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Amended Federal Tax Return

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Amended Federal Tax Return

Amended federal tax return 13. Amended federal tax return   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Amended federal tax return Wage limit. Amended federal tax return Federal Income Tax WithholdingNew Form W-4 for 2014. Amended federal tax return Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Amended federal tax return Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Amended federal tax return  The employee tax rate for social security is 6. Amended federal tax return 2%. Amended federal tax return Previously, the employee tax rate for social security was 4. Amended federal tax return 2%. Amended federal tax return The employer tax rate for social security remains unchanged at 6. Amended federal tax return 2%. Amended federal tax return The social security wage base limit is $113,700. Amended federal tax return The Medicare tax rate is 1. Amended federal tax return 45% each for the employee and employer, unchanged from 2012. Amended federal tax return There is no wage base limit for Medicare tax. Amended federal tax return Additional Medicare Tax. Amended federal tax return  In addition to withholding Medicare tax at 1. Amended federal tax return 45%, you must withhold a 0. Amended federal tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amended federal tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Amended federal tax return Additional Medicare Tax is only imposed on the employee. Amended federal tax return There is no employer share of Additional Medicare Tax. Amended federal tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Amended federal tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Amended federal tax return For more information on Additional Medicare Tax, visit IRS. Amended federal tax return gov and enter “Additional Medicare Tax” in the search box. Amended federal tax return Leave-based donation programs to aid victims of Hurricane Sandy. Amended federal tax return  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Amended federal tax return The donated leave will not be included in the income or wages of the employee. Amended federal tax return The employer may deduct the cash payments as business expenses or charitable contributions. Amended federal tax return For more information, see Notice 2012-69, 2012-51 I. Amended federal tax return R. Amended federal tax return B. Amended federal tax return 712, available at www. Amended federal tax return irs. Amended federal tax return gov/irb/2012-51_IRB/ar09. Amended federal tax return html. Amended federal tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Amended federal tax return  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Amended federal tax return Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Amended federal tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Amended federal tax return For more information, visit IRS. Amended federal tax return gov and enter “work opportunity credit” in the search box. Amended federal tax return What's New for 2014 Social security and Medicare tax for 2014. Amended federal tax return  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Amended federal tax return The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Amended federal tax return There is no limit on the amount of wages subject to Medicare tax. Amended federal tax return Reminders Additional employment tax information for farmers. Amended federal tax return  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Amended federal tax return For the latest information about employment tax developments impacting farmers, go to www. Amended federal tax return irs. Amended federal tax return gov/pub51. Amended federal tax return Correcting a previously filed Form 943. Amended federal tax return  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Amended federal tax return Form 943-X is filed separately from Form 943. Amended federal tax return For more information on correcting Form 943, see the Instructions for Form 943-X. Amended federal tax return Federal tax deposits must be made by electronic funds transfer. Amended federal tax return  You must use electronic funds transfer to make all federal tax deposits. Amended federal tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amended federal tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amended federal tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amended federal tax return EFTPS is a free service provided by the Department of Treasury. Amended federal tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amended federal tax return For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amended federal tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Amended federal tax return eftps. Amended federal tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amended federal tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amended federal tax return Important Dates for 2014 You should take the action indicated by the dates listed. Amended federal tax return See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Amended federal tax return Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Amended federal tax return For these dates, see Publication 509, Tax Calendars (For use in 2014). Amended federal tax return Note. Amended federal tax return  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Amended federal tax return A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Amended federal tax return For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Amended federal tax return S. Amended federal tax return Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Amended federal tax return See Private delivery services in Publication 51 (Circular A). Amended federal tax return Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Amended federal tax return Statewide holidays no longer apply. Amended federal tax return For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Amended federal tax return Fiscal year taxpayers. Amended federal tax return  The due dates listed below apply whether you use a calendar or a fiscal year. Amended federal tax return By January 31. Amended federal tax return   File Form 943 with the IRS. Amended federal tax return If you deposited all Form 943 taxes when due, you have 10 additional days to file. Amended federal tax return Furnish each employee with a completed Form W-2, Wage and Tax Statement. Amended federal tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Amended federal tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Amended federal tax return If you deposited all the FUTA tax when due, you have 10 additional days to file. Amended federal tax return File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Amended federal tax return If you deposited all Form 945 taxes when due, you have 10 additional days to file. Amended federal tax return By February 15. Amended federal tax return  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Amended federal tax return On February 