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Amend State Taxes

Amend state taxes Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Amend state taxes Filing options when no return is required. Amend state taxes What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Amend state taxes Claim for refund process. Amend state taxes How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Amend state taxes The worker is your employee if you can control not only what work is done, but how it is done. Amend state taxes If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Amend state taxes It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Amend state taxes Example. Amend state taxes You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Amend state taxes Betty follows your specific instructions about household and child care duties. Amend state taxes You provide the household equipment and supplies that Betty needs to do her work. Amend state taxes Betty is your household employee. Amend state taxes Household work. Amend state taxes   Household work is work done in or around your home. Amend state taxes Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Amend state taxes Workers who are not your employees. Amend state taxes   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Amend state taxes A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Amend state taxes   A worker who performs child care services for you in his or her home generally is not your employee. Amend state taxes   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Amend state taxes Example. Amend state taxes You made an agreement with John Peters to care for your lawn. Amend state taxes John runs a lawn care business and offers his services to the general public. Amend state taxes He provides his own tools and supplies, and he hires and pays any helpers he needs. Amend state taxes Neither John nor his helpers are your household employees. Amend state taxes More information. Amend state taxes   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Amend state taxes Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Amend state taxes When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Amend state taxes S. Amend state taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Amend state taxes No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Amend state taxes You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Amend state taxes Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Amend state taxes You should keep the completed Form I-9 in your own records. Amend state taxes Do not submit it to the IRS, the USCIS, or any other government or other entity. Amend state taxes The form must be kept available for review upon notice by an authorized U. Amend state taxes S. Amend state taxes Government official. Amend state taxes Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Amend state taxes Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Amend state taxes uscis. Amend state taxes gov. Amend state taxes If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Amend state taxes You also can visit the USCIS website at www. Amend state taxes uscis. Amend state taxes gov to get Form I-9. Amend state taxes For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Amend state taxes Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Amend state taxes To find out, read Table 1. Amend state taxes You do not need to withhold federal income tax from your household employee's wages. Amend state taxes But if your employee asks you to withhold it, you can. Amend state taxes See Do You Need To Withhold Federal Income Tax, later. Amend state taxes If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Amend state taxes If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Amend state taxes The rest of this publication does not apply to you. Amend state taxes State employment taxes. Amend state taxes   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Amend state taxes For a list of state unemployment tax agencies, visit the U. Amend state taxes S. Amend state taxes Department of Labor's website at www. Amend state taxes workforcesecurity. Amend state taxes doleta. Amend state taxes gov/unemploy/agencies. Amend state taxes asp. Amend state taxes You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Amend state taxes    Table 1. Amend state taxes Do You Need To Pay Employment Taxes? IF you . Amend state taxes . Amend state taxes . Amend state taxes THEN you need to . Amend state taxes . Amend state taxes . Amend state taxes A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Amend state taxes Withhold and pay social security and Medicare taxes. Amend state taxes The taxes are 15. Amend state taxes 3%1 of cash wages. Amend state taxes Your employee's share is 7. Amend state taxes 65%1. Amend state taxes   (You can choose to pay it yourself and not withhold it. Amend state taxes ) Your share is 7. Amend state taxes 65%. Amend state taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Amend state taxes B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Amend state taxes Pay federal unemployment tax. Amend state taxes The tax is 6% of cash wages. Amend state taxes Wages over $7,000 a year per employee are not taxed. Amend state taxes You also may owe state unemployment tax. Amend state taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Amend state taxes 1In addition to withholding Medicare tax at 1. Amend state taxes 45%, you must withhold a 0. Amend state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend state taxes 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. Amend state taxes Additional Medicare Tax is only imposed on the employee. Amend state taxes There is no employer share of Additional Medicare Tax. Amend state taxes 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. Amend state taxes Note. Amend state taxes If neither A nor B above applies, you do not need to pay any federal employment taxes. Amend state taxes But you may still need to pay state employment taxes. Amend state taxes Table 2. Amend state taxes Household Employer's Checklist You may need to do the following things when you have a household employee. Amend state taxes   When you hire a household employee: □ Find out if the person can legally work in the United States. Amend state taxes  □ Find out if you need to pay state taxes. Amend state taxes When you pay your household employee: □ Withhold social security and Medicare taxes. Amend state taxes  □ Withhold federal income tax. Amend state taxes  □ Decide how you will make tax payments. Amend state taxes  □ Keep records. Amend state taxes By February 2, 2015: □ Get an employer identification number (EIN). Amend state taxes  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Amend state taxes By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Amend state taxes By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Amend state taxes  If you do not have to file a return, file Schedule H by itself. Amend state taxes Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Amend state taxes The Medicare tax pays for hospital insurance. Amend state taxes Both you and your household employee may owe social security and Medicare taxes. Amend state taxes Your share is 7. Amend state taxes 65% (6. Amend state taxes 2% for social security tax and 1. Amend state taxes 45% for Medicare tax) of the employee's social security and Medicare wages. Amend state taxes Your employee's share is also 7. Amend state taxes 65% (6. Amend state taxes 2% for social security tax and 1. Amend state taxes 45% for Medicare tax). Amend state taxes In addition to withholding Medicare tax at 1. Amend state taxes 45%, you must withhold a 0. Amend state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend state taxes 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. Amend state taxes Additional Medicare Tax is only imposed on the employee. Amend state taxes There is no employer share of Additional Medicare Tax. Amend state taxes 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. Amend state taxes For more information on Additional Medicare Tax, visit IRS. Amend state taxes gov and enter “Additional Medicare Tax” in the search box. Amend state taxes Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Amend state taxes You are responsible for payment of your employee's share of the taxes as well as your own. Amend state taxes You can either withhold your employee's share from the employee's wages or pay it from your own funds. Amend state taxes If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Amend state taxes Pay the taxes as discussed under How Do You Make Tax Payments, later. Amend state taxes Also, see What Forms Must You File, later. Amend state taxes Social security and Medicare wages. Amend state taxes   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Amend state taxes   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Amend state taxes However, any noncash wages you pay do not count as social security and Medicare wages. Amend state taxes   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Amend state taxes Cash wages. Amend state taxes   Cash wages include wages you pay by check, money order, etc. Amend state taxes Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Amend state taxes However, cash you give your employee in place of these items is included in cash wages. Amend state taxes State disability payments treated as wages. Amend state taxes   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Amend state taxes For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Amend state taxes Wages not counted. Amend state taxes   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Amend state taxes Your spouse. Amend state taxes Your child who is under the age of 21. Amend state taxes Your parent. Amend state taxes Exception: Count these wages if both the following conditions apply. Amend state taxes Your parent cares for your child who is either of the following. Amend state taxes Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Amend state taxes Your marital status is one of the following. Amend state taxes You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Amend state taxes An employee who is under the age of 18 at any time during the year. Amend state taxes Exception: Count these wages if providing household services is the employee's principal occupation. Amend state taxes If the employee is a student, providing household services is not considered to be his or her principal occupation. Amend state taxes Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Amend state taxes Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Amend state taxes If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Amend state taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Amend state taxes If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Amend state taxes If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Amend state taxes See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Amend state taxes Withholding the employee's share. Amend state taxes   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Amend state taxes However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Amend state taxes   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Amend state taxes If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Amend state taxes   Withhold 7. Amend state taxes 65% (6. Amend state taxes 2% for social security tax and 1. Amend state taxes 45% for Medicare tax) from each payment of social security and Medicare wages. Amend state taxes Generally, you can use Table 3 to figure the proper amount to withhold. Amend state taxes You will pay the amount withheld to the IRS with your share of the taxes. Amend state taxes Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Amend state taxes Table 3. Amend state taxes Employee Social Security (6. Amend state taxes 2%) and Medicare (1. Amend state taxes 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Amend state taxes ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Amend state taxes For example, on a wage payment of $180, the employee social security tax is $11. Amend state taxes 16 ($6. Amend state taxes 20 tax on $100 plus $4. Amend state taxes 96 on $80 wages). Amend state taxes The employee Medicare tax is $2. Amend state taxes 61 ($1. Amend state taxes 45 tax on $100 plus $1. Amend state taxes 16 on $80 wages). Amend state taxes If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Amend state taxes 00 . Amend state taxes $ . Amend state taxes 06 $ . Amend state taxes 01 $ 51. Amend state taxes 00 . Amend state taxes $ 3. Amend state taxes 16 $ . Amend state taxes 74 2. Amend state taxes 00 . Amend state taxes . Amend state taxes 12 . Amend state taxes 03 52. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 22 . Amend state taxes 75 3. Amend state taxes 00 . Amend state taxes . Amend state taxes 19 . Amend state taxes 04 53. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 29 . Amend state taxes 77 4. Amend state taxes 00 . Amend state taxes . Amend state taxes 25 . Amend state taxes 06 54. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 35 . Amend state taxes 78 5. Amend state taxes 00 . Amend state taxes . Amend state taxes 31 . Amend state taxes 07 55. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 41 . Amend state taxes 80 6. Amend state taxes 00 . Amend state taxes . Amend state taxes 37 . Amend state taxes 09 56. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 47 . Amend state taxes 81 7. Amend state taxes 00 . Amend state taxes . Amend state taxes 43 . Amend state taxes 10 57. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 53 . Amend state taxes 83 8. Amend state taxes 00 . Amend state taxes . Amend state taxes 50 . Amend state taxes 12 58. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 60 . Amend state taxes 84 9. Amend state taxes 00 . Amend state taxes . Amend state taxes 56 . Amend state taxes 13 59. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 66 . Amend state taxes 86 10. Amend state taxes 00 . Amend state taxes . Amend state taxes 62 . Amend state taxes 15 60. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 72 . Amend state taxes 87 11. Amend state taxes 00 . Amend state taxes . Amend state taxes 68 . Amend state taxes 16 61. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 78 . Amend state taxes 88 12. Amend state taxes 00 . Amend state taxes . Amend state taxes 74 . Amend state taxes 17 62. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 84 . Amend state taxes 90 13. Amend state taxes 00 . Amend state taxes . Amend state taxes 81 . Amend state taxes 19 63. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 91 . Amend state taxes 91 14. Amend state taxes 00 . Amend state taxes . Amend state taxes 87 . Amend state taxes 20 64. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 97 . Amend state taxes 93 15. Amend state taxes 00 . Amend state taxes . Amend state taxes 93 . Amend state taxes 22 65. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 03 . Amend state taxes 94 16. Amend state taxes 00 . Amend state taxes . Amend state taxes 99 . Amend state taxes 23 66. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 09 . Amend state taxes 96 17. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 05 . Amend state taxes 25 67. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 15 . Amend state taxes 97 18. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 12 . Amend state taxes 26 68. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 22 . Amend state taxes 99 19. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 18 . Amend state taxes 28 69. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 28 1. Amend state taxes 00 20. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 24 . Amend state taxes 29 70. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 34 1. Amend state taxes 02 21. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 30 . Amend state taxes 30 71. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 40 1. Amend state taxes 03 22. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 36 . Amend state taxes 32 72. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 46 1. Amend state taxes 04 23. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 43 . Amend state taxes 33 73. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 53 1. Amend state taxes 06 24. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 49 . Amend state taxes 35 74. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 59 1. Amend state taxes 07 25. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 55 . Amend state taxes 36 75. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 65 1. Amend state taxes 09 26. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 61 . Amend state taxes 38 76. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 71 1. Amend state taxes 10 27. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 67 . Amend state taxes 39 77. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 77 1. Amend state taxes 12 28. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 74 . Amend state taxes 41 78. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 84 1. Amend state taxes 13 29. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 80 . Amend state taxes 42 79. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 90 1. Amend state taxes 15 30. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 86 . Amend state taxes 44 80. Amend state taxes 00 . Amend state taxes 4. Amend state taxes 96 1. Amend state taxes 16 31. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 92 . Amend state taxes 45 81. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 02 1. Amend state taxes 17 32. Amend state taxes 00 . Amend state taxes 1. Amend state taxes 98 . Amend state taxes 46 82. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 08 1. Amend state taxes 19 33. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 05 . Amend state taxes 48 83. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 15 1. Amend state taxes 20 34. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 11 . Amend state taxes 49 84. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 21 1. Amend state taxes 22 35. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 17 . Amend state taxes 51 85. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 27 1. Amend state taxes 23 36. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 23 . Amend state taxes 52 86. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 33 1. Amend state taxes 25 37. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 29 . Amend state taxes 54 87. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 39 1. Amend state taxes 26 38. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 36 . Amend state taxes 55 88. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 46 1. Amend state taxes 28 39. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 42 . Amend state taxes 57 89. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 52 1. Amend state taxes 29 40. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 48 . Amend state taxes 58 90. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 58 1. Amend state taxes 31 41. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 54 . Amend state taxes 59 91. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 64 1. Amend state taxes 32 42. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 60 . Amend state taxes 61 92. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 70 1. Amend state taxes 33 43. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 67 . Amend state taxes 62 93. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 77 1. Amend state taxes 35 44. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 73 . Amend state taxes 64 94. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 83 1. Amend state taxes 36 45. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 79 . Amend state taxes 65 95. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 89 1. Amend state taxes 38 46. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 85 . Amend state taxes 67 96. Amend state taxes 00 . Amend state taxes 5. Amend state taxes 95 1. Amend state taxes 39 47. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 91 . Amend state taxes 68 97. Amend state taxes 00 . Amend state taxes 6. Amend state taxes 01 1. Amend state taxes 41 48. Amend state taxes 00 . Amend state taxes 2. Amend state taxes 98 . Amend state taxes 70 98. Amend state taxes 00 . Amend state taxes 6. Amend state taxes 08 1. Amend state taxes 42 49. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 04 . Amend state taxes 71 99. Amend state taxes 00 . Amend state taxes 6. Amend state taxes 14 1. Amend state taxes 44 50. Amend state taxes 00 . Amend state taxes 3. Amend state taxes 10 . Amend state taxes 73 100. Amend state taxes 00 . Amend state taxes 6. Amend state taxes 20 1. Amend state taxes 45 1In addition to withholding Medicare tax at 1. Amend state taxes 45%, you must withhold a 0. Amend state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend state taxes 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. Amend state taxes Additional Medicare Tax is only imposed on the employee. Amend state taxes There is no employer share of Additional Medicare Tax. Amend state taxes 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. Amend state taxes   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Amend state taxes If you withhold too much, you should repay the employee. Amend state taxes    In addition to withholding Medicare tax at 1. Amend state taxes 45%, you must withhold a 0. Amend state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend state taxes 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. Amend state taxes Additional Medicare Tax is only imposed on the employee. Amend state taxes There is no employer share of Additional Medicare Tax. Amend state taxes 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. Amend state taxes For more information on Additional Medicare Tax, visit IRS. Amend state taxes gov and enter “Additional Medicare Tax” in the search box. Amend state taxes Example. Amend state taxes On February 13, 2014, Mary Brown hired Jane R. Amend state taxes Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Amend state taxes Jane worked for the remainder of the year (a total of 46 weeks). Amend state taxes Mary did not give Jane a Form W-4 to request federal or state tax withholding. Amend state taxes The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Amend state taxes See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Amend state taxes Total cash wages paid to Jane $2,300. Amend state taxes 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Amend state taxes 60 ($2,300 x 6. Amend state taxes 2% (. Amend state taxes 062))         Medicare tax $33. Amend state taxes 35       ($2,300 x 1. Amend state taxes 45% (. Amend state taxes 0145)) Mary's share of:     Social security tax $142. Amend state taxes 60  ($2,300 x 6. Amend state taxes 2% (. Amend state taxes 062))           Medicare tax $33. Amend state taxes 35  ($2,300 x 1. Amend state taxes 45% (. Amend state taxes 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Amend state taxes 00   Box 4: Social security tax withheld 142. Amend state taxes 60   Box 6: Medicare tax withheld 33. Amend state taxes 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Amend state taxes Not withholding the employee's share. Amend state taxes   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Amend state taxes The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Amend state taxes However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Amend state taxes Example. Amend state taxes In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Amend state taxes You expect to pay your employee $1,900 or more for the year. Amend state taxes You decide to pay your employee's share of social security and Medicare taxes from your own funds. Amend state taxes You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Amend state taxes For social security and Medicare tax purposes, your employee's wages each payday are $100. Amend state taxes For each wage payment, you will pay $15. Amend state taxes 30 when you pay the taxes. Amend state taxes This is $7. Amend state taxes 65 ($6. Amend state taxes 20 for social security tax + $1. Amend state taxes 45 for Medicare tax) to cover your employee's share plus $7. Amend state taxes 65 ($6. Amend state taxes 20 for social security tax + $1. Amend state taxes 45 for Medicare tax) for your share. Amend state taxes For income tax purposes, your employee's wages each payday are $107. Amend state taxes 65 ($100 + the $7. Amend state taxes 65 you will pay to cover your employee's share of social security and Medicare taxes). Amend state taxes Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Amend state taxes Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Amend state taxes Or, you may owe only the FUTA tax or only the state unemployment tax. Amend state taxes To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Amend state taxes For a list of state unemployment tax agencies, visit the U. Amend state taxes S. Amend state taxes Department of Labor's website at www. Amend state taxes workforcesecurity. Amend state taxes doleta. Amend state taxes gov/unemploy/agencies. Amend state taxes asp. Amend state taxes You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Amend state taxes The FUTA tax is 6. Amend state taxes 0% of your employee's FUTA wages. Amend state taxes However, you may be able to take a credit of up to 5. Amend state taxes 4% against the FUTA tax, resulting in a net tax rate of 0. Amend