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 2011 ez tax form Pay the taxes as discussed under How Do You Make Tax Payments, later. 2011 ez tax form Also, see What Forms Must You File, later. 2011 ez tax form Social security and Medicare wages. 2011 ez tax form   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 2011 ez tax form   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 2011 ez tax form However, any noncash wages you pay do not count as social security and Medicare wages. 2011 ez tax form   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 2011 ez tax form Cash wages. 2011 ez tax form   Cash wages include wages you pay by check, money order, etc. 2011 ez tax form Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 2011 ez tax form However, cash you give your employee in place of these items is included in cash wages. 2011 ez tax form State disability payments treated as wages. 2011 ez tax form   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 2011 ez tax form For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 2011 ez tax form Wages not counted. 2011 ez tax form   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 2011 ez tax form Your spouse. 2011 ez tax form Your child who is under the age of 21. 2011 ez tax form Your parent. 2011 ez tax form Exception: Count these wages if both the following conditions apply. 2011 ez tax form Your parent cares for your child who is either of the following. 2011 ez tax form Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 2011 ez tax form Your marital status is one of the following. 2011 ez tax form You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 2011 ez tax form An employee who is under the age of 18 at any time during the year. 2011 ez tax form Exception: Count these wages if providing household services is the employee's principal occupation. 2011 ez tax form If the employee is a student, providing household services is not considered to be his or her principal occupation. 2011 ez tax form Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 2011 ez tax form Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 2011 ez tax form If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 2011 ez tax form A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2011 ez tax form If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 2011 ez tax form If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 2011 ez tax form See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 2011 ez tax form Withholding the employee's share. 2011 ez tax form   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 2011 ez tax form However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 2011 ez tax form   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 2011 ez tax form If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 2011 ez tax form   Withhold 7. 2011 ez tax form 65% (6. 2011 ez tax form 2% for social security tax and 1. 2011 ez tax form 45% for Medicare tax) from each payment of social security and Medicare wages. 2011 ez tax form Generally, you can use Table 3 to figure the proper amount to withhold. 2011 ez tax form You will pay the amount withheld to the IRS with your share of the taxes. 2011 ez tax form Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 2011 ez tax form Table 3. 2011 ez tax form Employee Social Security (6. 2011 ez tax form 2%) and Medicare (1. 2011 ez tax form 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 2011 ez tax form ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2011 ez tax form For example, on a wage payment of $180, the employee social security tax is $11. 2011 ez tax form 16 ($6. 2011 ez tax form 20 tax on $100 plus $4. 2011 ez tax form 96 on $80 wages). 2011 ez tax form The employee Medicare tax is $2. 2011 ez tax form 61 ($1. 2011 ez tax form 45 tax on $100 plus $1. 2011 ez tax form 16 on $80 wages). 2011 ez tax form If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 2011 ez tax form 00 . 2011 ez tax form $ . 2011 ez tax form 06 $ . 2011 ez tax form 01 $ 51. 2011 ez tax form 00 . 2011 ez tax form $ 3. 2011 ez tax form 16 $ . 2011 ez tax form 74 2. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 12 . 2011 ez tax form 03 52. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 22 . 2011 ez tax form 75 3. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 19 . 2011 ez tax form 04 53. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 29 . 2011 ez tax form 77 4. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 25 . 2011 ez tax form 06 54. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 35 . 2011 ez tax form 78 5. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 31 . 2011 ez tax form 07 55. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 41 . 2011 ez tax form 80 6. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 37 . 2011 ez tax form 09 56. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 47 . 2011 ez tax form 81 7. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 43 . 2011 ez tax form 10 57. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 53 . 2011 ez tax form 83 8. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 50 . 2011 ez tax form 12 58. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 60 . 2011 ez tax form 84 9. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 56 . 2011 ez tax form 13 59. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 66 . 2011 ez tax form 86 10. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 62 . 2011 ez tax form 15 60. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 72 . 2011 ez tax form 87 11. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 68 . 2011 ez tax form 16 61. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 78 . 2011 ez tax form 88 12. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 74 . 2011 ez tax form 17 62. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 84 . 2011 ez tax form 90 13. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 81 . 2011 ez tax form 19 63. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 91 . 2011 ez tax form 91 14. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 87 . 2011 ez tax form 20 64. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 97 . 