16. Amended federal tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Amended federal tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Amended federal tax return If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Amended federal tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Amended federal tax return By February 28. Amended federal tax return   File paper Forms 1099 and 1096. Amended federal tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Amended federal tax return S. Amended federal tax return Information Returns, with the IRS. Amended federal tax return For electronically filed returns, see By March 31 below. Amended federal tax return File paper Forms W-2 and W-3. Amended federal tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Amended federal tax return For electronically filed returns, see By March 31 below. Amended federal tax return By March 31. Amended federal tax return   File electronic Forms W-2 and 1099. Amended federal tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Amended federal tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Amended federal tax return socialsecurity. Amended federal tax return gov/employer. Amended federal tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Amended federal tax return By April 30, July 31, October 31, and January 31. Amended federal tax return   Deposit FUTA taxes. Amended federal tax return Deposit FUTA tax due if it is more than $500. Amended federal tax return Before December 1. Amended federal tax return  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Amended federal tax return Introduction You are generally required to withhold federal income tax from the wages of your employees. Amended federal tax return You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Amended federal tax return You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amended federal tax return This chapter includes information about these taxes. Amended federal tax return You must also pay self-employment tax on your net earnings from farming. Amended federal tax return See chapter 12 for information on self-employment tax. Amended federal tax return Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Amended federal tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Amended federal tax return Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Amended federal tax return Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Amended federal tax return Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Amended federal tax return Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Amended federal tax return Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Amended federal tax return Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Amended federal tax return For more information, see Publication 51 (Circular A). Amended federal tax return Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Amended federal tax return This is so even when you give the employee freedom of action. Amended federal tax return What matters is that you have the right to control the details of how the services are performed. Amended federal tax return You are responsible for withholding and paying employment taxes for your employees. Amended federal tax return You are also required to file employment tax returns. Amended federal tax return These requirements do not apply to amounts that you pay to independent contractors. Amended federal tax return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Amended federal tax return If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Amended federal tax return Special rules apply to crew leaders. Amended federal tax return See Crew Leaders , later. Amended federal tax return Employer identification number (EIN). Amended federal tax return   If you have employees, you must have an EIN. Amended federal tax return If you do not have an EIN, you may apply for one online. Amended federal tax return Go to IRS. Amended federal tax return gov and click on the Apply for an EIN Online link under Tools. Amended federal tax return You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Amended federal tax return The hours of operation for both numbers are Monday–Friday form 7:00 a. Amended federal tax return m. Amended federal tax return –7:00 p. Amended federal tax return m. Amended federal tax return local time (Alaska and Hawaii follow Pacific time). Amended federal tax return You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Amended federal tax return Employee's social security number (SSN). Amended federal tax return   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Amended federal tax return Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Amended federal tax return It is also available from the SSA's website at www. Amended federal tax return socialsecurity. Amended federal tax return gov. Amended federal tax return   The employee must furnish evidence of age, identity, and U. Amended federal tax return S. Amended federal tax return citizenship or lawful immigration status permitting employment with the Form SS-5. Amended federal tax return An employee who is age 18 or older must appear in person with this evidence at an SSA office. Amended federal tax return Form I-9. Amended federal tax return    You must verify that each new employee is legally eligible to work in the United States. Amended federal tax return This includes completing the Form I-9, Employment Eligibility Verification. Amended federal tax return Form I-9 is available from the U. Amended federal tax return S. Amended federal tax return Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Amended federal tax return Form I-9 is also available from the USCIS website at www. Amended federal tax return uscis. Amended federal tax return gov. Amended federal tax return You can also contact the USCIS at 1-800-375-5283 for more information. Amended federal tax return New hire reporting. Amended federal tax return   You are required to report any new employee to a designated state new hire registry. Amended federal tax return Many states accept a copy of Form W-4 with employer information added. Amended federal tax return Visit the Office of Child Support Enforcement website at www. Amended federal tax return acf. Amended federal tax return hhs. Amended federal tax return gov/programs/cse/newhire for more information. Amended federal tax return Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Amended federal tax return However, certain exemptions may apply to wages paid to your child, spouse, or parent. Amended federal tax return Exemptions for your child. Amended federal tax return   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Amended federal tax return However, see Nonexempt services of a child or spouse , later. Amended federal tax return Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Amended federal tax return Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Amended federal tax return Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Amended federal tax return Exemptions for your spouse. Amended federal tax return   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Amended federal