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Amended Return Form

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Amended Return Form

Amended return form Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Amended return form  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Amended return form 3% (. Amended return form 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Amended return form The tax applies to sales of taxable medical devices after December 31, 2012. Amended return form See Taxable Medical Devices in chapter 5, later. Amended return form Tax on seasonal flu vaccines. Amended return form  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Amended return form 75 per dose of taxable vaccine. Amended return form Previously, only trivalent influenza vaccines were subject to this tax. Amended return form See Vaccines in chapter 5, later. Amended return form Patient-centered outcomes research fee. Amended return form  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Amended return form The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Amended return form The fee applies to policy or plan years ending on or after October 1, 2012. Amended return form See chapter 11, later. Amended return form Extension of fuel tax credits. Amended return form  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Amended return form Biodiesel or renewable diesel mixture credit. Amended return form Alternative fuel credit. Amended return form Alternative fuel mixture credit. Amended return form See Notice 2013–26 (fuel tax credits) on page 984 of I. Amended return form R. Amended return form B. Amended return form 2013–18 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb13-18. Amended return form pdf; also see chapter 2, later. Amended return form Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Amended return form  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Amended return form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Amended return form Expiration of alcohol fuel mixture credit. Amended return form  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Amended return form Expiration of alcohol fuels credits. Amended return form  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Amended return form Second generation biofuel producer credit and excise tax. Amended return form  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Amended return form After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Amended return form The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Amended return form You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Amended return form Report the tax on Form 720. Amended return form See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Amended return form Extension of section 40A biodiesel fuels credit. Amended return form  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Amended return form Future developments. Amended return form  The IRS has created a page on IRS. Amended return form gov that includes information about Publication 510 at www. Amended return form irs. Amended return form gov/pub510. Amended return form Information about any future developments will be posted on that page. Amended return form Reminders Publication 510 updates. Amended return form  Publication 510 is not updated annually. Amended return form Instead, it will be updated only when there are major changes in the tax law. Amended return form Use of international air travel facilities. Amended return form  Generally, the tax on the use of international air travel facilities increases annually. Amended return form See the Instructions for Form 720 for the tax rate. Amended return form For more information, see Air Transportation Taxes in chapter 4. Amended return form Aviation fuels for use in foreign trade. Amended return form  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Amended return form Arrow shafts, tax rate. Amended return form  Generally, the tax on arrow shafts increases annually. Amended return form See Form 720 for the tax rate. Amended return form Disregarded entities and qualified subchapter S subsidiaries. Amended return form  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Amended return form QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Amended return form 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Amended return form These actions cannot take place under the owner's taxpayer identification number (TIN). Amended return form Some QSubs and disregarded entities may already have an EIN. Amended return form However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Amended return form Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Amended return form For more information on these regulations, see Treasury Decision (T. Amended return form D. Amended return form ) 9356, T. Amended return form D. Amended return form 9462, and T. Amended return form D. Amended return form 9596. Amended return form You can find T. Amended return form D. Amended return form 9356 on page 675 of Internal Revenue Bulletin (I. Amended return form R. Amended return form B. Amended return form ) 2007-39 at  www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb07-39. Amended return form pdf;  T. Amended return form D. Amended return form 9462 on page 504 of I. Amended return form R. Amended return form B. Amended return form 2009-42 at  www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb09-42. Amended return form pdf;  and T. Amended return form D. Amended return form 9596 on page 84 of I. Amended return form R. Amended return form B. Amended return form 2012-30 at  www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb12-30. Amended return form pdf. Amended return form Registration for certain activities. Amended return form  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Amended return form See the instructions for Form 637 for the list of activities for which you must register. Amended return form Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Amended return form Each business unit that has, or is required to have, a separate employer identification number must be registered. Amended return form To apply for registration, complete Form 637 and provide the information requested in its instructions. Amended return form If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Amended return form A copy of Form 637 is not a Letter of Registration. Amended return form Photographs of missing children. Amended return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended return form Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Amended return form It also covers fuel tax credits and refunds. Amended return form For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Amended return form Comments and suggestions. Amended return form   We welcome your comments about this publication and your suggestions for future editions. Amended return form   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amended return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended return form   You can email us at taxforms@irs. Amended return form gov. Amended return form Please put “Publications Comment” on the subject line. Amended return form You can also send us comments from www. Amended return form irs. Amended return form gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Amended return form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended return form Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Amended return form Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Amended return form R. Amended return form B. Amended return form 2005-2 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb05-02. Amended return form pdf. Amended return form Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Amended return form R. Amended return form B. Amended return form 2005-35 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb05-35. Amended return form pdf. Amended return form Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Amended return form R. Amended return form B. Amended return form 2005-46 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb05-46. Amended return form pdf. Amended return form Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Amended return form R. Amended return form B. Amended return form 2006-43 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb06-43. Amended return form pdf. Amended return form Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Amended return form R. Amended return form B. Amended return form 2008-51 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb08-51. Amended return form pdf. Amended return form Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Amended return form R. Amended return form B. Amended return form 2010-44 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb10-44. Amended return form pdf. Amended return form Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Amended return form R. Amended return form B. Amended return form 2012-17 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb12-17. Amended return form pdf. Amended return form Notice 2013-26 (fuel tax credits) on page 984 of I. Amended return form R. Amended return form B. Amended return form 2013-18 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb13-18. Amended return form pdf. Amended return form T. Amended return form D. Amended return form 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Amended return form R. Amended return form B. Amended return form 2012-52 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb12-52. Amended return form pdf. Amended return form T. Amended return form D. Amended return form 9602 (patient-centered outcomes research fee) on page 746 of I. Amended return form R. Amended return form B. Amended return form 2012-52 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb12-52. Amended return form pdf. Amended return form Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Amended return form R. Amended return form B. Amended return form 2012-45 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb12-45. Amended return form pdf. Amended return form T. Amended return form D. Amended return form 9621 (indoor tanning services tax) on page 49 of I. Amended return form R. Amended return form B. Amended return form 2013-28 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb13-28. Amended return form pdf. Amended return form Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Amended return form For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Amended return form ttb. Amended return form gov. Amended return form Heavy highway vehicle use tax. Amended return form   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Amended return form The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Amended return form Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Amended return form Note. Amended return form A Spanish version (Formulario 2290(SP)) is also available. Amended return form See How To Get Tax Help in chapter 17. Amended return form Registration of vehicles. Amended return form   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Amended return form Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Amended return form    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Amended return form The hours of service are 8:00 a. Amended return form m. Amended return form to 6:00 p. Amended return form m. Amended return form Eastern time. Amended return form Wagering tax and occupational tax. Amended return form   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Amended return form Prev  Up  Next   Home   More Online Publications
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The Amended Return Form

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