2011 ez tax form 93 15. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 93 . 2011 ez tax form 22 65. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 03 . 2011 ez tax form 94 16. 2011 ez tax form 00 . 2011 ez tax form . 2011 ez tax form 99 . 2011 ez tax form 23 66. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 09 . 2011 ez tax form 96 17. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 05 . 2011 ez tax form 25 67. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 15 . 2011 ez tax form 97 18. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 12 . 2011 ez tax form 26 68. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 22 . 2011 ez tax form 99 19. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 18 . 2011 ez tax form 28 69. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 28 1. 2011 ez tax form 00 20. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 24 . 2011 ez tax form 29 70. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 34 1. 2011 ez tax form 02 21. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 30 . 2011 ez tax form 30 71. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 40 1. 2011 ez tax form 03 22. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 36 . 2011 ez tax form 32 72. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 46 1. 2011 ez tax form 04 23. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 43 . 2011 ez tax form 33 73. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 53 1. 2011 ez tax form 06 24. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 49 . 2011 ez tax form 35 74. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 59 1. 2011 ez tax form 07 25. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 55 . 2011 ez tax form 36 75. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 65 1. 2011 ez tax form 09 26. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 61 . 2011 ez tax form 38 76. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 71 1. 2011 ez tax form 10 27. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 67 . 2011 ez tax form 39 77. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 77 1. 2011 ez tax form 12 28. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 74 . 2011 ez tax form 41 78. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 84 1. 2011 ez tax form 13 29. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 80 . 2011 ez tax form 42 79. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 90 1. 2011 ez tax form 15 30. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 86 . 2011 ez tax form 44 80. 2011 ez tax form 00 . 2011 ez tax form 4. 2011 ez tax form 96 1. 2011 ez tax form 16 31. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 92 . 2011 ez tax form 45 81. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 02 1. 2011 ez tax form 17 32. 2011 ez tax form 00 . 2011 ez tax form 1. 2011 ez tax form 98 . 2011 ez tax form 46 82. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 08 1. 2011 ez tax form 19 33. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 05 . 2011 ez tax form 48 83. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 15 1. 2011 ez tax form 20 34. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 11 . 2011 ez tax form 49 84. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 21 1. 2011 ez tax form 22 35. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 17 . 2011 ez tax form 51 85. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 27 1. 2011 ez tax form 23 36. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 23 . 2011 ez tax form 52 86. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 33 1. 2011 ez tax form 25 37. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 29 . 2011 ez tax form 54 87. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 39 1. 2011 ez tax form 26 38. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 36 . 2011 ez tax form 55 88. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 46 1. 2011 ez tax form 28 39. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 42 . 2011 ez tax form 57 89. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 52 1. 2011 ez tax form 29 40. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 48 . 2011 ez tax form 58 90. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 58 1. 2011 ez tax form 31 41. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 54 . 2011 ez tax form 59 91. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 64 1. 2011 ez tax form 32 42. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 60 . 2011 ez tax form 61 92. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 70 1. 2011 ez tax form 33 43. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 67 . 2011 ez tax form 62 93. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 77 1. 2011 ez tax form 35 44. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 73 . 2011 ez tax form 64 94. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 83 1. 2011 ez tax form 36 45. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 79 . 2011 ez tax form 65 95. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 89 1. 2011 ez tax form 38 46. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 85 . 2011 ez tax form 67 96. 2011 ez tax form 00 . 2011 ez tax form 5. 2011 ez tax form 95 1. 2011 ez tax form 39 47. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 91 . 2011 ez tax form 68 97. 2011 ez tax form 00 . 2011 ez tax form 6. 2011 ez tax form 01 1. 2011 ez tax form 41 48. 2011 ez tax form 00 . 2011 ez tax form 2. 2011 ez tax form 98 . 2011 ez tax form 70 98. 2011 ez tax form 00 . 2011 ez tax form 6. 2011 ez tax form 08 1. 2011 ez tax form 42 49. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 04 . 2011 ez tax form 71 99. 2011 ez tax form 00 . 2011 ez tax form 6. 2011 ez tax form 14 1. 2011 ez tax form 44 50. 2011 ez tax form 00 . 2011 ez tax form 3. 2011 ez tax form 10 . 2011 ez tax form 73 100. 2011 ez tax form 00 . 2011 ez tax form 6. 2011 ez tax form 20 1. 2011 ez tax form 45 1In addition to withholding Medicare tax at 1. 2011 ez tax form 45%, you must withhold a 0. 2011 ez tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 ez tax form 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. 