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2012 E File Tax Return

How To Do 2012 TaxesCan I Still File Taxes For 2012Hr Block Online Free Tax FilingH&rblock ComVita Tax AssistanceEfile 2009 Taxes2010 Tax TablesI Need To File My 2009 TaxesCan I Efile An Amended Tax ReturnI Need To File My 2012 TaxesTax Forms 1040 EzI Need Tax Instruction Booklet For 1040ezFiling Taxes In The MilitaryIrs Form 1040ez Fillable1040ez Tax FormsFiling Ez Form OnlineIrs 2012 1040 Tax FormsH&r Block Free Tax PrepIncome Tax Forms For 2012Military H And R BlockTurbotax FreeH & R Block Tax EstimatorWhere To Mail 1040xFree Taxes2012 Tax AmendmentFree Tax PreparationHow To Amend 2010 Tax ReturnFiling An Extension For Taxes1040easyFile Free State Tax ReturnHow Much Does It Cost To Amend A Tax ReturnH And R Block Free Filing1040ez Worksheet Line 5Irs Forms 2009Can I Still File My 2011 TaxesAmend A Tax ReturnFiling Back State Taxes1040ez Filing TableTax Deductions For Military2011 Tax Return Forms

2012 E File Tax Return

2012 e file tax return Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 e file tax return Tax questions. 2012 e file tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. 2012 e file tax return irs. 2012 e file tax return gov/pub587. 2012 e file tax return What's New The IRS now provides a simplified method to determine your expenses for business use of your home. 2012 e file tax return The simplified method is an alternative to calculating and substantiating actual expenses. 2012 e file tax return For more information, see Using the Simplified Method under Figuring the Deduction, later. 2012 e file tax return Reminders Photographs of missing children. 2012 e file tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 e file tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 e file tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 e file tax return Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. 2012 e file tax return The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. 2012 e file tax return It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. 2012 e file tax return However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. 2012 e file tax return Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). 2012 e file tax return For special rules that apply to daycare providers, see Daycare Facility . 2012 e file tax return After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. 2012 e file tax return The simplified method is an alternative to calculating and substantiating actual expenses. 2012 e file tax return Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. 2012 e file tax return This publication also includes information on the following. 2012 e file tax return Selling a home that was used partly for business. 2012 e file tax return Deducting expenses for furniture and equipment used in your business. 2012 e file tax return Records you should keep. 2012 e file tax return Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. 2012 e file tax return If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. 2012 e file tax return The rules in this publication apply to individuals. 2012 e file tax return If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. 2012 e file tax return Comments and suggestions. 2012 e file tax return   We welcome your comments about this publication and your suggestions for future editions. 2012 e file tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 e file tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 e file tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 e file tax return   You can send your comments from www. 2012 e file tax return irs. 2012 e file tax return gov/formspubs/. 2012 e file tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 e file tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 e file tax return Ordering forms and publications. 2012 e file tax return   Visit www. 2012 e file tax return irs. 2012 e file tax return 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 days after your request is received. 2012 e file tax return Internal Revenue Service 1201 N. 2012 e file tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 e file tax return   If you have a tax question, check the information available on IRS. 2012 e file tax return gov or call 1-800-829-1040. 2012 e file tax return We cannot answer tax questions sent to either of the above addresses. 2012 e file tax return Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. 2012 e file tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Charitable Organizations

Life Cycle of a Public Charity/Private Foundation
Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Application for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Tax Information for Churches and Religious Organizations
Tax Information for Churches and Religious Orgs

Tax Information for Contributors
Tax Information for Contributors

State Links
A collection of links to State government web sites with useful information for exempt organizations.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Page Last Reviewed or Updated: 20-Mar-2014

