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2012 State Tax Form

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2012 State Tax Form

2012 state tax form Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. 2012 state tax form D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. 2012 state tax form Estimated tax, Estimated tax. 2012 state tax form Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. 2012 state tax form 11-C, Form 11-C. 2012 state tax form 1128, Changing your tax year. 2012 state tax form 2290, Form 2290. 2012 state tax form 720, Form 720. 2012 state tax form 730, Form 730. 2012 state tax form 8300, Form 8300. 2012 state tax form 8829, Which form do I file? I-9, Form I-9. 2012 state tax form SS-4, Applying for an EIN. 2012 state tax form W-2, Form W-2 Wage Reporting, Form W-2. 2012 state tax form W-4, Form W-4. 2012 state tax form W-9, Other payee. 2012 state tax form FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. 2012 state tax form M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. 2012 state tax form Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. 2012 state tax form Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. 2012 state tax form Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. 2012 state tax form Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. 2012 state tax form TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications
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Online Scams that Impersonate the IRS

Video: Phishing-Malware:  English

FS-2010-9, January 2010

WASHINGTON — Consumers should protect themselves against online identity theft and other scams that increase during and linger after the filing season. Such scams may appropriate the name, logo or other appurtenances of the IRS or U.S. Department of the Treasury to mislead taxpayers into believing that the scam is legitimate.
    
Scams involving the impersonation of the IRS usually take the form of e-mails, tweets or other online messages to consumers. Scammers may also use phones and faxes to reach intended victims. Some scammers set up phony Web sites.

The IRS and E-mail

Generally, the IRS does not send unsolicited e-mails to taxpayers. Further, the IRS does not discuss tax account information with taxpayers via e-mail or use e-mail to solicit sensitive financial and personal information from taxpayers. The IRS does not request financial account security information, such as PIN numbers, from taxpayers.     

Object of Scams

Most scams impersonating the IRS are identity theft schemes. In this type of scam, the scammer poses as a legitimate institution to trick consumers into revealing personal and financial information — such as passwords and Social Security, PIN, bank account and credit card numbers — that can be used to gain access to and steal their bank, credit card or other financial accounts. Attempted identity theft scams that take place via e-mail are known as phishing. Other scams may try to persuade a victim to advance sums of money in the hope of realizing a larger gain. These are known as advance fee scams. 

Who Is Targeted

Anyone with a computer, phone or fax machine could receive a scam message or unknowingly visit a phony or misleading Web site. Individuals, businesses, educators, charities and others have been targeted by e-mails that claim to come from the IRS or Treasury Department. Scam e-mails are generally sent out in bulk, based on e-mail addresses (urls), similar to spam.

How an Identity Theft Scam Works

Most of the scams that impersonate the IRS are identity theft scams. Typically, a consumer will receive an e-mail that claims to come from the IRS or Treasury Department. The message will contain an enticing or intimidating subject line, such as tax refund, inherited funds or IRS notice. Usually, the message will state that the recipient needs to provide the IRS with information to obtain the refund or avoid some penalty. The message will instruct the consumer to open an attachment or click on a link in the e-mail. This may lead to an official-looking form to be filled out online or send the taxpayer to a seemingly genuine but bogus IRS Web site. The look-alike site will then contain a phony but genuine-looking online form or interactive application that requires the personal and financial information the scammer can use to commit identity theft. 

Alternatively, the clicked link may secretly download malware to the consumer’s computer. Malware is malicious code that can take over the computer’s hard drive, giving the scammer remote access to the computer, or it could look for passwords and other information and send them to the scammer.

Phony Web or Commercial Sites

In many IRS-impersonation scams, the scammer sends the consumer to a phony Web site that mimics the appearance of the genuine IRS Web site, IRS.gov. This allows the scammer to steer victims to phony interactive forms or applications that appear genuine but require the targeted victim to enter personal and financial information that will be used to commit identity theft.  