2011 ez tax form Additional Medicare Tax is only imposed on the employee. 2011 ez tax form There is no employer share of Additional Medicare Tax. 2011 ez tax form 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. 2011 ez tax form   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 2011 ez tax form If you withhold too much, you should repay the employee. 2011 ez tax form    In addition to withholding Medicare tax at 1. 2011 ez tax form 45%, you must withhold a 0. 2011 ez tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 ez tax form 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. 2011 ez tax form Additional Medicare Tax is only imposed on the employee. 2011 ez tax form There is no employer share of Additional Medicare Tax. 2011 ez tax form 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. 2011 ez tax form For more information on Additional Medicare Tax, visit IRS. 2011 ez tax form gov and enter “Additional Medicare Tax” in the search box. 2011 ez tax form Example. 2011 ez tax form On February 13, 2014, Mary Brown hired Jane R. 2011 ez tax form Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 2011 ez tax form Jane worked for the remainder of the year (a total of 46 weeks). 2011 ez tax form Mary did not give Jane a Form W-4 to request federal or state tax withholding. 2011 ez tax form The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 2011 ez tax form See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 2011 ez tax form Total cash wages paid to Jane $2,300. 2011 ez tax form 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 2011 ez tax form 60 ($2,300 x 6. 2011 ez tax form 2% (. 2011 ez tax form 062))         Medicare tax $33. 2011 ez tax form 35       ($2,300 x 1. 2011 ez tax form 45% (. 2011 ez tax form 0145)) Mary's share of:     Social security tax $142. 2011 ez tax form 60  ($2,300 x 6. 2011 ez tax form 2% (. 2011 ez tax form 062))           Medicare tax $33. 2011 ez tax form 35  ($2,300 x 1. 2011 ez tax form 45% (. 2011 ez tax form 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 2011 ez tax form 00   Box 4: Social security tax withheld 142. 2011 ez tax form 60   Box 6: Medicare tax withheld 33. 2011 ez tax form 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 2011 ez tax form Not withholding the employee's share. 2011 ez tax form   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 2011 ez tax form The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 2011 ez tax form However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 2011 ez tax form Example. 2011 ez tax form In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 2011 ez tax form You expect to pay your employee $1,900 or more for the year. 2011 ez tax form You decide to pay your employee's share of social security and Medicare taxes from your own funds. 2011 ez tax form You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 2011 ez tax form For social security and Medicare tax purposes, your employee's wages each payday are $100. 2011 ez tax form For each wage payment, you will pay $15. 2011 ez tax form 30 when you pay the taxes. 2011 ez tax form This is $7. 2011 ez tax form 65 ($6. 2011 ez tax form 20 for social security tax + $1. 2011 ez tax form 45 for Medicare tax) to cover your employee's share plus $7. 2011 ez tax form 65 ($6. 2011 ez tax form 20 for social security tax + $1. 2011 ez tax form 45 for Medicare tax) for your share. 2011 ez tax form For income tax purposes, your employee's wages each payday are $107. 2011 ez tax form 65 ($100 + the $7. 2011 ez tax form 65 you will pay to cover your employee's share of social security and Medicare taxes). 2011 ez tax form Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 2011 ez tax form Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 2011 ez tax form Or, you may owe only the FUTA tax or only the state unemployment tax. 2011 ez tax form To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 2011 ez tax form For a list of state unemployment tax agencies, visit the U. 2011 ez tax form S. 2011 ez tax form Department of Labor's website at www. 2011 ez tax form workforcesecurity. 2011 ez tax form doleta. 2011 ez tax form gov/unemploy/agencies. 2011 ez tax form asp. 2011 ez tax form You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2011 ez tax form The FUTA tax is 6. 2011 ez tax form 0% of your employee's FUTA wages. 2011 ez tax form However, you may be able to take a credit of up to 5. 2011 ez tax form 4% against the FUTA tax, resulting in a net tax rate of 0. 2011 ez tax form 6%. 2011 ez tax form Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 2011 ez tax form The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 2011 ez tax form (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 2011 ez tax form ) Note. 2011 ez tax form   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 2011 ez tax form The term “legal holiday” means any legal holiday in the District of Columbia. 2011 ez tax form Pay the tax as discussed under How Do You Make Tax Payments, later. 2011 ez tax form Also, see What Forms Must You File, later. 2011 ez tax form Note. 2011 ez tax form   The 5. 2011 ez tax form 4% credit is reduced for wages paid in a credit reduction state. 2011 ez tax form See the Instructions for Schedule H (Form 1040). 2011 ez tax form Do not withhold the FUTA tax from your employee's wages. 2011 ez tax form You must pay it from your own funds. 2011 ez tax form FUTA wages. 2011 ez tax form   Figure the FUTA tax on the FUTA wages you pay. 2011 ez tax form If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 2011 ez tax form (A calendar quarter is January through March, April through June, July through September, or October through December. 2011 ez tax form ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 2011 ez tax form For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 2011 ez tax form Wages not counted. 2011 ez tax form   Do not count wages you pay to any of the following individuals as FUTA wages. 2011 ez tax form Your spouse. 2011 ez tax form Your child who is under the age of 21. 2011 ez tax form Your parent. 2011 ez tax form Credit for 2013. 