The 2012 E File Tax Return

2012 e file tax return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 2012 e file tax return irs. 2012 e file tax return gov/pub51. 2012 e file tax return What's New Social security and Medicare tax for 2014. 2012 e file tax return  The social security tax rate is 6. 2012 e file tax return 2% each for the employee and employer, unchanged from 2013. 2012 e file tax return The social security wage base limit is $117,000. 2012 e file tax return The Medicare tax rate is 1. 2012 e file tax return 45% each for the employee and employer, unchanged from 2013. 2012 e file tax return There is no wage base limit for Medicare tax. 2012 e file tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2012 e file tax return Withholding allowance. 2012 e file tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2012 e file tax return Change of responsible party. 2012 e file tax return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2012 e file tax return Form 8822-B must be filed within 60 days of the change. 2012 e file tax return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2012 e file tax return For a definition of "responsible party", see the Form 8822-B instructions. 2012 e file tax return Same-sex marriage. 2012 e file tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 e file tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. 2012 e file tax return R. 2012 e file tax return B. 2012 e file tax return 201, available at www. 2012 e file tax return irs. 2012 e file tax return gov/irb/2013-38_IRB/ar07. 2012 e file tax return html. 2012 e file tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2012 e file tax return Notice 2013-61, 2013-44 I. 2012 e file tax return R. 2012 e file tax return B. 2012 e file tax return 432, is available at www. 2012 e file tax return irs. 2012 e file tax return gov/irb/2013-44_IRB/ar10. 2012 e file tax return html. 2012 e file tax return Reminders Additional Medicare Tax withholding. 2012 e file tax return  In addition to withholding Medicare tax at 1. 2012 e file tax return 45%, you must withhold a 0. 2012 e file tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 e file tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 e file tax return Additional Medicare Tax is only imposed on the employee. 2012 e file tax return There is no employer share of Additional Medicare Tax. 2012 e file tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 e file tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2012 e file tax return For more information on Additional Medicare Tax, visit IRS. 2012 e file tax return gov and enter “Additional Medicare Tax” in the search box. 2012 e file tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2012 e file tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2012 e file tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2012 e file tax return For more information, visit IRS. 2012 e file tax return gov and enter “work opportunity tax credit” in the search box. 2012 e file tax return Outsourcing payroll duties. 2012 e file tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2012 e file tax return The employer remains responsible if the third party fails to perform any required action. 2012 e file tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2012 e file tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2012 e file tax return COBRA premium assistance credit. 2012 e file tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 2012 e file tax return For more information, see COBRA premium assistance credit under Introduction. 2012 e file tax return Compensation paid to H-2A foreign agricultural workers. 2012 e file tax return  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 2012 e file tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2012 e file tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 2012 e file tax return An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2012 e file tax return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 2012 e file tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2012 e file tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2012 e file tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 2012 e file tax return Additional employment tax information. 2012 e file tax return  Visit the IRS website at www. 2012 e file tax return irs. 2012 e file tax return gov/businesses and click on Employment Taxes under Businesses Topics. 2012 e file tax return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 2012 e file tax return m. 2012 e file tax return –7:00 p. 2012 e file tax return m. 2012 e file tax return local time (Alaska and Hawaii follow Pacific time). 2012 e file tax return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 2012 e file tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2012 e file tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2012 e file tax return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2012 e file tax return See Regulations sections 1. 2012 e file tax return 1361-4(a)(7) and 301. 2012 e file tax return 7701-2(c)(2)(iv). 2012 e file tax return Differential wage payments. 2012 e file tax return  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 2012 e file tax return For more information, see Publication 15 (Circular E). 2012 e file tax return Federal tax deposits must be made by electronic funds transfer. 2012 e file tax return  You must use electronic funds transfer to make all federal tax deposits. 2012 e file tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 e file tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2012 e file tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 e file tax return EFTPS is a free service provided by the Department of Treasury. 2012 e file tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 e file tax return For more information on making federal tax deposits, see How To Deposit in section 7. 2012 e file tax return To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 e file tax return eftps. 2012 e file tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 e file tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 e file tax return Electronic filing and payment. 2012 e file tax return  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 2012 e file tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 2012 e file tax return Spend less time and worry on taxes and more time running your business. 2012 e file tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2012 e file tax return For e-file, visit the IRS website at www. 2012 e file tax return irs. 2012 e file tax return gov/efile for additional information. 2012 e file tax return For EFTPS, visit www. 2012 e file tax return eftps. 2012 e file tax return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 2012 e file tax return For electronic filing of Form W-2, visit www. 2012 e file tax return socialsecurity. 2012 e file tax return gov/employer. 2012 e file tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2012 e file tax return If a valid EIN is not provided, the return or payment will not be processed. 2012 e file tax return This may result in penalties and delays in processing your return or payment. 2012 e file tax return Electronic funds withdrawal (EFW). 2012 e file tax return  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 2012 e file tax return However, do not use EFW to make federal tax deposits. 2012 e file tax return For more information on paying your taxes using EFW, visit the IRS website at www. 2012 e file tax return irs. 2012 e file tax return gov/e-pay. 2012 e file tax return A fee may be charged to file electronically. 