tax return   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Amended federal tax return Nonexempt services of a child or spouse. Amended federal tax return   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Amended federal tax return A corporation, even if it is controlled by you. Amended federal tax return A partnership, even if you are a partner. Amended federal tax return This does not apply to wages paid to your child if each partner is a parent of the child. Amended federal tax return An estate or trust, even if it is the estate of a deceased parent. Amended federal tax return In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Amended federal tax return Exemptions for your parent. Amended federal tax return   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Amended federal tax return Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Amended federal tax return You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Amended federal tax return You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Amended federal tax return   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Amended federal tax return Qualified joint venture. Amended federal tax return   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Amended federal tax return For more information about qualified joint ventures, see chapter 12. Amended federal tax return Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Amended federal tax return Social security and Medicare taxes. Amended federal tax return   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Amended federal tax return The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Amended federal tax return The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Amended federal tax return Federal income tax withholding. Amended federal tax return   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Amended federal tax return Federal unemployment (FUTA) tax. Amended federal tax return   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Amended federal tax return The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Amended federal tax return Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Amended federal tax return   The farmer is the employer of workers furnished by a crew leader in all other situations. Amended federal tax return In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Amended federal tax return For example, some farmers employ individuals to recruit farmworkers exclusively for them. Amended federal tax return Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Amended federal tax return The farmer is the employer in these cases. Amended federal tax return For information about common-law employees, see section 1 of Publication 15-A. Amended federal tax return For information about crew leaders, see the Department of Labor website at www. Amended federal tax return dol. Amended federal tax return gov/whd/regs/compliance/whdfs49. Amended federal tax return htm. Amended federal tax return Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Amended federal tax return You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Amended federal tax return The $150 test applies separately to each farmworker that you employ. Amended federal tax return If you employ a family of workers, each member is treated separately. Amended federal tax return Do not count wages paid by other employers. Amended federal tax return You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Amended federal tax return If the $2,500 test for the group is not met, the $150 test for an employee still applies. Amended federal tax return Exceptions. Amended federal tax return   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Amended federal tax return However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Amended federal tax return   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Amended federal tax return   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Amended federal tax return Religious exemption. Amended federal tax return   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Amended federal tax return This exemption is available only if both the employee and the employer are members of the group or division. Amended federal tax return   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amended federal tax return Cash wages. Amended federal tax return   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Amended federal tax return Cash wages include checks, money orders, and any kind of money or cash. Amended federal tax return   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Amended federal tax return Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Amended federal tax return For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Amended federal tax return socialsecurity. Amended federal tax return gov. Amended federal tax return Noncash wages. Amended federal tax return    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Amended federal tax return Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Amended federal tax return However, they are subject to these taxes if the substance of the transaction is a cash payment. Amended federal tax return For information on lodging provided as a condition of employment, see Publication 15-B. Amended federal tax return   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Amended federal tax return Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Amended federal tax return Tax rates and social security wage limit. Amended federal tax return   For 2013, the employer and the employee will pay the following taxes. Amended federal tax return The employer and employee each pay 6. Amended federal tax return 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Amended federal tax return The employer and employee each pay 1. Amended federal tax return 45% of cash wages for Medicare tax (hospital insurance). Amended federal tax return The employee pays 0. Amended federal tax return 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Amended federal tax return Wage limit. Amended federal tax return   The limit on wages subject to the social security tax for 2013 is $113,700. Amended federal tax return There is no limit on wages subject to the Medicare tax. Amended federal tax return All covered wages are subject to the Medicare tax. Amended federal tax return Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Amended federal tax return Paying employee's share. Amended federal tax return   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Amended federal tax return It is additional income to the employee. Amended federal tax return You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Amended federal tax return Example. Amended federal tax return Jane operates a small family fruit farm. Amended federal tax return She employs day laborers in the picking season to enable her to timely get her crop to market. Amended federal tax return She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Amended federal tax return When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Amended federal tax return For 2013, Jane paid Mary $1,000 during the year. Amended federal