2011 ez tax form   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 2011 ez tax form Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 2011 ez tax form Worksheet A. 2011 ez tax form Worksheet for Credit for Late Contributions 1. 2011 ez tax form Enter the amount from Schedule H, line 22   2. 2011 ez tax form Enter the amount from Schedule H, line 19   3. 2011 ez tax form Subtract line 2 from line 1. 2011 ez tax form If zero or less, enter -0-   4. 2011 ez tax form Enter total contributions paid to the state(s) after the Form 1040 due date   5. 2011 ez tax form Enter the smaller of line 3 or line 4   6. 2011 ez tax form Multiply line 5 by . 2011 ez tax form 90 (90%)   7. 2011 ez tax form Add lines 2 and 6   8. 2011 ez tax form Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 2011 ez tax form You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 2011 ez tax form The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 2011 ez tax form If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 2011 ez tax form If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 2011 ez tax form Pay the tax as discussed under How Do You Make Tax Payments, later. 2011 ez tax form Also, see What Forms Must You File, later. 2011 ez tax form Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 2011 ez tax form Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 2011 ez tax form Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 2011 ez tax form Publication 15 (Circular E) contains detailed instructions. 2011 ez tax form Wages. 2011 ez tax form   Figure federal income tax withholding on both cash and noncash wages you pay. 2011 ez tax form Measure wages you pay in any form other than cash by the fair market value of the noncash item. 2011 ez tax form   Do not count as wages any of the following items. 2011 ez tax form Meals provided to your employee at your home for your convenience. 2011 ez tax form Lodging provided to your employee at your home for your convenience and as a condition of employment. 2011 ez tax form Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 2011 ez tax form A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2011 ez tax form See Publication 15-B for special requirements for this exclusion. 2011 ez tax form Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 2011 ez tax form   See Publication 15 (Circular E) for more information on cash and noncash wages. 2011 ez tax form Paying tax without withholding. 2011 ez tax form   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 2011 ez tax form It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 2011 ez tax form What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 2011 ez tax form This credit reduces their tax or allows them to receive a payment from the IRS. 2011 ez tax form You also may have to give your employee a notice about the EIC. 2011 ez tax form Notice about the EIC. 2011 ez tax form   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 2011 ez tax form If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 2011 ez tax form   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 2011 ez tax form A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 2011 ez tax form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2011 ez tax form Your own written statement with the same wording as in Notice 797. 2011 ez tax form If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 2011 ez tax form If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 2011 ez tax form If Form W-2 is not required, you must notify the employee by February 7, 2015. 2011 ez tax form   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 2011 ez tax form Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 2011 ez tax form How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 2011 ez tax form Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 2011 ez tax form Add these household employment taxes to your income tax. 2011 ez tax form Pay the amount due by April 15, 2015. 2011 ez tax form For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 2011 ez tax form You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 2011 ez tax form You can pay the additional tax in any of the following ways. 2011 ez tax form Ask your employer to withhold more federal income tax from your wages in 2014. 2011 ez tax form Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 2011 ez tax form Make estimated tax payments for 2014 to the IRS. 2011 ez tax form Increase your payments if you already make estimated tax payments. 2011 ez tax form You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 2011 ez tax form (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 2011 ez tax form ) However, you will not be subject to the penalty if both of the following situations apply to you. 2011 ez tax form You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 2011 ez tax form Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 2011 ez tax form Asking for more federal income tax withholding. 2011 ez tax form   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 2011 ez tax form Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 2011 ez tax form   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 2011 ez tax form Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 2011 ez tax form   See Publication 505 to make sure you will have the right amount withheld. 2011 ez tax form It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 2011 ez tax form Paying estimated tax. 2011 ez tax form   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 2011 ez tax form You can use its payment vouchers to make your payments by check or money order. 2011 ez tax form You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 2011 ez tax form For details, see the form instructions and visit IRS. 2011 ez tax form gov. 2011 ez tax form    You can pay all the employment taxes at once or you can pay them in installments. 2011 ez tax form If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 2011 ez tax form Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 2011 ez tax form Payment option for business employers. 2011 ez tax form   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 2011 ez tax form You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 2011 ez tax form For information on depositing employment taxes, see Publication 15 (Circular E). 