The official Web site for the Internal Revenue Service is IRS.gov, and all IRS.gov Web page addresses begin with http://www.irs.gov/

In addition to Web sites established by scammers, there are commercial Internet sites that often resemble the authentic IRS site or contain some form of the IRS name in the address but end with a .com, .net, .org or other designation instead of .gov. These sites have no connection to the IRS. Consumers may unknowingly visit these sites when searching the Internet to retrieve tax forms, publications and other information from the IRS.

Frequent or Recent Scams

There are a number of scams that impersonate the IRS. Some of them appear with great frequency, particularly during and right after filing season, and recur annually. Others are new.   

  • Refund Scam — This is the most frequent IRS-impersonation scam seen by the IRS. In this phishing scam, a bogus e-mail claiming to come from the IRS tells the consumer that he or she is eligible to receive a tax refund for a specified amount. It may use the phrase “last annual calculations of your fiscal activity.” To claim the tax refund, the consumer must open an attachment or click on a link contained in the e-mail to access and complete a claim form. The form requires the entry of personal and financial information. Several variations on the refund scam have claimed to come from the Exempt Organizations area of the IRS or the name and signature of a genuine or made-up IRS executive. In reality, taxpayers do not complete a special form to obtain their federal tax refund — refunds are triggered by the tax return they submitted to the IRS.
  • Lottery winnings or cash consignment — These advance fee scam e-mails claim to come from the Treasury Department to notify recipients that they’ll receive millions of dollars in recovered funds or lottery winnings or cash consignment if they provide certain personal information, including phone numbers, via return e-mail. The e-mail may be just the first step in a multi-step scheme, in which the victim is later contacted by telephone or further e-mail and instructed to deposit taxes on the funds or winnings before they can receive any of it. Alternatively, they may be sent a phony check of the funds or winnings and told to deposit it but pay 10 percent in taxes or fees. Thinking that the check must have cleared the bank and is genuine, some people comply. However, the scammers, not the Treasury Department, will get the taxes or fees. In reality, the Treasury Department does not become involved in notification of inheritances or lottery or other winnings.
  • Beneficial Owner Form — This fax-based phishing scam, which generally targets foreign nationals, recurs periodically. It’s based on a genuine IRS form, the W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. The scammer, though, invents his or her own number and name for the form. The scammer modifies the form to request passport numbers, information that is often used for account security purposes (such as mother’s maiden name) and similar detailed personal and financial information, and states that the recipient may have to pay additional tax if he or she fails to immediately fax back the completed form. In reality, the real W-8BEN is completed by banks, not individuals.

Other Known Scams

The contents of other IRS-impersonation scams vary but may claim that the recipient will be paid for participating in an online survey or is under investigation or audit. Some scam e-mails have referenced Recovery-related tax provisions, such as Making Work Pay, or solicited for charitable donations to victims of natural disasters. Taxpayers should beware of an e-mail scam that references underreported income and the recipient’s “tax statement,” since clicking on a link or opening an attachment is known to download malware onto the recipient’s computer.

How to Spot a Scam

Many e-mail scams are fairly sophisticated and hard to detect. However, there are signs to watch for, such as an e-mail that:

  •  Requests detailed or an unusual amount of personal and/or financial information, such as name, SSN, bank or credit card account numbers or security-related information, such as mother’s maiden name, either in the e-mail itself or on another site to which a link in the e-mail sends the recipient.
  • Dangles bait to get the recipient to respond to the e-mail, such as mentioning a tax refund or offering to pay the recipient to participate in an IRS survey.
  • Threatens a consequence for not responding to the e-mail, such as additional taxes or blocking access to the recipient’s funds.
  • Gets the Internal Revenue Service or other federal agency names wrong.
  • Uses incorrect grammar or odd phrasing (many of the e-mail scams originate overseas and are written by non-native English speakers).
  • Uses a really long address in any link contained in the e-mail message or one that does not start with the actual IRS Web site address (http://www.irs.gov). The actual link’s address, or url, is revealed by moving the mouse over the link included in the text of the e-mail.