tax return Susan enters $1,076. Amended federal tax return 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Amended federal tax return 50 social security and Medicare taxes paid for Mary). Amended federal tax return She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Amended federal tax return Additional Medicare Tax. Amended federal tax return   In addition to withholding Medicare tax at 1. Amended federal tax return 45%, you must withhold a 0. Amended federal tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amended federal tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Amended federal tax return Additional Medicare Tax is only imposed on the employee. Amended federal tax return There is no employer share of Additional Medicare Tax. Amended federal tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Amended federal tax return   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Amended federal tax return For more information on Additional Medicare Tax, visit IRS. Amended federal tax return gov and enter “Additional Medicare Tax” in the search box. Amended federal tax return Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Amended federal tax return Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Amended federal tax return The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Amended federal tax return Form W-4. Amended federal tax return   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Amended federal tax return In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Amended federal tax return An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Amended federal tax return   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Amended federal tax return   You should give each new employee a Form W-4 as soon as you hire the employee. Amended federal tax return For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Amended federal tax return Have the employee complete and return the form to you before the first payday. Amended federal tax return If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Amended federal tax return New Form W-4 for 2014. Amended federal tax return   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Amended federal tax return Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Amended federal tax return You cannot accept substitute Forms W-4 developed by employees. Amended federal tax return How to figure withholding. Amended federal tax return   You can use one of several methods to determine the amount to withhold. Amended federal tax return The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Amended federal tax return Publication 51 (Circular A) also contains additional information about federal income tax withholding. Amended federal tax return Nonemployee compensation. Amended federal tax return   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Amended federal tax return However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Amended federal tax return For more information, see the Instructions for Form 1099-MISC. Amended federal tax return Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Amended federal tax return However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Amended federal tax return You meet the notification requirement by giving each employee any of the following. Amended federal tax return Form W-2, which contains EIC notification on the back of Copy B. Amended federal tax return A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Amended federal tax return Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Amended federal tax return Your own written statement with the exact wording of Notice 797. Amended federal tax return For more information, see Publication 51 (Circular A). Amended federal tax return Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Amended federal tax return You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Amended federal tax return If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Amended federal tax return You must also pay the employer's share of social security and Medicare taxes. Amended federal tax return There is no employer share of Additional Medicare Tax. Amended federal tax return Form 943. Amended federal tax return   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Amended federal tax return Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Amended federal tax return Deposits. Amended federal tax return   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Amended federal tax return However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Amended federal tax return   For more information on deposit rules, see Publication 51 (Circular A). Amended federal tax return Electronic deposit requirement. Amended federal tax return   You must use electronic funds transfer to make all federal tax deposits. Amended federal tax return Generally, electronic funds transfers are made using EFTPS. Amended federal tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amended federal tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amended federal tax return EFTPS is a free service provided by the Department of Treasury. Amended federal tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amended federal tax return   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amended federal tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Amended federal tax return eftps. Amended federal tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amended federal tax return Additional information about EFTPS is also available in Publication 966. Amended federal tax return Form W-2. Amended federal tax return   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Amended federal tax return However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Amended federal tax return The date the employee requests the form. Amended federal tax return The date you make your final payment of wages to the employee. Amended federal tax return Compensation paid to H-2A visa holders. Amended federal tax return   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Amended federal tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Amended federal tax return   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Amended federal tax return In this case, the worker must give the employer a completed Form W-4. Amended federal tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Amended federal tax return   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Amended federal tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Amended federal tax return Trust fund recovery penalty. Amended federal tax return   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Amended federal tax return A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Amended federal tax return A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Amended federal tax return   Willfully means voluntarily, consciously, and intentionally. Amended federal tax return Paying other expenses of the business instead of the taxes due is acting willfully. Amended federal tax return Consequences of treating an employee as an independent contractor. Amended federal tax return   