2011 ez tax form   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2011 ez tax form See Business employment tax returns, later. 2011 ez tax form    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 2011 ez tax form You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 2011 ez tax form More information. 2011 ez tax form   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 2011 ez tax form What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 2011 ez tax form Social security and Medicare wages. 2011 ez tax form FUTA wages. 2011 ez tax form Wages from which you withhold federal income tax. 2011 ez tax form For information on ordering employment tax forms, see How To Get Tax Help, later. 2011 ez tax form Employer identification number (EIN). 2011 ez tax form   You must include your employer identification number (EIN) on the forms you file for your household employee. 2011 ez tax form An EIN is a nine-digit number issued by the IRS. 2011 ez tax form It is not the same as a social security number. 2011 ez tax form    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 2011 ez tax form If you already have an EIN, use that number. 2011 ez tax form   If you do not have an EIN, you may apply for one online. 2011 ez tax form Go to IRS. 2011 ez tax form gov and click on the Apply for an EIN Online link under Tools. 2011 ez tax form 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. 2011 ez tax form Form W-2. 2011 ez tax form   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 2011 ez tax form Social security and Medicare wages of $1,900 or more. 2011 ez tax form Wages from which you withhold federal income tax. 2011 ez tax form You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 2011 ez tax form You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 2011 ez tax form Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 2011 ez tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2011 ez tax form socialsecurity. 2011 ez tax form gov/employer for guidelines on filing electronically. 2011 ez tax form Employee who leaves during the year. 2011 ez tax form   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 2011 ez tax form You do not need to wait until 2015. 2011 ez tax form If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 2011 ez tax form Schedule H. 2011 ez tax form   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 2011 ez tax form Social security and Medicare wages of $1,900 or more. 2011 ez tax form FUTA wages. 2011 ez tax form Wages from which you withhold federal income tax. 2011 ez tax form File Schedule H with your 2014 federal income tax return by April 15, 2015. 2011 ez tax form If you get an extension to file your return, the extension also will apply to your Schedule H. 2011 ez tax form Filing options when no return is required. 2011 ez tax form   If you are not required to file a 2014 tax return, you have the following two options. 2011 ez tax form You can file Schedule H by itself. 2011 ez tax form See the Schedule H instructions for details. 2011 ez tax form If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 2011 ez tax form See Business employment tax returns, next. 2011 ez tax form   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 2011 ez tax form Business employment tax returns. 2011 ez tax form   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 2011 ez tax form (See Payment option for business employers, earlier. 2011 ez tax form ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 2011 ez tax form Include the FUTA tax for the employee on your Form 940. 2011 ez tax form   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 2011 ez tax form   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 2011 ez tax form For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2011 ez tax form Both of these publications also provide information about filing Form 940. 2011 ez tax form What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 2011 ez tax form You must also keep records to support the information you enter on the forms you file. 2011 ez tax form If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 2011 ez tax form Wage and tax records. 2011 ez tax form   On each payday, you should record the date and amounts of all the following items. 2011 ez tax form Your employee's cash and noncash wages. 2011 ez tax form Any employee social security tax you withhold or agree to pay for your employee. 2011 ez tax form Any employee Medicare tax you withhold or agree to pay for your employee. 2011 ez tax form Any federal income tax you withhold. 2011 ez tax form Any state employment taxes you withhold. 2011 ez tax form Employee's social security number. 2011 ez tax form   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 2011 ez tax form Social security and Medicare wages of $1,900 or more. 2011 ez tax form Wages from which you withhold federal income tax. 2011 ez tax form You must ask for your employee's social security number no later than the first day on which you pay the wages. 2011 ez tax form You may wish to ask for it when you hire your employee. 2011 ez tax form You should ask your employee to show you his or her social security card. 2011 ez tax form The employee may show the card if it is available. 2011 ez tax form You may, but are not required to, photocopy the card if the employee provides it. 2011 ez tax form   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 2011 ez tax form An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 2011 ez tax form    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 2011 ez tax form    You also can download Form SS-5 from the Social Security Administration website at  www. 2011 ez tax form socialsecurity. 2011 ez tax form gov/online/ss-5. 2011 ez tax form pdf. 2011 ez tax form How long to keep records. 2011 ez tax form   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 2011 ez tax form Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 2011 ez tax form To qualify, you must pay these expenses so you can work or look for work. 2011 ez tax form If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 2011 ez tax form For information about the credit, see Publication 503, Child and Dependent Care Expenses. 