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Amendment return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Amendment return irs. Amendment return gov/pub51. Amendment return What's New Social security and Medicare tax for 2014. Amendment return The social security tax rate is 6. Amendment return 2% each for the employee and employer, unchanged from 2013. Amendment return The social security wage base limit is $117,000. Amendment return The Medicare tax rate is 1. Amendment return 45% each for the employee and employer, unchanged from 2013. Amendment return There is no wage base limit for Medicare tax. Amendment return 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. Amendment return Withholding allowance. Amendment return The 2014 amount for one withholding allowance on an annual basis is $3,950. Amendment return Change of responsible party. Amendment return Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Amendment return Form 8822-B must be filed within 60 days of the change. Amendment return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Amendment return For a definition of "responsible party", see the Form 8822-B instructions. Amendment return Same-sex marriage. Amendment return 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. Amendment return For more information, see Revenue Ruling 2013-17, 2013-38 I. Amendment return R. Amendment return B. Amendment return 201, available at www. Amendment return irs. Amendment return gov/irb/2013-38_IRB/ar07. Amendment return html. Amendment return Notice 2013-61 provides special administrative procedures for employers to make claims for refund 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. Amendment return Notice 2013-61, 2013-44 I. Amendment return R. Amendment return B. Amendment return 432, is available at www. Amendment return irs. Amendment return gov/irb/2013-44_IRB/ar10. Amendment return html. Amendment return Reminders Additional Medicare Tax withholding. Amendment return In addition to withholding Medicare tax at 1. Amendment return 45%, you must withhold a 0. Amendment return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amendment return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Amendment return Additional Medicare Tax is only imposed on the employee. Amendment return There is no employer share of Additional Medicare Tax. Amendment return 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. Amendment return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Amendment return For more information on Additional Medicare Tax, visit IRS. Amendment return gov and enter “Additional Medicare Tax” in the search box. Amendment return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Amendment return 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. Amendment return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Amendment return For more information, visit IRS. Amendment return gov and enter “work opportunity tax credit” in the search box. Amendment return Outsourcing payroll duties. Amendment return Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Amendment return The employer remains responsible if the third party fails to perform any required action. Amendment return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Amendment return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Amendment return COBRA premium assistance credit. Amendment return 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. Amendment return For more information, see COBRA premium assistance credit under Introduction. Amendment return Compensation paid to H-2A foreign agricultural workers. Amendment return Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Amendment return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Amendment return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Amendment return An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Amendment return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Amendment return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Amendment return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Amendment return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Amendment return Additional employment tax information. Amendment return Visit the IRS website at www. Amendment return irs. Amendment return gov/businesses and click on Employment Taxes under Businesses Topics. Amendment return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Amendment return m. Amendment return –7:00 p. Amendment return m. Amendment return local time (Alaska and Hawaii follow Pacific time). Amendment return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Amendment return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Amendment return Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Amendment return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Amendment return See Regulations sections 1. Amendment return 1361-4(a)(7) and 301. Amendment return 7701-2(c)(2)(iv). Amendment return Differential wage payments. Amendment return Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Amendment return For more information, see Publication 15 (Circular E). Amendment return Federal tax deposits must be made by electronic funds transfer. Amendment return You must use electronic funds transfer to make all federal tax deposits. Amendment return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amendment return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amendment return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amendment return EFTPS is a free service provided by the Department of Treasury. Amendment return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amendment return For more information on making federal tax deposits, see How To Deposit in section 7. Amendment return To get more information about EFTPS or to enroll in EFTPS, visit www. Amendment return eftps. Amendment return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amendment return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amendment return Electronic filing and payment. Amendment return Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Amendment return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Amendment return Spend less time and worry on taxes and more time running your business. Amendment return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Amendment return For e-file, visit the IRS website at www. Amendment return irs. Amendment return gov/efile for additional information. Amendment return For EFTPS, visit www. Amendment return eftps. Amendment return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Amendment return For electronic filing of Form W-2, visit www. Amendment return socialsecurity. Amendment return gov/employer. Amendment return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Amendment return If a valid EIN is not provided, the return or payment will not be processed. Amendment return This may result in penalties and delays in processing your return or payment. Amendment return Electronic funds withdrawal (EFW). Amendment return If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Amendment return However, do not use EFW to make federal tax deposits. Amendment return For more information on paying your taxes