What to Do

Taxpayers who receive a suspicious e-mail claiming to come from the IRS should take the following steps:

  • Avoid opening any attachments to the e-mail, in case they contain malicious code that will infect your computer.
  • Avoid clicking on any links, for the same reason. Alternatively, the links may connect to a phony IRS Web site that appears authentic and then prompts for personal identifiers, bank or credit card account numbers or PINs.
  • Visit the IRS Web site, www.irs.gov, to use the “Where’s My Refund?” interactive tool to determine if they are really getting a refund, rather than responding to the e-mail message.
  • Forward the suspicious e-mail or url address to the IRS mailbox phishing@irs.gov, then delete the e-mail from their inbox.

Consumers who believe they are or may be victims of identity theft or other scams may visit the U.S. Federal Trade Commission’s Web site for identity theft, www.OnGuardOnline.gov, for guidance in what to do. The IRS is one of the sponsors of this site.

More information on IRS-impersonation scams, identity theft and suspicious e-mail is available on IRS.gov.

 

Page Last Reviewed or Updated: 08-Jan-2014

The 2012 State Tax Form

2012 state tax form 13. 2012 state tax form   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 2012 state tax form Wage limit. 2012 state tax form Federal Income Tax WithholdingNew Form W-4 for 2014. 2012 state tax form Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 2012 state tax form Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 2012 state tax form  The employee tax rate for social security is 6. 2012 state tax form 2%. 2012 state tax form Previously, the employee tax rate for social security was 4. 2012 state tax form 2%. 2012 state tax form The employer tax rate for social security remains unchanged at 6. 2012 state tax form 2%. 2012 state tax form The social security wage base limit is $113,700. 2012 state tax form The Medicare tax rate is 1. 2012 state tax form 45% each for the employee and employer, unchanged from 2012. 2012 state tax form There is no wage base limit for Medicare tax. 2012 state tax form Additional Medicare Tax. 2012 state tax form  In addition to withholding Medicare tax at 1. 2012 state tax form 45%, you must withhold a 0. 2012 state tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 state 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. 2012 state tax form Additional Medicare Tax is only imposed on the employee. 2012 state tax form There is no employer share of Additional Medicare Tax. 2012 state 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 threshold. 2012 state tax form 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 state tax form For more information on Additional Medicare Tax, visit IRS. 2012 state tax form gov and enter “Additional Medicare Tax” in the search box. 2012 state tax form Leave-based donation programs to aid victims of Hurricane Sandy. 2012 state tax form  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2012 state tax form The donated leave will not be included in the income or wages of the employee. 2012 state tax form The employer may deduct the cash payments as business expenses or charitable contributions. 2012 state tax form For more information, see Notice 2012-69, 2012-51 I. 2012 state tax form R. 2012 state tax form B. 2012 state tax form 712, available at www. 2012 state tax form irs. 2012 state tax form gov/irb/2012-51_IRB/ar09. 2012 state tax form html. 2012 state tax form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2012 state tax form  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2012 state tax form Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 2012 state tax form 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 state tax form For more information, visit IRS. 2012 state tax form gov and enter “work opportunity credit” in the search box. 2012 state tax form What's New for 2014 Social security and Medicare tax for 2014. 2012 state tax form  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2012 state tax form The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2012 state tax form There is no limit on the amount of wages subject to Medicare tax. 2012 state tax form Reminders Additional employment tax information for farmers. 2012 state tax form  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 2012 state tax form For the latest information about employment tax developments impacting farmers, go to www. 2012 state tax form irs. 2012 state tax form gov/pub51. 2012 state tax form Correcting a previously filed Form 943. 2012 state tax form  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2012 state tax form Form 943-X is filed separately from Form 943. 2012 state tax form For more information on correcting Form 943, see the Instructions for Form 943-X. 2012 state tax form Federal tax deposits must be made by electronic funds transfer. 2012 state tax form  You must use electronic funds transfer to make all federal tax deposits. 2012 state tax form Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 state tax form 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 state tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 state tax form EFTPS is a free service provided by the Department of Treasury. 2012 state tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 state tax form For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2012 state tax form To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 state tax form eftps. 2012 state tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 state tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 state tax form Important Dates for 2014 You should take the action indicated by the dates listed. 2012 state tax form See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 2012 state tax form Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 2012 state tax form For these dates, see Publication 509, Tax Calendars (For use in 2014). 