2012 e file tax return Credit or debit card payments. 2012 e file tax return   Employers can pay the balance due shown on Form 943 by credit or debit card. 2012 e file tax return Do not use a credit or debit card to make federal tax deposits. 2012 e file tax return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 2012 e file tax return irs. 2012 e file tax return gov/e-pay. 2012 e file tax return When you hire a new employee. 2012 e file tax return  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 2012 e file tax return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 2012 e file tax return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 2012 e file tax return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 2012 e file tax return See section 1 for more information. 2012 e file tax return Eligibility for employment. 2012 e file tax return  You must verify that each new employee is legally eligible to work in the United States. 2012 e file tax return This includes completing the U. 2012 e file tax return S. 2012 e file tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2012 e file tax return You can get the form from USCIS offices or by calling 1-800-870-3676. 2012 e file tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 2012 e file tax return uscis. 2012 e file tax return gov for more information. 2012 e file tax return New hire reporting. 2012 e file tax return   You are required to report any new employee to a designated state new-hire registry. 2012 e file tax return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 2012 e file tax return Many states accept a copy of Form W-4 with employer information added. 2012 e file tax return Visit the Office of Child Support Enforcement's website at www. 2012 e file tax return acf. 2012 e file tax return hhs. 2012 e file tax return gov/programs/cse/newhire for more information. 2012 e file tax return Dishonored payments. 2012 e file tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2012 e file tax return The penalty is $25 or 2% of the payment, whichever is more. 2012 e file tax return However, the penalty on dishonored payments of $24. 2012 e file tax return 99 or less is an amount equal to the payment. 2012 e file tax return For example, a dishonored payment of $18 is charged a penalty of $18. 2012 e file tax return Forms in Spanish. 2012 e file tax return  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 2012 e file tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 2012 e file tax return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 2012 e file tax return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 2012 e file tax return Information returns. 2012 e file tax return  You may be required to file information returns to report certain types of payments made during the year. 2012 e file tax return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 2012 e file tax return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 2012 e file tax return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 2012 e file tax return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 2012 e file tax return If you file 250 or more Forms W-2, you must file them electronically. 2012 e file tax return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 2012 e file tax return Information reporting customer service site. 2012 e file tax return  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 2012 e file tax return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 2012 e file tax return The call site can also be reached by email at mccirp@irs. 2012 e file tax return gov. 2012 e file tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 2012 e file tax return Web-based application for an employer identification number (EIN). 2012 e file tax return  You can apply for an employer identification number (EIN) online by visiting IRS. 2012 e file tax return gov and clicking on the Apply for an EIN Online link under Tools. 2012 e file tax return When a crew leader furnishes workers to you. 2012 e file tax return  Record the crew leader's name, address, and EIN. 2012 e file tax return See sections 2 and 10. 2012 e file tax return Change of address. 2012 e file tax return  Use Form 8822-B to notify the IRS of an address change. 2012 e file tax return Do not mail form 8822-B with your employment tax return. 2012 e file tax return Ordering forms and publications. 2012 e file tax return  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 2012 e file tax return irs. 2012 e file tax return gov/businesses. 2012 e file tax return Click on the Online Ordering for Information Returns and Employer Returns. 2012 e file tax return You can also visit www. 2012 e file tax return irs. 2012 e file tax return gov/formspubs to download other forms and publications. 2012 e file tax return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 2012 e file tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 2012 e file tax return socialsecurity. 2012 e file tax return gov/employer, to register for Business Services Online. 2012 e file tax return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 2012 e file tax return Form W-3 will be created for you based on your Forms W-2. 2012 e file tax return Tax Questions. 2012 e file tax return   If you have a tax question, check the information available on IRS. 2012 e file tax return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 2012 e file tax return m. 2012 e file tax return –7:00 p. 2012 e file tax return m. 2012 e file tax return local time (Alaska and Hawaii follow Pacific time). 2012 e file tax return We cannot answer tax questions sent to the address provided later for comments and suggestions. 2012 e file tax return Recordkeeping. 2012 e file tax return  Keep all records of employment taxes for at least 4 years. 2012 e file tax return These should be available for IRS review. 2012 e file tax return Your records should include the following information. 2012 e file tax return Your employer identification number (EIN). 2012 e file tax return Amounts and dates of all wage, annuity, and pension payments. 2012 e file tax return Names, addresses, social security numbers, and occupations of employees and recipients. 2012 e file tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 2012 e file tax return Dates of employment for each employee. 2012 e file tax return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 2012 e file tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 2012 e file tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 2012 e file tax return Copies of returns filed and confirmation numbers. 2012 e file tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 2012 e file tax return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 2012 e file tax return If the crew leader has no permanent mailing address, record his or her present address. 2012 e file tax return Private delivery services. 2012 e file tax return  You can use certain private delivery services designated by the IRS to send tax returns and payments. 2012 e file tax return The list includes only the following. 2012 e file tax return DHL Express (DHL): DHL Same Day Service. 2012 e file tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2012 e file tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 e file tax return M. 2012 e file tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. 