using EFW, visit the IRS website at www. Amendment return irs. Amendment return gov/e-pay. Amendment return A fee may be charged to file electronically. Amendment return Credit or debit card payments. Amendment return Employers can pay the balance due shown on Form 943 by credit or debit card. Amendment return Do not use a credit or debit card to make federal tax deposits. Amendment return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Amendment return irs. Amendment return gov/e-pay. Amendment return When you hire a new employee. Amendment return Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Amendment return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Amendment return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Amendment return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Amendment return See section 1 for more information. Amendment return Eligibility for employment. Amendment return You must verify that each new employee is legally eligible to work in the United States. Amendment return This includes completing the U. Amendment return S. Amendment return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Amendment return You can get the form from USCIS offices or by calling 1-800-870-3676. Amendment return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Amendment return uscis. Amendment return gov for more information. Amendment return New hire reporting. Amendment return You are required to report any new employee to a designated state new-hire registry. Amendment return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Amendment return Many states accept a copy of Form W-4 with employer information added. Amendment return Visit the Office of Child Support Enforcement's website at www. Amendment return acf. Amendment return hhs. Amendment return gov/programs/cse/newhire for more information. Amendment return Dishonored payments. Amendment return Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Amendment return The penalty is $25 or 2% of the payment, whichever is more. Amendment return However, the penalty on dishonored payments of $24. Amendment return 99 or less is an amount equal to the payment. Amendment return For example, a dishonored payment of $18 is charged a penalty of $18. Amendment return Forms in Spanish. Amendment return You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Amendment return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Amendment return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Amendment return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Amendment return Information returns. Amendment return You may be required to file information returns to report certain types of payments made during the year. Amendment return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Amendment return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Amendment return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Amendment return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Amendment return If you file 250 or more Forms W-2, you must file them electronically. Amendment return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Amendment return Information reporting customer service site. Amendment return The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Amendment return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Amendment return The call site can also be reached by email at mccirp@irs. Amendment return gov. Amendment return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Amendment return Web-based application for an employer identification number (EIN). Amendment return You can apply for an employer identification number (EIN) online by visiting IRS. Amendment return gov and clicking on the Apply for an EIN Online link under Tools. Amendment return When a crew leader furnishes workers to you. Amendment return Record the crew leader's name, address, and EIN. Amendment return See sections 2 and 10. Amendment return Change of address. Amendment return Use Form 8822-B to notify the IRS of an address change. Amendment return Do not mail form 8822-B with your employment tax return. Amendment return Ordering forms and publications. Amendment return You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Amendment return irs. Amendment return gov/businesses. Amendment return Click on the Online Ordering for Information Returns and Employer Returns. Amendment return You can also visit www. Amendment return irs. Amendment return gov/formspubs to download other forms and publications. Amendment return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Amendment return Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Amendment return socialsecurity. Amendment return gov/employer, to register for Business Services Online. Amendment return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Amendment return Form W-3 will be created for you based on your Forms W-2. Amendment return Tax Questions. Amendment return If you have a tax question, check the information available on IRS. Amendment return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Amendment return m. Amendment return –7:00 p. Amendment return m. Amendment return local time (Alaska and Hawaii follow Pacific time). Amendment return We cannot answer tax questions sent to the address provided later for comments and suggestions. Amendment return Recordkeeping. Amendment return Keep all records of employment taxes for at least 4 years. Amendment return These should be available for IRS review. Amendment return Your records should include the following information. Amendment return Your employer identification number (EIN). Amendment return Amounts and dates of all wage, annuity, and pension payments. Amendment return Names, addresses, social security numbers, and occupations of employees and recipients. Amendment return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Amendment return Dates of employment for each employee. Amendment return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Amendment return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Amendment return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Amendment return Copies of returns filed and confirmation numbers. Amendment return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Amendment return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Amendment return If the crew leader has no permanent mailing address, record his or her present address. Amendment return Private delivery services. Amendment return You can use certain private delivery services designated by the IRS to send tax returns and payments. Amendment return The list includes only the following. Amendment return DHL Express (DHL): DHL Same Day Service. Amendment return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amendment return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amendment return M. Amendment return , UPS Worldwide Express Plus, and UPS Worldwide Express. Amendment return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amendment return gov and enter "private delivery service" in the search box. Amendment return Your private delivery service can tell you how to get written proof of the mailing date. Amendment return Private delivery services cannot deliver items