2011 ez tax form How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 2011 ez tax form Schedule H attached to another form. 2011 ez tax form    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 2011 ez tax form S. 2011 ez tax form Individual Income Tax Return, and attach a corrected Schedule H. 2011 ez tax form If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 2011 ez tax form If you discover an error on a Schedule H that you previously filed with Form 1041, U. 2011 ez tax form S. 2011 ez tax form Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 2011 ez tax form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2011 ez tax form Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2011 ez tax form In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 2011 ez tax form Schedule H filed by itself. 2011 ez tax form   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 2011 ez tax form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2011 ez tax form Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2011 ez tax form In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 2011 ez tax form If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 2011 ez tax form (See Overpayment of tax, later. 2011 ez tax form ) When to file. 2011 ez tax form   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 2011 ez tax form If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 2011 ez tax form If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 2011 ez tax form Underpayment of tax. 2011 ez tax form   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 2011 ez tax form Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 2011 ez tax form However, underreported FUTA taxes will be subject to interest. 2011 ez tax form Overpayment of tax. 2011 ez tax form    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 2011 ez tax form However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 2011 ez tax form Adjust the overpayment. 2011 ez tax form   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 2011 ez tax form If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 2011 ez tax form If you adjust your return, you will not receive interest on your overpayment. 2011 ez tax form If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 2011 ez tax form You may not adjust your return to correct overpayments of FUTA tax. 2011 ez tax form Claim for refund process. 2011 ez tax form   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 2011 ez tax form If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 2011 ez tax form You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 2011 ez tax form Required repayment or consent. 2011 ez tax form   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 2011 ez tax form You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 2011 ez tax form You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 2011 ez tax form Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 2011 ez tax form Filing required Forms W-2 or Forms W-2c. 2011 ez tax form   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 2011 ez tax form Additional Medicare Tax. 2011 ez tax form   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 2011 ez tax form An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 2011 ez tax form For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 2011 ez tax form   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 2011 ez tax form Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 2011 ez tax form Additional information. 2011 ez tax form   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 2011 ez tax form Also, visit IRS. 2011 ez tax form gov. 2011 ez tax form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 ez tax form Free help with your tax return. 2011 ez tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 ez tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 ez tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 ez tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 ez tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 ez tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 ez tax form gov, download the IRS2Go app, or call 1-800-906-9887. 2011 ez tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 ez tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 ez tax form aarp. 2011 ez tax form org/money/taxaide or call 1-888-227-7669. 2011 ez tax form For more information on these programs, go to IRS. 2011 ez tax form gov and enter “VITA” in the search box. 2011 ez tax form Internet. 2011 ez tax form    IRS. 2011 ez tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 ez tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 ez tax form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 ez tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 ez tax form gov or download the IRS2Go app and select the Refund Status option. 2011 ez tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 ez tax form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 ez tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 ez tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 ez tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 ez tax form No need to wait on the phone or stand in line. 2011 ez tax form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 ez tax form When you reach the response screen, you can print the entire interview and the final response for your records. 2011 ez tax form New subject areas are added on a regular basis. 2011 ez tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 ez tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 ez tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 ez tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 ez tax form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 ez tax form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 ez tax form You can also ask the IRS to mail a return or an account transcript to you. 2011 ez tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 ez tax form gov or by calling 1-800-908-9946. 