2012 e file tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2012 e file tax return gov and enter "private delivery service" in the search box. 2012 e file tax return Your private delivery service can tell you how to get written proof of the mailing date. 2012 e file tax return Private delivery services cannot deliver items to P. 2012 e file tax return O. 2012 e file tax return boxes. 2012 e file tax return You must use the U. 2012 e file tax return S. 2012 e file tax return Postal Service to mail any item to an IRS P. 2012 e file tax return O. 2012 e file tax return box address. 2012 e file tax return Photographs of missing children. 2012 e file tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 e file tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 e file tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 e file tax return Calendar The following are important dates and responsibilities. 2012 e file tax return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 2012 e file tax return Also see Publication 509, Tax Calendars. 2012 e file tax return   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2012 e file tax return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2012 e file tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. 2012 e file tax return See Deposits on Business Days Only in section 7. 2012 e file tax return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 e file tax return S. 2012 e file tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2012 e file tax return See Private delivery services under Reminders. 2012 e file tax return By January 31 . 2012 e file tax return   File Form 943. 2012 e file tax return See section 8 for more information on Form 943. 2012 e file tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2012 e file tax return Furnish each employee with a completed Form W-2. 2012 e file tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2012 e file tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2012 e file tax return See section 10 for more information on FUTA. 2012 e file tax return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 2012 e file tax return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 2012 e file tax return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 2012 e file tax return By February 15. 2012 e file tax return  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 2012 e file tax return On February 16. 2012 e file tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2012 e file tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 2012 e file tax return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2012 e file tax return See section 5 for more information. 2012 e file tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2012 e file tax return By February 28. 2012 e file tax return   File paper Forms 1099 and 1096. 2012 e file tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2012 e file tax return S. 2012 e file tax return Information Returns, with the IRS. 2012 e file tax return For electronically filed returns, see By March 31 below. 2012 e file tax return File paper Forms W-2 and W-3. 2012 e file tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 2012 e file tax return For electronically filed returns, see By March 31 next. 2012 e file tax return By March 31. 2012 e file tax return   File electronic Forms W-2 and 1099. 2012 e file tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2012 e file tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 2012 e file tax return socialsecurity. 2012 e file tax return gov/employer. 2012 e file tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 2012 e file tax return By April 30, July 31, October 31, and January 31. 2012 e file tax return   Deposit FUTA taxes. 2012 e file tax return Deposit FUTA tax if the undeposited amount is over $500. 2012 e file tax return Before December 1. 2012 e file tax return  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 2012 e file tax return Introduction This publication is for employers of agricultural workers (farmworkers). 2012 e file tax return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 2012 e file tax return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 2012 e file tax return If you have nonfarm employees, see Publication 15 (Circular E). 2012 e file tax return If you have employees in the U. 2012 e file tax return S. 2012 e file tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 2012 e file tax return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 2012 e file tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 2012 e file tax return Comments and suggestions. 2012 e file tax return   We welcome your comments about this publication and your suggestions for future editions. 2012 e file tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 2012 e file tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 e file tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 e file tax return   You can also send us comments from www. 2012 e file tax return irs. 2012 e file tax return gov/formspubs. 2012 e file tax return Click on More Information and then click on Comment on Tax Forms and Publications. 2012 e file tax return   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2012 e file tax return COBRA premium assistance credit. 2012 e file tax return   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 2012 e file tax return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 2012 e file tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 2012 e file tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 2012 e file tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 2012 e file tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 2012 e file tax return   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 2012 e file tax return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 2012 e file tax return   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 2012 e file tax return The assistance for the coverage can last up to 15 months. 2012 e file tax return   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 2012 e file tax return For more information, see Notice 2009-27, 2009-16 I. 2012 e file tax return R. 2012 e file tax return B. 2012 e file tax return 838, available at www. 2012 e file tax return irs. 2012 e file tax return gov/irb/2009-16_irb/ar09. 2012 e file tax return html. 2012 e file tax return   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 2012 e file tax return   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 2012 e file tax return The reimbursement is made through a credit against the employer's employment tax liabilities. 2012 e file tax return For information on how to claim the credit, see the Instructions for Form 943. 2012 e file tax return The credit is treated as a deposit made on the first day of the return period. 2012 e file tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 2012 e file tax return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 2012 e file tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 2012 e file tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 2012 e file tax return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 2012 e file tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 2012 e file tax return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 2012 e file tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 2012 e file tax return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 2012 e file tax return   For more information, visit IRS. 2012 e file tax return gov and enter “COBRA” in the search box. 2012 e file tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications