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Amended Return Form

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Amended Return Form

Amended return form Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. Amended return form Tax questions. Amended return form Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. Amended return form irs. Amended return form gov/pub531. Amended return form What's New Additional Medicare Tax. Amended return form  Beginning in 2013, a 0. Amended return form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Amended return form An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. Amended return form An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it 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 and compensation 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 Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. Amended return form Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. Amended return form For more information on Additional Medicare Tax, go to www. Amended return form irs. Amended return form gov and enter “Additional Medicare Tax” in the search box. Amended return form Reminder 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 is for employees who receive tips. Amended return form All tips you receive are income and are subject to federal income tax. Amended return form You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Amended return form The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Amended return form Reporting your tip income correctly is not difficult. Amended return form You must do three things. Amended return form Keep a daily tip record. Amended return form Report tips to your employer. Amended return form Report all your tips on your income tax return. Amended return form  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. Amended return form This publication will also show you how to treat allocated tips. 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 Tax Forms and Publications Division 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 send your comments from www. Amended return form irs. Amended return form gov/formspubs/. Amended return form Click on “More Information” and then on “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 Ordering forms and publications. Amended return form   Visit www. Amended return form irs. Amended return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended return form Internal Revenue Service 1201 N. Amended return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended return form   If you have a tax question, check the information available on IRS. Amended return form gov or call 1-800-829-1040. Amended return form We cannot answer tax questions sent to either of the above addresses. 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Publication 17 (2013), Your Federal Income Tax

For Individuals

For use in preparing 2013 Returns


Table of Contents


More Online Publications

The Amended Return Form

Amended return form Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Amended return form irs. Amended return form gov/pub15a. Amended return form What's New Social security and Medicare tax for 2014. Amended return form  The social security tax rate is 6. Amended return form 2% each for the employee and employer, unchanged from 2013. Amended return form The social security wage base limit is $117,000. Amended return form The Medicare tax rate is 1. Amended return form 45% each for the employee and employer, unchanged from 2013. Amended return form There is no wage base limit for Medicare tax. Amended return form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Amended return form Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Amended return form Withholding allowance. Amended return form  The 2014 amount for one withholding allowance on an annual basis is $3,950. Amended return form Same-sex marriage. Amended return form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amended return form For more information, see Revenue Ruling 2013-17, 2013-38 I. Amended return form R. Amended return form B. Amended return form 201, available at www. Amended return form irs. Amended return form gov/irb/2013-38_IRB/ar07. Amended return form html. Amended return form Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Amended return form Notice 2013-61, 2013-44 I. Amended return form R. Amended return form B. Amended return form 432, is available at www. Amended return form irs. Amended return form gov/irb/2013-44_IRB/ar10. Amended return form html. Amended return form Reminders Additional Medicare Tax withholding. Amended return form . 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 what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Amended 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 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Amended return form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Amended return form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Amended return form For more information, visit IRS. Amended return form gov and enter “work opportunity tax credit” in the search box. Amended return form COBRA premium assistance credit. Amended return form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Amended return form For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Amended return form Federal tax deposits must be made by electronic funds transfer. Amended return form  You must use electronic funds transfer to make all federal tax deposits. Amended return form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amended return form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amended return form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amended return form EFTPS is a free service provided by the Department of Treasury. Amended return form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amended return form For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Amended return form To get more information about EFTPS or to enroll in EFTPS, visit www. Amended return form eftps. Amended return form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amended return form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amended return form You must receive written notice from the IRS to file Form 944. Amended return form  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Amended return form S. Amended return form Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Amended return form You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Amended return form For more information on requesting to file Form 944, visit IRS. Amended return form gov and enter “file employment taxes annually” in the search box. Amended return form Employers can request to file Forms 941 instead of Form 944. Amended return form  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Amended return form You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Amended return form For more information on requesting to file Form 944, visit IRS. Amended return form gov and enter “file employment taxes annually” in the search box. Amended return form Aggregate Form 941 filers. Amended return form  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Amended return form Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Amended return form To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Amended return form Aggregate Form 940 filers. Amended return form  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amended return form Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Amended return form To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Amended return form Electronic filing and payment. Amended return form  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Amended return form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Amended return form Spend less time and worry about taxes and more time running your business. Amended return form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Amended return form For e-file, visit www. Amended return form irs. Amended return form gov/efile for additional information. Amended return form For EFTPS, visit www. Amended return form eftps. Amended return form gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Amended return form Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Amended return form  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Amended return form Form W-4, Employee's Withholding Allowance Certificate. Amended return form Form W-4P, Withholding Certificate for Pension or Annuity Payments. Amended return form Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Amended return form Form W-4V, Voluntary Withholding Request. Amended return form For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Amended return form The electronic system must ensure that the information received by the payer is the information sent by the payee. Amended return form The system must document all occasions of user access that result in a submission. Amended return form In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Amended return form The electronic system must provide exactly the same information as the paper form. Amended return form The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Amended return form The electronic signature must be the final entry in the submission. Amended return form Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Amended return form The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Amended return form For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Amended return form The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Amended return form You must also meet all recordkeeping requirements that apply to the paper forms. Amended return form For more information, see: Regulations sections 31. Amended return form 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Amended return form You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Amended return form irs. Amended return form gov/pub/irs-irbs/irb99-04. Amended return form pdf. Amended return form Additional employment tax information. Amended return form  Visit the IRS website at www. Amended return form irs. Amended return form gov/businesses and click on the Employment Taxes link under Businesses Topics. Amended return form Telephone help. Amended return form  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Amended return form Help for people with disabilities. Amended return form  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Amended return form You may also use this number for assistance with unresolved tax problems. Amended return form Furnishing Form W-2 to employees electronically. Amended return form  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Amended return form Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Amended return form You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Amended return form To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Amended return form The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Amended return form The employee must be informed of the scope and duration of the consent. Amended return form The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Amended return form The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Amended return form The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Amended return form The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Amended return form The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Amended return form The employer must notify the employee of any changes to the employer's contact information. Amended return form You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Amended return form For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Amended return form 6051-1(j). Amended return form Photographs of missing children. Amended return form  The IRS 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 supplements Publication 15 (Circular E). Amended return form It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Amended return form This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Amended return form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Amended return form Ordering publications and forms. Amended return form   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Amended return form Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN 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 Tax Forms & Publications Division 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 also send us comments from www. Amended return form irs. Amended return form gov/formspubs. Amended return form Click on More Information and then click on 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 forms, instructions, and publications. Amended return form Prev  Up  Next   Home   More Online Publications