2011 ez tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 ez tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 ez tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 ez tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 ez tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 ez tax form gov and enter Where's My Amended Return? in the search box. 2011 ez tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 ez tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 ez tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 ez tax form gov. 2011 ez tax form Select the Payment tab on the front page of IRS. 2011 ez tax form gov for more information. 2011 ez tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 ez tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 ez tax form gov. 2011 ez tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 ez tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 ez tax form gov. 2011 ez tax form Request an Electronic Filing PIN by going to IRS. 2011 ez tax form gov and entering Electronic Filing PIN in the search box. 2011 ez tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 ez tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 ez tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 ez tax form An employee can answer questions about your tax account or help you set up a payment plan. 2011 ez tax form Before you visit, check the Office Locator on IRS. 2011 ez tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 ez tax form If you have a special need, such as a disability, you can request an appointment. 2011 ez tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 ez tax form Apply for an Employer Identification Number (EIN). 2011 ez tax form Go to IRS. 2011 ez tax form gov and enter Apply for an EIN in the search box. 2011 ez tax form Read the Internal Revenue Code, regulations, or other official guidance. 2011 ez tax form Read Internal Revenue Bulletins. 2011 ez tax form Sign up to receive local and national tax news and more by email. 2011 ez tax form Just click on “subscriptions” above the search box on IRS. 2011 ez tax form gov and choose from a variety of options. 2011 ez tax form Phone. 2011 ez tax form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 ez tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 ez tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 ez tax form gov, or download the IRS2Go app. 2011 ez tax form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 ez tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 ez tax form Most VITA and TCE sites offer free electronic filing. 2011 ez tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 ez tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 ez tax form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 ez tax form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 ez tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 ez tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 ez tax form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 ez tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 ez tax form Note, the above information is for our automated hotline. 2011 ez tax form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 ez tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 ez tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 ez tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 ez tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 ez tax form You should receive your order within 10 business days. 2011 ez tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 ez tax form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 ez tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 ez tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 ez tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 ez tax form Walk-in. 2011 ez tax form   You can find a selection of forms, publications and services — in-person. 2011 ez tax form Products. 2011 ez tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 ez tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 ez tax form Services. 2011 ez tax form You can walk in to your local TAC for face-to-face tax help. 2011 ez tax form An employee can answer questions about your tax account or help you set up a payment plan. 2011 ez tax form Before visiting, use the Office Locator tool on IRS. 2011 ez tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 ez tax form Mail. 2011 ez tax form   You can send your order for forms, instructions, and publications to the address below. 2011 ez tax form You should receive a response within 10 business days after your request is received. 2011 ez tax form Internal Revenue Service 1201 N. 2011 ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 ez tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 ez tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 ez tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 ez tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 ez tax form You face (or your business is facing) an immediate threat of adverse action. 2011 ez tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 ez tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 ez tax form Here's why we can help: TAS is an independent organization within the IRS. 2011 ez tax form Our advocates know how to work with the IRS. 2011 ez tax form Our services are free and tailored to meet your needs. 2011 ez tax form We have offices in every state, the District of Columbia, and Puerto Rico. 2011 ez tax form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 ez tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 ez tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 ez tax form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 ez tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 ez tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 ez tax form Sample W-2 Form This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
Español

Office of Juvenile Justice and Delinquency Prevention

The Office of Juvenile Justice and Delinquency Prevention sponsors research, programs and training initiatives in an effort to strengthen the juvenile justice system and serve at risk youth and their families.