state taxes 6%. Amend state taxes Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Amend state taxes The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Amend state taxes (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Amend state taxes ) Note. Amend state taxes   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Amend state taxes The term “legal holiday” means any legal holiday in the District of Columbia. Amend state taxes Pay the tax as discussed under How Do You Make Tax Payments, later. Amend state taxes Also, see What Forms Must You File, later. Amend state taxes Note. Amend state taxes   The 5. Amend state taxes 4% credit is reduced for wages paid in a credit reduction state. Amend state taxes See the Instructions for Schedule H (Form 1040). Amend state taxes Do not withhold the FUTA tax from your employee's wages. Amend state taxes You must pay it from your own funds. Amend state taxes FUTA wages. Amend state taxes   Figure the FUTA tax on the FUTA wages you pay. Amend state taxes If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Amend state taxes (A calendar quarter is January through March, April through June, July through September, or October through December. Amend state taxes ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Amend state taxes For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Amend state taxes Wages not counted. Amend state taxes   Do not count wages you pay to any of the following individuals as FUTA wages. Amend state taxes Your spouse. Amend state taxes Your child who is under the age of 21. Amend state taxes Your parent. Amend state taxes Credit for 2013. Amend state taxes   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Amend state taxes Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Amend state taxes Worksheet A. Amend state taxes Worksheet for Credit for Late Contributions 1. Amend state taxes Enter the amount from Schedule H, line 22   2. Amend state taxes Enter the amount from Schedule H, line 19   3. Amend state taxes Subtract line 2 from line 1. Amend state taxes If zero or less, enter -0-   4. Amend state taxes Enter total contributions paid to the state(s) after the Form 1040 due date   5. Amend state taxes Enter the smaller of line 3 or line 4   6. Amend state taxes Multiply line 5 by . Amend state taxes 90 (90%)   7. Amend state taxes Add lines 2 and 6   8. Amend state taxes Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Amend state taxes You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Amend state taxes The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Amend state taxes If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Amend state taxes If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Amend state taxes Pay the tax as discussed under How Do You Make Tax Payments, later. Amend state taxes Also, see What Forms Must You File, later. Amend state taxes Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Amend state taxes Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Amend state taxes Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Amend state taxes Publication 15 (Circular E) contains detailed instructions. Amend state taxes Wages. Amend state taxes   Figure federal income tax withholding on both cash and noncash wages you pay. Amend state taxes Measure wages you pay in any form other than cash by the fair market value of the noncash item. Amend state taxes   Do not count as wages any of the following items. Amend state taxes Meals provided to your employee at your home for your convenience. Amend state taxes Lodging provided to your employee at your home for your convenience and as a condition of employment. Amend state taxes Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Amend state taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Amend state taxes See Publication 15-B for special requirements for this exclusion. Amend state taxes Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Amend state taxes   See Publication 15 (Circular E) for more information on cash and noncash wages. Amend state taxes Paying tax without withholding. Amend state taxes   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Amend state taxes It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Amend state taxes What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Amend state taxes This credit reduces their tax or allows them to receive a payment from the IRS. Amend state taxes You also may have to give your employee a notice about the EIC. Amend state taxes Notice about the EIC. Amend state taxes   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Amend state taxes If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Amend state taxes   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Amend state taxes A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Amend state taxes Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Amend state taxes Your own written statement with the same wording as in Notice 797. Amend state taxes If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Amend state taxes If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Amend state taxes If Form W-2 is not required, you must notify the employee by February 7, 2015. Amend state taxes   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Amend state taxes Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Amend state taxes How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Amend state taxes Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Amend state taxes Add these household employment taxes to your income tax. Amend state taxes Pay the amount due by April 15, 2015. Amend state taxes For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Amend state taxes You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Amend state taxes You can pay the additional tax in any of the following ways. Amend state taxes Ask your employer to withhold more federal income tax from your wages in 2014. Amend state taxes Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Amend state taxes Make estimated tax payments for 2014 to the IRS. Amend state taxes Increase your payments if you already make estimated tax payments. Amend state taxes You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Amend state taxes (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Amend state taxes ) However, you will not be subject to the penalty if both of the following situations apply to you. Amend state taxes You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Amend state taxes Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Amend state taxes Asking for more federal income tax withholding. Amend state taxes   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Amend state taxes Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Amend state taxes   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Amend state taxes Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Amend state taxes   See Publication 505 to make sure you will have the right amount withheld. Amend state taxes It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Amend state taxes Paying estimated tax. Amend state taxes   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Amend state taxes You can use its payment vouchers to make your payments by check or money order. Amend state taxes You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Amend state taxes For details, see the form instructions and visit IRS. Amend state taxes gov. Amend state taxes    You can pay all the employment taxes at once or you can pay them in installments. Amend state taxes If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Amend state taxes Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Amend state taxes Payment option for business employers. Amend state taxes   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Amend state taxes You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Amend state taxes For information on depositing employment taxes, see Publication 15 (Circular E). Amend state taxes   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amend state taxes See Business employment tax returns, later. Amend state taxes    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Amend state taxes You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Amend state taxes More information. Amend state taxes   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Amend state taxes What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Amend state taxes Social security and Medicare wages. Amend state taxes FUTA wages. Amend state taxes Wages from which you withhold federal income tax. Amend state taxes For information on ordering employment tax forms, see How To Get Tax Help, later. Amend state taxes Employer identification number (EIN). Amend state taxes   You must include your employer identification number (EIN) on the forms you file for your household employee. Amend state taxes An EIN is a nine-digit number issued by the IRS. Amend state taxes It is not the same as a social security number. Amend state taxes    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Amend state taxes If you already have an EIN, use that number. Amend state taxes   If you do not have an EIN, you may apply for one online. Amend state taxes Go to IRS. Amend state taxes gov and click on the Apply for an EIN Online link under Tools. Amend state taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Amend state taxes Form W-2. Amend state taxes   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Amend state taxes Social security and Medicare wages of $1,900 or more. Amend state taxes Wages from which you withhold federal income tax. Amend state taxes You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Amend state taxes You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Amend state taxes Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Amend state taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Amend state taxes socialsecurity. Amend state taxes gov/employer for guidelines on filing electronically. Amend state taxes Employee who leaves during the year. Amend state taxes   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Amend state taxes You do not need to wait until 2015. Amend state taxes If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Amend state taxes Schedule H. Amend state taxes   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Amend state taxes Social security and Medicare wages of $1,900 or more. Amend state taxes FUTA wages. Amend state taxes Wages from which you withhold federal income tax. Amend state taxes File Schedule H with your 2014 federal income tax return by April 15, 2015. Amend state taxes If you get an extension to file your return, the extension also will apply to your Schedule H. Amend state taxes Filing options when no return is required. Amend state taxes   If you are not required to file a 2014 tax return, you have the following two options. Amend state taxes You can file Schedule H by itself. Amend state taxes See the Schedule H instructions for details. Amend state taxes If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Amend state taxes See Business employment tax returns, next. Amend state taxes   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Amend state taxes Business employment tax returns. Amend state taxes   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Amend state taxes (See Payment option for business employers, earlier. Amend state taxes ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Amend state taxes Include the FUTA tax for the employee on your Form 940. Amend state taxes   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Amend state taxes   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Amend state taxes For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Amend state taxes Both of these publications also provide information about filing Form 940. Amend state taxes What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Amend state taxes You must also keep records to support the information you enter on the forms you file. Amend state taxes If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Amend state taxes Wage and tax records. Amend state taxes   On each payday, you should record the date and amounts of all the following items. Amend state taxes Your employee's cash and noncash wages. Amend state taxes Any employee social security tax you withhold or agree to pay for your employee. Amend state taxes Any employee Medicare tax you withhold or agree to pay for your employee. Amend state taxes Any federal income tax you withhold. Amend state taxes Any state employment taxes you withhold. Amend state taxes Employee's social security number. Amend state taxes   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Amend state taxes Social security and Medicare wages of $1,900 or more. Amend state