2012 state tax form Note. 2012 state tax form  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 state tax form A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 2012 state tax form For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 state tax form S. 2012 state tax form Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 2012 state tax form See Private delivery services in Publication 51 (Circular A). 2012 state tax form Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 2012 state tax form Statewide holidays no longer apply. 2012 state tax form For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 2012 state tax form Fiscal year taxpayers. 2012 state tax form  The due dates listed below apply whether you use a calendar or a fiscal year. 2012 state tax form By January 31. 2012 state tax form   File Form 943 with the IRS. 2012 state tax form If you deposited all Form 943 taxes when due, you have 10 additional days to file. 2012 state tax form Furnish each employee with a completed Form W-2, Wage and Tax Statement. 2012 state tax form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2012 state tax form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2012 state tax form If you deposited all the FUTA tax when due, you have 10 additional days to file. 2012 state tax form File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 2012 state tax form If you deposited all Form 945 taxes when due, you have 10 additional days to file. 2012 state tax form By February 15. 2012 state tax form  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 2012 state tax form On February 16. 2012 state tax form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2012 state tax form 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 state tax form If the employee does not give you a new Form W-4, withhold taxes 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 state tax form 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 state tax form By February 28. 2012 state tax form   File paper Forms 1099 and 1096. 2012 state tax form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2012 state tax form S. 2012 state tax form Information Returns, with the IRS. 2012 state tax form For electronically filed returns, see By March 31 below. 2012 state tax form File paper Forms W-2 and W-3. 2012 state tax form File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 2012 state tax form For electronically filed returns, see By March 31 below. 2012 state tax form By March 31. 2012 state tax form   File electronic Forms W-2 and 1099. 2012 state tax form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2012 state tax form 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 state tax form socialsecurity. 2012 state tax form gov/employer. 2012 state tax form For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 2012 state tax form By April 30, July 31, October 31, and January 31. 2012 state tax form   Deposit FUTA taxes. 2012 state tax form Deposit FUTA tax due if it is more than $500. 2012 state tax form Before December 1. 2012 state tax form  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 2012 state tax form Introduction You are generally required to withhold federal income tax from the wages of your employees. 2012 state tax form You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 2012 state tax form You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 state tax form This chapter includes information about these taxes. 2012 state tax form You must also pay self-employment tax on your net earnings from farming. 2012 state tax form See chapter 12 for information on self-employment tax. 2012 state tax form Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 2012 state tax form 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 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 2012 state tax form Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 2012 state tax form Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 2012 state tax form Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 2012 state tax form Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 2012 state tax form Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 2012 state tax form Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2012 state tax form For more information, see Publication 51 (Circular A). 2012 state tax form Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2012 state tax form This is so even when you give the employee freedom of action. 2012 state tax form What matters is that you have the right to control the details of how the services are performed. 2012 state tax form You are responsible for withholding and paying employment taxes for your employees. 2012 state tax form You are also required to file employment tax returns. 2012 state tax form These requirements do not apply to amounts that you pay to independent contractors. 2012 state tax form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2012 state tax form If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 2012 state tax form Special rules apply to crew leaders. 2012 state tax form See Crew Leaders , later. 2012 state tax form Employer identification number (EIN). 2012 state tax form   If you have employees, you must have an EIN. 2012 state tax form If you do not have an EIN, you may apply for one online. 2012 state tax form Go to IRS. 2012 state tax form gov and click on the Apply for an EIN Online link under Tools. 2012 state tax form You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2012 state tax form The hours of operation for both numbers are Monday–Friday form 7:00 a. 2012 state tax form m. 2012 state tax form –7:00 p. 2012 state tax form m. 2012 state tax form local time (Alaska and Hawaii follow Pacific time). 2012 state tax form You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2012 state tax form Employee's social security number (SSN). 2012 state tax form   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 2012 state tax form Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 2012 state tax form It is also available from the SSA's website at www. 2012 state tax form socialsecurity. 2012 state tax form gov. 2012 state tax form   The employee must furnish evidence of age, identity, and U. 2012 state tax form S. 2012 state tax form citizenship or lawful immigration status permitting employment with the Form SS-5. 