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Amended federal tax return See Publication 15-A for more information. Amended federal tax return Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Amended federal tax return You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Amended federal tax return You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Amended federal tax return These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Amended federal tax return See Family Employees , earlier. Amended federal tax return Alien farmworkers. Amended federal tax return   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Amended federal tax return However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Amended federal tax return Commodity wages. Amended federal tax return   Payments in kind for farm labor are not cash wages. Amended federal tax return Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Amended federal tax return Tax rate and credit. Amended federal tax return   The gross FUTA tax rate is 6. Amended federal tax return 0% of the first $7,000 cash wages you pay to each employee during the year. Amended federal tax return However, you are given a credit of up to 5. Amended federal tax return 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Amended federal tax return If your state tax rate (experience rate) is less than 5. Amended federal tax return 4%, you may still be allowed the full 5. Amended federal tax return 4% credit. Amended federal tax return   If you do not pay the state tax, you cannot take the credit. Amended federal tax return If you are exempt from state unemployment tax for any reason, the full 6. Amended federal tax return 0% rate applies. Amended federal tax return See the Instructions for Form 940 for additional information. Amended federal tax return More information. Amended federal tax return   For more information on FUTA tax, see Publication 51 (Circular A). Amended federal tax return Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Amended federal tax return It must not be collected or deducted from the wages of your employees. Amended federal tax return Form 940. Amended federal tax return   Report FUTA tax on Form 940. Amended federal tax return The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Amended federal tax return Deposits. Amended federal tax return   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Amended federal tax return If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Amended federal tax return You can add it to the tax for the next quarter. Amended federal tax return If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Amended federal tax return If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Amended federal tax return Electronic deposit requirement. Amended federal tax return   You must use electronic funds transfer to make all federal tax deposits. Amended federal tax return Generally, electronic funds transfers are made using EFTPS. Amended federal tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amended federal tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amended federal tax return EFTPS is a free service provided by the Department of Treasury. Amended federal tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amended federal tax return   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Amended federal tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Amended federal tax return eftps. Amended federal tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amended federal tax return Additional information about EFTPS is also available in Publication 966. Amended federal tax return Prev  Up  Next   Home   More Online Publications
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The Amended Federal Tax Return

Amended federal tax return Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Amended federal tax return This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Amended federal tax return The chapters are divided into separate sections based on when the changes take effect. Amended federal tax return For example, this publication covers the following topics. Amended federal tax return Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Amended federal tax return New deduction available for educator expenses. Amended federal tax return Limit on the use of the non-accrual experience method of accounting. Amended federal tax return Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Amended federal tax return Extension of the welfare-to-work credit and work opportunity credit. Amended federal tax return New 5-year carryback rule for net operating losses (NOLs). Amended federal tax return See the discussion of each topic for more information. Amended federal tax return Certain changes had a major effect on two of the publications we issued for 2001. Amended federal tax return We published supplements to those two publications and they have been included in this publication as follows. Amended federal tax return Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Amended federal tax return This discusses the increase in the amount of depreciation deduction for certain automobiles. Amended federal tax return Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Amended federal tax return This discusses the special depreciation allowance for property acquired after September 10, 2001. Amended federal tax return Adjusting your withholding or estimated tax payments for 2002. Amended federal tax return   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Amended federal tax return If your tax will decrease, you can get the benefit of lower taxes throughout the year. Amended federal tax return If you will owe more tax, you can avoid a penalty when you file your tax return. Amended federal tax return   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Amended federal tax return See chapter 6 for information on ordering forms and publications. Amended federal tax return To adjust your. Amended federal tax return . Amended federal tax return . Amended federal tax return . Amended federal tax return Get Form. Amended federal tax return . Amended federal tax return . Amended federal tax return And Publication. Amended federal tax return . Amended federal tax return . Amended federal tax return Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Amended federal tax return   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended federal tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended federal tax return You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Amended federal tax return Comments and suggestions. Amended federal tax return   We welcome your comments about this publication. Amended federal tax return   You can e-mail us while visiting our web site at www. Amended federal tax return irs. Amended federal tax return gov. Amended federal tax return   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Amended federal tax return NW Washington, DC 20224   We respond to many letters by telephone. Amended federal tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended federal tax return Prev  Up  Next   Home   More Online Publications