taxes Wages from which you withhold federal income tax. Amend state taxes You must ask for your employee's social security number no later than the first day on which you pay the wages. Amend state taxes You may wish to ask for it when you hire your employee. Amend state taxes You should ask your employee to show you his or her social security card. Amend state taxes The employee may show the card if it is available. Amend state taxes You may, but are not required to, photocopy the card if the employee provides it. Amend state taxes   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Amend state taxes An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Amend state taxes    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Amend state taxes    You also can download Form SS-5 from the Social Security Administration website at  www. Amend state taxes socialsecurity. Amend state taxes gov/online/ss-5. Amend state taxes pdf. Amend state taxes How long to keep records. Amend state taxes   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Amend state taxes Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Amend state taxes To qualify, you must pay these expenses so you can work or look for work. Amend state taxes If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Amend state taxes For information about the credit, see Publication 503, Child and Dependent Care Expenses. Amend state taxes How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Amend state taxes Schedule H attached to another form. Amend state taxes    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Amend state taxes S. Amend state taxes Individual Income Tax Return, and attach a corrected Schedule H. Amend state taxes If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Amend state taxes If you discover an error on a Schedule H that you previously filed with Form 1041, U. Amend state taxes S. Amend state taxes Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Amend state taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Amend state taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Amend state taxes In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Amend state taxes Schedule H filed by itself. Amend state taxes   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Amend state taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Amend state taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Amend state taxes In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Amend state taxes If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Amend state taxes (See Overpayment of tax, later. Amend state taxes ) When to file. Amend state taxes   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Amend state taxes If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Amend state taxes If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Amend state taxes Underpayment of tax. Amend state taxes   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Amend state taxes Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Amend state taxes However, underreported FUTA taxes will be subject to interest. Amend state taxes Overpayment of tax. Amend state taxes    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Amend state taxes However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Amend state taxes Adjust the overpayment. Amend state taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Amend state taxes If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Amend state taxes If you adjust your return, you will not receive interest on your overpayment. Amend state taxes If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Amend state taxes You may not adjust your return to correct overpayments of FUTA tax. Amend state taxes Claim for refund process. Amend state taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Amend state taxes If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Amend state taxes You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Amend state taxes Required repayment or consent. Amend state taxes   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Amend state taxes You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Amend state taxes You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Amend state taxes Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Amend state taxes Filing required Forms W-2 or Forms W-2c. Amend state taxes   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Amend state taxes Additional Medicare Tax. Amend state taxes   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Amend state taxes An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Amend state taxes For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Amend state taxes   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Amend state taxes Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Amend state taxes Additional information. Amend state taxes   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Amend state taxes Also, visit IRS. Amend state taxes gov. Amend state taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend state taxes Free help with your tax return. Amend state taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend state taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend state taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend state taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend state taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend state taxes gov, download the IRS2Go app, or call 1-800-906-9887. Amend state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend state taxes aarp. Amend state taxes org/money/taxaide or call 1-888-227-7669. Amend state taxes For more information on these programs, go to IRS. Amend state taxes gov and enter “VITA” in the search box. Amend state taxes Internet. Amend state taxes    IRS. Amend state taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Amend state taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend state taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend state taxes gov or download the IRS2Go app and select the Refund Status option. Amend state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend state taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend state taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend state taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend state taxes No need to wait on the phone or stand in line. Amend state taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend state taxes When you reach the response screen, you can print the entire interview and the final response for your records. Amend state taxes New subject areas are added on a regular basis. Amend state taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend state taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend state taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend state taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend state taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend state taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend state taxes You can also ask the IRS to mail a return or an account transcript to you. Amend state taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend state taxes gov or by calling 1-800-908-9946. Amend state taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Amend state taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend state taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend state taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend state taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend state taxes gov and enter Where's My Amended Return? in the search box. Amend state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Amend state taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend state taxes gov. Amend state taxes Select the Payment tab on the front page of IRS. Amend state taxes gov for more information. Amend state taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend state taxes gov. Amend state taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amend state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend state taxes gov. Amend state taxes Request an Electronic Filing PIN by going to IRS. Amend state taxes gov and entering Electronic Filing PIN in the search box. Amend state taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Amend state taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend state taxes An employee can answer questions about your tax account or help you set up a payment plan. Amend state taxes Before you visit, check the Office Locator on IRS. Amend state taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend state taxes If you have a special need, such as a disability, you can request an appointment. Amend state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend state taxes Apply for an Employer Identification Number (EIN). Amend state taxes Go to IRS. Amend state taxes gov and enter Apply for an EIN in the search box. Amend state taxes Read the Internal Revenue Code, regulations, or other official guidance. Amend state taxes Read Internal Revenue Bulletins. Amend state taxes Sign up to receive local and national tax news and more by email. Amend state taxes Just click on “subscriptions” above the search box on IRS. Amend state taxes gov and choose from a variety of options. Amend state taxes Phone. Amend state taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Amend state taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend state taxes gov, or download the IRS2Go app. Amend state taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend state taxes Most VITA and TCE sites offer free electronic filing. Amend state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend state taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amend state taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend state taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend state taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amend state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend state taxes Note, the above information is for our automated hotline. Amend state taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amend state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Amend state taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amend state taxes You should receive your order within 10 business days. Amend state taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend state taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amend state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend state taxes Walk-in. Amend state taxes   You can find a selection of forms, publications and services — in-person. Amend state taxes Products. Amend state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend state taxes Services. Amend state taxes You can walk in to your local TAC for face-to-face tax help. Amend state taxes An employee can answer questions about your tax account or help you set up a payment plan. Amend state taxes Before visiting, use the Office Locator tool on IRS. Amend state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amend state taxes Mail. Amend state taxes   You can send your order for forms, instructions, and publications to the address below. Amend state taxes You should receive a response within 10 business days after your request is received. Amend state taxes Internal Revenue Service 1201 N. Amend state taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend state taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend state taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend state taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amend state taxes You face (or your business is facing) an immediate threat of adverse action. Amend state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend state taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amend state taxes Here's why we can help: TAS is an independent organization within the IRS. Amend state taxes Our advocates know how to work with the IRS. Amend state taxes Our services are free and tailored to meet your needs. Amend state taxes We have offices in every state, the District of Columbia, and Puerto Rico. Amend state taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amend state taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend state taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amend state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend state taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend state taxes Sample W-2 Form This image is too large to be displayed in the current screen. Amend state taxes Please click the link to view the image. Amend state taxes Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications

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February 16, 2010
IRB 2010-6 html

IRB 2010-6 pdf
February 8, 2010
IRB 2010-5 html

IRB 2010-5 pdf
February 1, 2010
IRB 2010-4 html

IRB 2010-4 pdf
January 25, 2010
IRB 2010-3 html

IRB 2010-3 pdf
January 19, 2010
IRB 2010-2 html

IRB 2010-2 pdf
January 11, 2010
IRB 2010-1 html

IRB 2010-1 pdf
January 4, 2010
IRB 2009-52 html

IRB 2009-52 pdf
December 28, 2009
IRB 2009-51 html

IRB 2009-51 pdf
December 21, 2009
IRB 2009-50 html

IRB 2009-50 pdf
December 14, 2009
IRB 2009-49 html

IRB 2009-49 pdf
December 7, 2009
IRB 2009-48 html

IRB 2009-48 pdf
November 30, 2009
IRB 2009-47 html

IRB 2009-47 pdf
November 23, 2009
IRB 2009-46 html

IRB 2009-46 pdf
November 16, 2009
IRB 2009-45 html

IRB 2009-45 pdf
November 9, 2009
IRB 2009-44 html

IRB 2009-44 pdf
November 2, 2009
IRB 2009-43 html

IRB 2009-43 pdf
October 26, 2009
IRB 2009-42 html

IRB 2009-42 pdf
October 19, 2009
IRB 2009-41 html

IRB 2009-41 pdf
October 13, 2009
IRB 2009-40 html

IRB 2009-40 pdf
October 5, 2009
IRB 2009-39 html

IRB 2009-39 pdf
September 28, 2009
IRB 2009-38 html

IRB 2009-38 pdf
September 21, 2009
IRB 2009-37 html

IRB 2009-37 pdf
September 14, 2009
IRB 2009-36 html

IRB 2009-36 pdf
September 8, 2009
IRB 2009-35 html

IRB 2009-35 pdf
August 31, 2009
IRB 2009-34 html

IRB 2009-34 pdf
August 24, 2009
IRB 2009-33 html

IRB 2009-33 pdf
August 17, 2009
IRB 2009-32 html

IRB 2009-32 pdf
August 10, 2009
IRB 2009-31 html

IRB 2009-31 pdf
August 3, 2009
IRB 2009-30 html

IRB 2009-30 pdf
July 27, 2009
IRB 2009-29 html

IRB 2009-29 pdf
July 20, 2009
IRB 2009-28 html

IRB 2009-28 pdf
July 13, 2009
IRB 2009-27 html

IRB 2009-27 pdf
July 6, 2009
IRB 2009-26 html

IRB 2009-26 pdf
June 29, 2009
IRB 2009-25 html

IRB 2009-25 pdf
June 22, 2009
IRB 2009-24 html

IRB 2009-24 pdf
June 15, 2009
IRB 2009-23 html

IRB 2009-23 pdf
June 8, 2009
IRB 2009-22 html

IRB 2009-22 pdf
June 1, 2009
IRB 2009-21 html

IRB 2009-21 pdf
May 26, 2009
IRB 2009-20 html

IRB 2009-20 pdf
May 18, 2009
IRB 2009-19 html

IRB 2009-19 pdf
May 11, 2009
IRB 2009-18 html

IRB 2009-18 pdf
May 4, 2009
IRB 2009-17 html

IRB 2009-17 pdf
April 27, 2009
IRB 2009-16 html

IRB 2009-16 pdf
April 20, 2009
IRB 2009-15 html

IRB 2009-15 pdf
April 13, 2009
IRB 2009-14 html

IRB 2009-14 pdf
April 6, 2009
IRB 2009-13 html

IRB 2009-13 pdf
March 30, 2009
IRB 2009-12 html

IRB 2009-12 pdf
March 23, 2009
IRB 2009-11 html

IRB 2009-11 pdf
March 16, 2009
IRB 2009-10 html

IRB 2009-10 pdf
March 9, 2009
IRB 2009-9 html

IRB 2009-9 pdf
March 2, 2009
IRB 2009-8 html

IRB 2009-8 pdf
February 23, 2009
IRB 2009-7 html

IRB 2009-7 pdf
February 17, 2009
IRB 2009-6 html

IRB 2009-6 pdf
February 9, 2009
IRB 2009-5 html

IRB 2009-5 pdf
February 2, 2009
IRB 2009-4 html

IRB 2009-4 pdf
January 26, 2009
IRB 2009-3 html

IRB 2009-3 pdf
January 21, 2009
IRB 2009-2 html

IRB 2009-2 pdf
January 12, 2009
IRB 2009-1 html

IRB 2009-1 pdf
January 5, 2009
IRB 2008-52 html

IRB 2008-52 pdf
December 29, 2008
IRB 2008-51 html

IRB 2008-51 pdf
December 22, 2008
IRB 2008-50 html

IRB 2008-50 pdf
December 15, 2008
IRB 2008-49 html

IRB 2008-49 pdf
December 8, 2008
IRB 2008-48 html

IRB 2008-48 pdf
December 1, 2008
IRB 2008-47 html

IRB 2008-47 pdf
November 24, 2008
IRB 2008-46 html

IRB 2008-46 pdf
November 17, 2008
IRB 2008-45 html

IRB 2008-45 pdf
November 10, 2008
IRB 2008-44 html

IRB 2008-44 pdf
November 3, 2008
IRB 2008-43 html

IRB 2008-43 pdf
October 27, 2008
IRB 2008-42 html

IRB 2008-42 pdf
October 20, 2008
IRB 2008-41 html

IRB 2008-41 pdf
October 14, 2008
IRB 2008-40 html

IRB 2008-40 pdf
October 6, 2008
IRB 2008-39 html

IRB 2008-39 pdf
September 29, 2008
IRB 2008-38 html

IRB 2008-38 pdf
September 22, 2008
IRB 2008-37 html

IRB 2008-37 pdf
September 15, 2008
IRB 2008-36 html

IRB 2008-36 pdf
September 8, 2008
IRB 2008-35 html

IRB 2008-35 pdf
September 2, 2008
IRB 2008-34 html

IRB 2008-34 pdf
August 25, 2008
IRB 2008-33 html

IRB 2008-33 pdf
August 18, 2008
IRB 2008-32 html

IRB 2008-32 pdf
August 11, 2008
IRB 2008-31 html

IRB 2008-31 pdf
August 4, 2008
IRB 2008-30 html

IRB 2008-30 pdf
July 28, 2008
IRB 2008-29 html

IRB 2008-29 pdf
July 21, 2008
IRB 2008-28 html

IRB 2008-28 pdf
July 14, 2008
IRB 2008-27 html

IRB 2008-27 pdf
July 7, 2008
IRB 2008-26 html

IRB 2008-26 pdf
June 30, 2008
IRB 2008-25 html

IRB 2008-25 pdf
June 23, 2008
IRB 2008-24 html

IRB 2008-24 pdf
June 16, 2008
IRB 2008-23 html

IRB 2008-23 pdf
June 9, 2008
IRB 2008-22 html

IRB 2008-22 pdf
June 2, 2008
IRB 2008-21 html

IRB 2008-21 pdf
May 27, 2008
IRB 2008-20 html

IRB 2008-20 pdf
May 19, 2008
IRB 2008-19 html

IRB 2008-19 pdf
May 12, 2008
IRB 2008-18 html

IRB 2008-18 pdf
May 5, 2008
IRB 2008-17 html

IRB 2008-17 pdf
April 28, 2008
IRB 2008-16 html

IRB 2008-16 pdf
April 21, 2008
IRB 2008-15 html

IRB 2008-15 pdf
April 14, 2008
IRB 2008-14 html

IRB 2008-14 pdf
April 7, 2008
IRB 2008-13 html

IRB 2008-13 pdf
March 31, 2008
IRB 2008-12 html

IRB 2008-12 pdf
March 24, 2008
IRB 2008-11 html

IRB 2008-11 pdf
March 17, 2008
IRB 2008-10 html

IRB 2008-10 pdf
March 10, 2008
IRB 2008-9 html

IRB 2008-9 pdf
March 3, 2008
IRB 2008-8 html

IRB 2008-8 pdf
February 25, 2008
IRB 2008-7 html