2012 state tax form An employee who is age 18 or older must appear in person with this evidence at an SSA office. 2012 state tax form Form I-9. 2012 state tax form    You must verify that each new employee is legally eligible to work in the United States. 2012 state tax form This includes completing the Form I-9, Employment Eligibility Verification. 2012 state tax form Form I-9 is available from the U. 2012 state tax form S. 2012 state tax form Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 2012 state tax form Form I-9 is also available from the USCIS website at www. 2012 state tax form uscis. 2012 state tax form gov. 2012 state tax form You can also contact the USCIS at 1-800-375-5283 for more information. 2012 state tax form New hire reporting. 2012 state tax form   You are required to report any new employee to a designated state new hire registry. 2012 state tax form Many states accept a copy of Form W-4 with employer information added. 2012 state tax form Visit the Office of Child Support Enforcement website at www. 2012 state tax form acf. 2012 state tax form hhs. 2012 state tax form gov/programs/cse/newhire for more information. 2012 state tax form Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 2012 state tax form However, certain exemptions may apply to wages paid to your child, spouse, or parent. 2012 state tax form Exemptions for your child. 2012 state tax form   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 2012 state tax form However, see Nonexempt services of a child or spouse , later. 2012 state tax form Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 2012 state tax form Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 2012 state tax form Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 2012 state tax form Exemptions for your spouse. 2012 state tax form   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 2012 state tax form   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 2012 state tax form Nonexempt services of a child or spouse. 2012 state tax form   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 2012 state tax form A corporation, even if it is controlled by you. 2012 state tax form A partnership, even if you are a partner. 2012 state tax form This does not apply to wages paid to your child if each partner is a parent of the child. 2012 state tax form An estate or trust, even if it is the estate of a deceased parent. 2012 state tax form In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 2012 state tax form Exemptions for your parent. 2012 state tax form   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 2012 state tax form Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 2012 state tax form You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 2012 state tax form You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2012 state tax form   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 2012 state tax form Qualified joint venture. 2012 state tax form   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 2012 state tax form For more information about qualified joint ventures, see chapter 12. 2012 state tax form Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 2012 state tax form Social security and Medicare taxes. 2012 state tax form   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 2012 state tax form The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 2012 state tax form The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 2012 state tax form Federal income tax withholding. 2012 state tax form   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 2012 state tax form Federal unemployment (FUTA) tax. 2012 state tax form   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 2012 state tax form The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 2012 state tax form Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 2012 state tax form   The farmer is the employer of workers furnished by a crew leader in all other situations. 2012 state tax form In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 2012 state tax form For example, some farmers employ individuals to recruit farmworkers exclusively for them. 2012 state tax form Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 2012 state tax form The farmer is the employer in these cases. 2012 state tax form For information about common-law employees, see section 1 of Publication 15-A. 2012 state tax form For information about crew leaders, see the Department of Labor website at www. 2012 state tax form dol. 2012 state tax form gov/whd/regs/compliance/whdfs49. 2012 state tax form htm. 2012 state tax form Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 2012 state tax form You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 2012 state tax form The $150 test applies separately to each farmworker that you employ. 2012 state tax form If you employ a family of workers, each member is treated separately. 2012 state tax form Do not count wages paid by other employers. 2012 state tax form You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 2012 state tax form If the $2,500 test for the group is not met, the $150 test for an employee still applies. 2012 state tax form Exceptions. 2012 state tax form   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 2012 state tax form However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 2012 state tax form   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 2012 state tax form   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 2012 state tax form Religious exemption. 2012 state tax form   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 2012 state tax form This exemption is available only if both the employee and the employer are members of the group or division. 2012 state tax form   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2012 state tax form Cash wages. 2012 state tax form   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 2012 state tax form Cash wages include checks, money orders, and any kind of money or cash. 2012 state tax form   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 2012 state tax form Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 2012 state tax form For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 2012 state tax form socialsecurity. 