Contact the Agency or Department

Website: Office of Juvenile Justice and Delinquency Prevention

Address: 810 Seventh St NW
Washington, DC 20531

Phone Number: (202) 307-5911

The 2011 Ez Tax Form

2011 ez tax form Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 2011 ez tax form Ordering forms and publications. 2011 ez tax form Tax questions. 2011 ez tax form What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 2011 ez tax form You must pay the tax as you earn or receive income during the year. 2011 ez tax form There are two ways to pay as you go. 2011 ez tax form Withholding. 2011 ez tax form If you are an employee, your employer probably withholds income tax from your pay. 2011 ez tax form In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 2011 ez tax form The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 2011 ez tax form Estimated tax. 2011 ez tax form If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2011 ez tax form People who are in business for themselves generally will have to pay their tax this way. 2011 ez tax form You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 2011 ez tax form Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 2011 ez tax form This publication explains both of these methods. 2011 ez tax form It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 2011 ez tax form If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. 2011 ez tax form Generally, the IRS can figure this penalty for you. 2011 ez tax form This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 2011 ez tax form Nonresident aliens. 2011 ez tax form    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2011 ez tax form Also see chapter 8 of Publication 519, U. 2011 ez tax form S. 2011 ez tax form Tax Guide for Aliens, for important information on withholding. 2011 ez tax form What's new for 2013 and 2014. 2011 ez tax form   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 2011 ez tax form Comments and suggestions. 2011 ez tax form   We welcome your comments about this publication and your suggestions for future editions. 2011 ez tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 ez tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 ez tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 ez tax form   You can send your comments from www. 2011 ez tax form irs. 2011 ez tax form gov/formspubs/. 2011 ez tax form Click on “More Information” and then on Give us feedback on forms and publications. 2011 ez tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 ez tax form Ordering forms and publications. 2011 ez tax form   Visit www. 2011 ez tax form irs. 2011 ez tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. 2011 ez tax form Internal Revenue Service 1201 N. 2011 ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 ez tax form   If you have a tax question, check the information available on IRS. 2011 ez tax form gov or call 1-800-829-1040. 2011 ez tax form We cannot answer tax questions sent to either of the above addresses. 2011 ez tax form What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. 2011 ez tax form Standard mileage rates. 2011 ez tax form  The 2014 rate for business use of your vehicle is 56 cents per mile. 2011 ez tax form The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 2011 ez tax form The rate of 14 cents per mile for charitable use is unchanged. 2011 ez tax form Personal exemption increased for certain taxpayers. 2011 ez tax form  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. 2011 ez tax form The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 2011 ez tax form Limitation on itemized deductions. 2011 ez tax form  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. 2011 ez tax form Health care coverage. 2011 ez tax form  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. 2011 ez tax form For examples on how this payment works, go to www. 2011 ez tax form IRS. 2011 ez tax form gov/aca and click under the “Individuals & Families” section. 2011 ez tax form You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 2011 ez tax form For general information on these requirements, go to www. 2011 ez tax form IRS. 2011 ez tax form gov/aca. 2011 ez tax form Advance payments of the Premium Tax Credit. 2011 ez tax form  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. 2011 ez tax form Receiving too little or too much in advance will affect your refund or balance due. 2011 ez tax form Promptly report changes in your income or family size to your Marketplace. 2011 ez tax form You may want to consider this when figuring your estimated taxes for 2014. 2011 ez tax form For more information, go to www. 2011 ez tax form IRS. 2011 ez tax form gov/aca and see Publication 5120 and Publication 5121. 2011 ez tax form http://www. 2011 ez tax form IRS. 2011 ez tax form gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 2011 ez tax form  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). 2011 ez tax form Lifetime learning credit income limits. 2011 ez tax form  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 2011 ez tax form Retirement savings contribution credit income limits increased. 2011 ez tax form  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). 2011 ez tax form Adoption credit or exclusion. 2011 ez tax form  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 2011 ez tax form In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 2011 ez tax form Earned income credit (EIC). 2011 ez tax form  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). 2011 ez tax form Also, the maximum MAGI you can have and still get the credit has increased. 2011 ez tax form You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. 2011 ez tax form The maximum investment income you can have and get the credit has increased to $3,350. 2011 ez tax form Reminders Future developments. 2011 ez tax form  The IRS has created a page on IRS. 2011 ez tax form gov for information about Publication 505 at www. 2011 ez tax form irs. 2011 ez tax form gov/pub505. 2011 ez tax form Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 2011 ez tax form Social security tax. 2011 ez tax form   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 2011 ez tax form The annual limit is $117,000 in 2014. 2011 ez tax form Photographs of missing children. 2011 ez tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 ez tax form Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 2011 ez tax form 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. 2011 ez tax form Additional Medicare Tax. 2011 ez tax form  Beginning in 2013, a 0. 2011 ez tax form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. 2011 ez tax form You may need to include this amount when figuring your estimated tax. 2011 ez tax form See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 2011 ez tax form You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. 2011 ez tax form For more information on Additional Medicare Tax, go to IRS. 2011 ez tax form gov and enter “Additional Medicare Tax” in the search box. 2011 ez tax form Net Investment Income Tax. 2011 ez tax form  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2011 ez tax form NIIT is a 3. 2011 ez tax form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2011 ez tax form NIIT may need to be included when figuring estimated tax. 2011 ez tax form See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 2011 ez tax form You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. 2011 ez tax form For more information on NIIT, go to IRS. 2011 ez tax form gov and enter “Net Investment Income Tax” in the search box. 2011 ez tax form Prev  Up  Next   Home   More Online Publications