IRB 2008-7 pdf
February 19, 2008
IRB 2008-6 html

IRB 2008-6 pdf
February 11, 2008
IRB 2008-5 html

IRB 2008-5 pdf
February 4, 2008
IRB 2008-4 html

IRB 2008-4 pdf
January 28, 2008
IRB 2008-3 html

IRB 2008-3 pdf
January 22, 2008
IRB 2008-2 html

IRB 2008-2 pdf
January 14, 2008
IRB 2008-1 html

IRB 2008-1 pdf
January 7, 2008
IRB 2007-52 html

IRB 2007-52 pdf
December 26, 2007
IRB 2007-51 html

IRB 2007-51 pdf
December 17, 2007
IRB 2007-50 html

IRB 2007-50 pdf
December 10, 2007
IRB 2007-49 html

IRB 2007-49 pdf
December 3, 2007
IRB 2007-48 html

IRB 2007-48 pdf
November 26, 2007
IRB 2007-47 html

IRB 2007-47 pdf
November 19, 2007
IRB 2007-46 html

IRB 2007-46 pdf
November 13, 2007
IRB 2007-45 html

IRB 2007-45 pdf
November 5, 2007
IRB 2007-44 html

IRB 2007-44 pdf
October 29, 2007
IRB 2007-43 html

IRB 2007-43 pdf
October 22, 2007
IRB 2007-42 html

IRB 2007-42 pdf
October 15, 2007
IRB 2007-41 html

IRB 2007-41 pdf
October 9, 2007
IRB 2007-40 html

IRB 2007-40 pdf
October 1, 2007
IRB 2007-39 html

IRB 2007-39 pdf
September 24, 2007
IRB 2007-38 html

IRB 2007-38 pdf
September 17, 2007
IRB 2007-37 html

IRB 2007-37 pdf
September 10, 2007
IRB 2007-36 html

IRB 2007-36 pdf
September 4, 2007
IRB 2007-35 html

IRB 2007-35 pdf
August 27, 2007
IRB 2007-34 html

IRB 2007-34 pdf
August 20, 2007
IRB 2007-33 html

IRB 2007-33 pdf
August 13, 2007
IRB 2007-32 html

IRB 2007-32 pdf
August 6, 2007
IRB 2007-31 html

IRB 2007-31 pdf
July 30, 2007
IRB 2007-30 html

IRB 2007-30 pdf
July 23, 2007
IRB 2007-29 html

IRB 2007-29 pdf
July 16, 2007
IRB 2007-28 html

IRB 2007-28 pdf
July 9, 2007
IRB 2007-27 html

IRB 2007-27 pdf
July 2, 2007
IRB 2007-26 html

IRB 2007-26 pdf
June 25, 2007
IRB 2007-25 html

IRB 2007-25 pdf
June 18, 2007
IRB 2007-24 html

IRB 2007-24 pdf
June 11, 2007
IRB 2007-23 html

IRB 2007-23 pdf
June 4, 2007
IRB 2007-22 html

IRB 2007-22 pdf
May 29, 2007
IRB 2007-21 html

IRB 2007-21 pdf
May 21, 2007
IRB 2007-20 html

IRB 2007-20 pdf
May 14, 2007
IRB 2007-19 html

IRB 2007-19 pdf
May 7, 2007
IRB 2007-18 html

IRB 2007-18 pdf
April 30, 2007
IRB 2007-17 html

IRB 2007-17 pdf
April 23, 2007
IRB 2007-16 html

IRB 2007-16 pdf
April 16, 2007
IRB 2007-15 html

IRB 2007-15 pdf
April 9, 2007
IRB 2007-14 html

IRB 2007-14 pdf
April 2, 2007
IRB 2007-13 html

IRB 2007-13 pdf
March 26, 2007
IRB 2007-12 html

IRB 2007-12 pdf
March 19, 2007
IRB 2007-11 html

IRB 2007-11 pdf
March 12, 2007
IRB 2007-10 html

IRB 2007-10 pdf
March 5, 2007
IRB 2007-9 html

IRB 2007-9 pdf
February 26, 2007
IRB 2007-8 html

IRB 2007-8 pdf
February 20, 2007
IRB 2007-7 html

IRB 2007-7 pdf
February 12, 2007
IRB 2007-6 html

IRB 2007-6 pdf
February 5, 2007
IRB 2007-5 html

IRB 2007-5 pdf
January 29, 2007
IRB 2007-4 html

IRB 2007-4 pdf
January 22, 2007
IRB 2007-3 html

IRB 2007-3 pdf
January 16, 2007
IRB 2007-2 html

IRB 2007-2 pdf
January 8, 2007
IRB 2007-1 html

IRB 2007-1 pdf
January 2, 2007
IRB 2006-52 html

IRB 2006-52 pdf
December 26, 2006
IRB 2006-51 html

IRB 2006-51 pdf
December 18, 2006
IRB 2006-50 html

IRB 2006-50 pdf
December 11, 2006
IRB 2006-49 html

IRB 2006-49 pdf
December 4, 2006
IRB 2006-48 html

IRB 2006-48 pdf
November 27, 2006
IRB 2006-47 html

IRB 2006-47 pdf
November 20, 2006
IRB 2006-46 html

IRB 2006-46 pdf
November 13, 2006
IRB 2006-45 html

IRB 2006-45 pdf
November 6, 2006
IRB 2006-44 html

IRB 2006-44 pdf
October 30, 2006
IRB 2006-43 html

IRB 2006-43 pdf
October 23, 2006
IRB 2006-42 html

IRB 2006-42 pdf
October 16, 2006
IRB 2006-41 html

IRB 2006-41 pdf
October 10, 2006
IRB 2006-40 html

IRB 2006-40 pdf
October 2, 2006
IRB 2006-39 html

IRB 2006-39 pdf
September 25, 2006
IRB 2006-38 html

IRB 2006-38 pdf
September 18, 2006
IRB 2006-37 html

IRB 2006-37 pdf
September 11, 2006
IRB 2006-36 html

IRB 2006-36 pdf
September 5, 2006
IRB 2006-35 html

IRB 2006-35 pdf
August 28, 2006
IRB 2006-34 html

IRB 2006-34 pdf
August 21, 2006
IRB 2006-33 html

IRB 2006-33 pdf
August 14, 2006
IRB 2006-32 html

IRB 2006-32 pdf
August 7, 2006
IRB 2006-31 html

IRB 2006-31 pdf
July 31, 2006
IRB 2006-30 html

IRB 2006-30 pdf
July 24, 2006
IRB 2006-29 html

IRB 2006-29 pdf
July 17, 2006
IRB 2006-28 html

IRB 2006-28 pdf
July 10, 2006
IRB 2006-27 html

IRB 2006-27 pdf
July 3, 2006
IRB 2006-26 html

IRB 2006-26 pdf
June 26, 2006
IRB 2006-25 html

IRB 2006-25 pdf
June 19, 2006
IRB 2006-24 html

IRB 2006-24 pdf
June 12, 2006
IRB 2006-23 html

IRB 2006-23 pdf
June 5, 2006
IRB 2006-22 html

IRB 2006-22 pdf
May 30, 2006
IRB 2006-21 html

IRB 2006-21 pdf
May 22, 2006
IRB 2006-20 html

IRB 2006-20 pdf
May 15, 2006
IRB 2006-19 html

IRB 2006-19 pdf
May 8, 2006
IRB 2006-18 html

IRB 2006-18 pdf
May 1, 2006
IRB 2006-17 html

IRB 2006-17 pdf
April 24, 2006
IRB 2006-16 html

IRB 2006-16 pdf
April 17, 2006
IRB 2006-15 html

IRB 2006-15 pdf
April 10, 2006
IRB 2006-14 html

IRB 2006-14 pdf
April 3, 2006
IRB 2006-13 html

IRB 2006-13 pdf
March 27, 2006
IRB 2006-12 html

IRB 2006-12 pdf
March 20, 2006
IRB 2006-11 html

IRB 2006-11 pdf
March 13, 2006
IRB 2006-10 html

IRB 2006-10 pdf
March 6, 2006
IRB 2006-9 html

IRB 2006-9 pdf
February 27, 2006
IRB 2006-8 html

IRB 2006-8 pdf
February 21, 2006
IRB 2006-7 html

IRB 2006-7 pdf
February 13, 2006
IRB 2006-6 html