2012 state tax form gov. 2012 state tax form Noncash wages. 2012 state tax form    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 2012 state tax form Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 2012 state tax form However, they are subject to these taxes if the substance of the transaction is a cash payment. 2012 state tax form For information on lodging provided as a condition of employment, see Publication 15-B. 2012 state tax form   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 2012 state tax form Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 2012 state tax form Tax rates and social security wage limit. 2012 state tax form   For 2013, the employer and the employee will pay the following taxes. 2012 state tax form The employer and employee each pay 6. 2012 state tax form 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 2012 state tax form The employer and employee each pay 1. 2012 state tax form 45% of cash wages for Medicare tax (hospital insurance). 2012 state tax form The employee pays 0. 2012 state tax form 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 2012 state tax form Wage limit. 2012 state tax form   The limit on wages subject to the social security tax for 2013 is $113,700. 2012 state tax form There is no limit on wages subject to the Medicare tax. 2012 state tax form All covered wages are subject to the Medicare tax. 2012 state tax form Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 2012 state tax form Paying employee's share. 2012 state tax form   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 2012 state tax form It is additional income to the employee. 2012 state tax form You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 2012 state tax form Example. 2012 state tax form Jane operates a small family fruit farm. 2012 state tax form She employs day laborers in the picking season to enable her to timely get her crop to market. 2012 state tax form She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 2012 state tax form When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 2012 state tax form For 2013, Jane paid Mary $1,000 during the year. 2012 state tax form Susan enters $1,076. 2012 state tax form 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 2012 state tax form 50 social security and Medicare taxes paid for Mary). 2012 state tax form She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 2012 state tax form Additional Medicare Tax. 2012 state tax form   In addition to withholding Medicare tax at 1. 2012 state tax form 45%, you must withhold a 0. 2012 state tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 state 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. 2012 state tax form Additional Medicare Tax is only imposed on the employee. 2012 state tax form There is no employer share of Additional Medicare Tax. 2012 state 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 threshold. 2012 state tax form   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). 2012 state tax form For more information on Additional Medicare Tax, visit IRS. 2012 state tax form gov and enter “Additional Medicare Tax” in the search box. 2012 state tax form Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2012 state tax form Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 2012 state tax form The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 2012 state tax form Form W-4. 2012 state tax form   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 2012 state tax form In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 2012 state tax form An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 2012 state tax form   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 2012 state tax form   You should give each new employee a Form W-4 as soon as you hire the employee. 2012 state tax form For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 2012 state tax form Have the employee complete and return the form to you before the first payday. 2012 state tax form If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 2012 state tax form New Form W-4 for 2014. 2012 state tax form   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2012 state tax form Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 2012 state tax form You cannot accept substitute Forms W-4 developed by employees. 2012 state tax form How to figure withholding. 2012 state tax form   You can use one of several methods to determine the amount to withhold. 2012 state tax form The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 2012 state tax form Publication 51 (Circular A) also contains additional information about federal income tax withholding. 2012 state tax form Nonemployee compensation. 2012 state tax form   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 2012 state tax form However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 2012 state tax form For more information, see the Instructions for Form 1099-MISC. 2012 state tax form Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 2012 state tax form However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 2012 state tax form You meet the notification requirement by giving each employee any of the following. 2012 state tax form Form W-2, which contains EIC notification on the back of Copy B. 2012 state tax form A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 2012 state tax form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2012 state tax form Your own written statement with the exact wording of Notice 797. 2012 state tax form For more information, see Publication 51 (Circular A). 2012 state tax form Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 2012 state tax form You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 2012 state tax form If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 2012 state tax form You must also pay the employer's share of social security and Medicare taxes. 2012 state tax form There is no employer share of Additional Medicare Tax. 2012 state tax form Form 943. 