IRB 2006-6 pdf
February 6, 2006
IRB 2006-5 html

IRB 2006-5 pdf
January 30, 2006
IRB 2006-4 html

IRB 2006-4 pdf
January 23, 2006
IRB 2006-3 html

IRB 2006-3 pdf
January 17, 2006
IRB 2006-2 html

IRB 2006-2 pdf
January 9, 2006
IRB 2006-1 html

IRB 2006-1 pdf
January 3, 2006
IRB 2005-52 html

IRB 2005-52 pdf
December 27, 2005
IRB 2005-51 html

IRB 2005-51 pdf
December 19, 2005
IRB 2005-50 html

IRB 2005-50 pdf
December 12, 2005
IRB 2005-49 html

IRB 2005-49 pdf
December 5, 2005
IRB 2005-48 html

IRB 2005-48 pdf
November 28, 2005
IRB 2005-47 html

IRB 2005-47 pdf
November 21, 2005
IRB 2005-46 html

IRB 2005-46 pdf
November 14, 2005
IRB 2005-45 html

IRB 2005-45 pdf
November 7, 2005
IRB 2005-44 html

IRB 2005-44 pdf
October 31, 2005
IRB 2005-43 html

IRB 2005-43 pdf
October 24, 2005
IRB 2005-42 html

IRB 2005-42 pdf
October 17, 2005
IRB 2005-41 html

IRB 2005-41 pdf
October 11, 2005
IRB 2005-40 html

IRB 2005-40 pdf
October 3, 2005
IRB 2005-39 html

IRB 2005-39 pdf
September 26, 2005
IRB 2005-38 html

IRB 2005-38 pdf
September 19, 2005
IRB 2005-37 html

IRB 2005-37 pdf
September 12, 2005
IRB 2005-36 html

IRB 2005-36 pdf
September 6, 2005
IRB 2005-35 html

IRB 2005-35 pdf
August 29, 2005
IRB 2005-34 html

IRB 2005-34 pdf
August 22, 2005
IRB 2005-33 html

IRB 2005-33 pdf
August 15, 2005
IRB 2005-32 html

IRB 2005-32 pdf
August 8, 2005
IRB 2005-31 html

IRB 2005-31 pdf
August 1, 2005
IRB 2005-30 html

IRB 2005-30 pdf
July 25, 2005
IRB 2005-29 html

IRB 2005-29 pdf
July 18, 2005
IRB 2005-28 html

IRB 2005-28 pdf
July 11, 2005
IRB 2005-27 html

IRB 2005-27 pdf
July 5, 2005
IRB 2005-26 html

IRB 2005-26 pdf
June 27, 2005
IRB 2005-25 html

IRB 2005-25 pdf
June 20, 2005
IRB 2005-24 html

IRB 2005-24 pdf
June 13, 2005
IRB 2005-23 html

IRB 2005-23 pdf
June 6, 2005
IRB 2005-22 html

IRB 2005-22 pdf
May 31, 2005
IRB 2005-21 html

IRB 2005-21 pdf
May 23, 2005
IRB 2005-20 html

IRB 2005-20 pdf
May 16, 2005
IRB 2005-19 html

IRB 2005-19 pdf
May 9, 2005
IRB 2005-18 html

IRB 2005-18 pdf
May 2, 2005
IRB 2005-17 html

IRB 2005-17 pdf
April 25, 2005
IRB 2005-16 html

IRB 2005-16 pdf
April 18, 2005
IRB 2005-15 html

IRB 2005-15 pdf
April 11, 2005
IRB 2005-14 html

IRB 2005-14 pdf
April 4, 2005
IRB 2005-13 html

IRB 2005-13 pdf
March 28, 2005
IRB 2005-12 html

IRB 2005-12 pdf
March 21, 2005
IRB 2005-11 html

IRB 2005-11 pdf
March 14, 2005
IRB 2005-10 html

IRB 2005-10 pdf
March 7, 2005
IRB 2005-9 html

IRB 2005-9 pdf
February 28, 2005
IRB 2005-8 html

IRB 2005-8 pdf
February 22, 2005
IRB 2005-7 html

IRB 2005-7 pdf
February 14, 2005
IRB 2005-6 html

IRB 2005-6 pdf
February 7, 2005
IRB 2005-5 html

IRB 2005-5 pdf
January 31, 2005
IRB 2005-4 html

IRB 2005-4 pdf
January 24, 2005
IRB 2005-3 html

IRB 2005-3 pdf
January 18, 2005
IRB 2005-2 html

IRB 2005-2 pdf
January 10, 2005
IRB 2005-1 html

IRB 2005-1 pdf
January 3, 2005
IRB 2004-52 html

IRB 2004-52 pdf
December 27, 2004
IRB 2004-51 html

IRB 2004-51 pdf
December 20, 2004
IRB 2004-50 html

IRB 2004-50 pdf
December 13, 2004
IRB 2004-49 html

IRB 2004-49 pdf
December 6, 2004
IRB 2004-48 html

IRB 2004-48 pdf
November 29, 2004
IRB 2004-47 html

IRB 2004-47 pdf
November 22, 2004
IRB 2004-46 html

IRB 2004-46 pdf
November 15, 2004
IRB 2004-45 html

IRB 2004-45 pdf
November 8, 2004
IRB 2004-44 html

IRB 2004-44 pdf
November 1, 2004
IRB 2004-43 html

IRB 2004-43 pdf
October 25, 2004
IRB 2004-42 html

IRB 2004-42 pdf
October 18, 2004
IRB 2004-41 html

IRB 2004-41 pdf
October 12, 2004
IRB 2004-40 html

IRB 2004-40 pdf
October 4, 2004
IRB 2004-39 html

IRB 2004-39 pdf
September 27, 2004
IRB 2004-38 html

IRB 2004-38 pdf
September 20, 2004
IRB 2004-37 html

IRB 2004-37 pdf
September 13, 2004
IRB 2004-36 html

IRB 2004-36 pdf
September 7, 2004
IRB 2004-35 html

IRB 2004-35 pdf
August 30, 2004
IRB 2004-34 html

IRB 2004-34 pdf
August 23, 2004
IRB 2004-33 html

IRB 2004-33 pdf
August 16, 2004
IRB 2004-32 html

IRB 2004-32 pdf
August 9, 2004
IRB 2004-31 html

IRB 2004-31 pdf
August 2, 2004
IRB 2004-30 html

IRB 2004-30 pdf
July 26, 2004
IRB 2004-29 html

IRB 2004-29 pdf
July 19, 2004
IRB 2004-28 html

IRB 2004-28 pdf
July 12, 2004
IRB 2004-27 html

IRB 2004-27 pdf
July 6, 2004
IRB 2004-26 html

IRB 2004-26 pdf
June 28, 2004
IRB 2004-25 html

IRB 2004-25 pdf
June 21, 2004
IRB 2004-24 html

IRB 2004-24 pdf
June 14, 2004
IRB 2004-23 html

IRB 2004-23 pdf
June 7, 2004
IRB 2004-22 html

IRB 2004-22 pdf
June 1, 2004
IRB 2004-21 html

IRB 2004-21 pdf
May 24, 2004
IRB 2004-20 html

IRB 2004-20 pdf
May 17, 2004
IRB 2004-19 html

IRB 2004-19 pdf
May 10, 2004
IRB 2004-18 html

IRB 2004-18 pdf
May 3, 2004
IRB 2004-17 html

IRB 2004-17 pdf
April 26, 2004
IRB 2004-16 html

IRB 2004-16 pdf
April 19, 2004
IRB 2004-15 html

IRB 2004-15 pdf
April 12, 2004
IRB 2004-14 html

IRB 2004-14 pdf
April 5, 2004
IRB 2004-13 html

IRB 2004-13 pdf
March 29, 2004
IRB 2004-12 html

IRB 2004-12 pdf
March 22, 2004
IRB 2004-11 html

IRB 2004-11 pdf
March 15, 2004
IRB 2004-10 html

IRB 2004-10 pdf
March 8, 2004
IRB 2004-9 html

IRB 2004-9 pdf
March 1, 2004
IRB 2004-8 html

IRB 2004-8 pdf
February 23, 2004
IRB 2004-7 html

IRB 2004-7 pdf
February 17, 2004
IRB 2004-6 html

IRB 2004-6 pdf
February 9, 2004