2012 state tax form   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 2012 state tax form Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 2012 state tax form Deposits. 2012 state tax form   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 2012 state tax form However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 2012 state tax form   For more information on deposit rules, see Publication 51 (Circular A). 2012 state tax form Electronic deposit requirement. 2012 state tax form   You must use electronic funds transfer to make all federal tax deposits. 2012 state tax form Generally, electronic funds transfers are made using EFTPS. 2012 state tax form 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 state tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 state tax form EFTPS is a free service provided by the Department of Treasury. 2012 state tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 state tax form   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2012 state tax form To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 state tax form eftps. 2012 state tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 state tax form Additional information about EFTPS is also available in Publication 966. 2012 state tax form Form W-2. 2012 state tax form   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 2012 state tax form However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 2012 state tax form The date the employee requests the form. 2012 state tax form The date you make your final payment of wages to the employee. 2012 state tax form Compensation paid to H-2A visa holders. 2012 state tax form   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. 2012 state tax form 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 (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2012 state tax form   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2012 state tax form In this case, the worker must give the employer a completed Form W-4. 2012 state tax form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2012 state tax form   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2012 state tax form 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 state tax form Trust fund recovery penalty. 2012 state tax form   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 2012 state tax form A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 2012 state tax form A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 2012 state tax form   Willfully means voluntarily, consciously, and intentionally. 2012 state tax form Paying other expenses of the business instead of the taxes due is acting willfully. 2012 state tax form Consequences of treating an employee as an independent contractor. 2012 state tax form   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 2012 state tax form See Publication 15-A for more information. 2012 state tax form Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 2012 state tax form You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 2012 state tax form You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 2012 state tax form These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 2012 state tax form See Family Employees , earlier. 2012 state tax form Alien farmworkers. 2012 state tax form   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 2012 state tax form However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 2012 state tax form Commodity wages. 2012 state tax form   Payments in kind for farm labor are not cash wages. 2012 state tax form Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 2012 state tax form Tax rate and credit. 2012 state tax form   The gross FUTA tax rate is 6. 2012 state tax form 0% of the first $7,000 cash wages you pay to each employee during the year. 2012 state tax form However, you are given a credit of up to 5. 2012 state tax form 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 2012 state tax form If your state tax rate (experience rate) is less than 5. 2012 state tax form 4%, you may still be allowed the full 5. 2012 state tax form 4% credit. 2012 state tax form   If you do not pay the state tax, you cannot take the credit. 2012 state tax form If you are exempt from state unemployment tax for any reason, the full 6. 2012 state tax form 0% rate applies. 2012 state tax form See the Instructions for Form 940 for additional information. 2012 state tax form More information. 2012 state tax form   For more information on FUTA tax, see Publication 51 (Circular A). 2012 state tax form Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 2012 state tax form It must not be collected or deducted from the wages of your employees. 2012 state tax form Form 940. 2012 state tax form   Report FUTA tax on Form 940. 2012 state tax form The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 2012 state tax form Deposits. 2012 state tax form   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 2012 state tax form If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 2012 state tax form You can add it to the tax for the next quarter. 2012 state tax form If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 2012 state tax form If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 2012 state tax form Electronic deposit requirement. 2012 state tax form   You must use electronic funds transfer to make all federal tax deposits. 2012 state tax form Generally, electronic funds transfers are made using EFTPS. 2012 state tax form 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 state tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 state tax form EFTPS is a free service provided by the Department of Treasury. 2012 state tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 state tax form   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2012 state tax form To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 state tax form eftps. 2012 state tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 state tax form Additional information about EFTPS is also available in Publication 966. 2012 state tax form Prev  Up 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