IRB 2004-5 html

IRB 2004-5 pdf
February 2, 2004
IRB 2004-4 html

IRB 2004-4 pdf
January 26, 2004
IRB 2004-3 html

IRB 2004-3 pdf
January 20, 2004
IRB 2004-2 html

IRB 2004-2 pdf
January 12, 2004
IRB 2004-1 html

IRB 2004-1 pdf
January 5, 2004
IRB 2003-52 html

IRB 2003-52 pdf
December 29, 2003
IRB 2003-51 html

IRB 2003-51 pdf
December 22, 2003
IRB 2003-50 html

IRB 2003-50 pdf
December 15, 2003
IRB 2003-49 html

IRB 2003-49 pdf
December 8, 2003
IRB 2003-48 html

IRB 2003-48 pdf
December 1, 2003
IRB 2003-47 html

IRB 2003-47 pdf
November 24, 2003
IRB 2003-46 html

IRB 2003-46 pdf
November 17, 2003
IRB 2003-45 html

IRB 2003-45 pdf
November 10, 2003
IRB 2003-44 html

IRB 2003-44 pdf
November 3, 2003
IRB 2003-43 html

IRB 2003-43 pdf
October 27, 2003
IRB 2003-42 html

IRB 2003-42 pdf
October 20, 2003
IRB 2003-41 html

IRB 2003-41 pdf
October 14, 2003
IRB 2003-40 html

IRB 2003-40 pdf
October 6, 2003
IRB 2003-39 html

IRB 2003-39 pdf
September 29, 2003
IRB 2003-38 html

IRB 2003-38 pdf
September 22, 2003
IRB 2003-37 html

IRB 2003-37 pdf
September 15, 2003
IRB 2003-36 html

IRB 2003-36 pdf
September 8, 2003
IRB 2003-35 html

IRB 2003-35 pdf
September 2, 2003
IRB 2003-34 html

IRB 2003-34 pdf
August 25, 2003
IRB 2003-33 html

IRB 2003-33 pdf
August 18, 2003
IRB 2003-32 html

IRB 2003-32 pdf
August 11, 2003
IRB 2003-31 html

IRB 2003-31 pdf
August 4, 2003
IRB 2003-30 html

IRB 2003-30 pdf
July 28, 2003
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The Amend State Taxes

Amend state taxes 9. Amend state taxes   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Amend state taxes This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Amend state taxes The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Amend state taxes See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Amend state taxes However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Amend state taxes You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Amend state taxes Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Amend state taxes If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Amend state taxes Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Amend state taxes Qualified education expenses. Amend state taxes   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Amend state taxes They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Amend state taxes   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Amend state taxes   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Amend state taxes The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Amend state taxes The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Amend state taxes You will need to contact the eligible educational institution for qualified room and board costs. Amend state taxes Eligible educational institution. Amend state taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Amend state taxes S. Amend state taxes Department of Education. Amend state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend state taxes The educational institution should be able to tell you if it is an eligible educational institution. Amend state taxes   Certain educational institutions located outside the United States also participate in the U. Amend state taxes S. Amend state taxes Department of Education's Federal Student Aid (FSA) programs. Amend state taxes Half-time student. Amend state taxes   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Amend state taxes Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Amend state taxes You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amend state taxes Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Amend state taxes If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Amend state taxes Example 1. Amend state taxes In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Amend state taxes She paid $5,800 of qualified education expenses from the following sources. Amend state taxes   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Amend state taxes   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Amend state taxes However, she must include the $500 taxable earnings in her gross income subject to income tax. Amend state taxes Example 2. Amend state taxes Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Amend state taxes This must be included in her income subject to income tax. Amend state taxes The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Amend state taxes Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Amend state taxes She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Amend state taxes Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amend state taxes The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Amend state taxes If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Amend state taxes Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Amend state taxes See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Amend state taxes There are many other situations in which Form 5329 is required. Amend state taxes If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Amend state taxes Prev  Up  Next   Home   More Online Publications