to P. Amendment return O. Amendment return boxes. Amendment return You must use the U. Amendment return S. Amendment return Postal Service to mail any item to an IRS P. Amendment return O. Amendment return box address. Amendment return Photographs of missing children. Amendment return The IRS is a proud partner with the National Center for Missing and Exploited Children. Amendment return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment return Calendar The following are important dates and responsibilities. Amendment return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Amendment return Also see Publication 509, Tax Calendars. Amendment return If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Amendment return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Amendment return However, a statewide legal holiday does not delay the due date of federal tax deposits. Amendment return See Deposits on Business Days Only in section 7. Amendment return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Amendment return S. Amendment return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Amendment return See Private delivery services under Reminders. Amendment return By January 31 . Amendment return File Form 943. Amendment return See section 8 for more information on Form 943. Amendment return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Amendment return Furnish each employee with a completed Form W-2. Amendment return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Amendment return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amendment return See section 10 for more information on FUTA. Amendment return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Amendment return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Amendment return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Amendment return By February 15. Amendment return Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Amendment return On February 16. Amendment return Any Form W-4 claiming exemption from withholding for the previous year has now expired. Amendment return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Amendment return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Amendment return See section 5 for more information. Amendment return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Amendment return By February 28. Amendment return File paper Forms 1099 and 1096. Amendment return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Amendment return S. Amendment return Information Returns, with the IRS. Amendment return For electronically filed returns, see By March 31 below. Amendment return File paper Forms W-2 and W-3. Amendment return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Amendment return For electronically filed returns, see By March 31 next. Amendment return By March 31. Amendment return File electronic Forms W-2 and 1099. Amendment return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Amendment return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Amendment return socialsecurity. Amendment return gov/employer. Amendment return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Amendment return By April 30, July 31, October 31, and January 31. Amendment return Deposit FUTA taxes. Amendment return Deposit FUTA tax if the undeposited amount is over $500. Amendment return Before December 1. Amendment return Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Amendment return Introduction This publication is for employers of agricultural workers (farmworkers). Amendment return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Amendment return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Amendment return If you have nonfarm employees, see Publication 15 (Circular E). Amendment return If you have employees in the U. Amendment return S. Amendment return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Amendment return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Amendment return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Amendment return Comments and suggestions. Amendment return We welcome your comments about this publication and your suggestions for future editions. Amendment return You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amendment return NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Amendment return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment return You can also send us comments from www. Amendment return irs. Amendment return gov/formspubs. Amendment return Click on More Information and then click on Comment on Tax Forms and Publications. Amendment return Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Amendment return COBRA premium assistance credit. Amendment return The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Amendment return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Amendment return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Amendment return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Amendment return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Amendment return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Amendment return Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Amendment return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Amendment return An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Amendment return The assistance for the coverage can last up to 15 months. Amendment return Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Amendment return For more information, see Notice 2009-27, 2009-16 I. Amendment return R. Amendment return B. Amendment return 838, available at www. Amendment return irs. Amendment return gov/irb/2009-16_irb/ar09. Amendment return html. Amendment return Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Amendment return The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Amendment return The reimbursement is made through a credit against the employer's employment tax liabilities. Amendment return For information on how to claim the credit, see the Instructions for Form 943. Amendment return The credit is treated as a deposit made on the first day of the return period. Amendment return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Amendment return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Amendment return Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Amendment return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Amendment return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Amendment return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Amendment return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Amendment return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Amendment return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Amendment return For more information, visit IRS. Amendment return gov and enter “COBRA” in the search box. Amendment return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev Up Next Home More Online Publications
Understanding Your CP54Q Notice
Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).
We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.
What you need to do
- Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
- Complete the CP54 response form to explain the discrepancies.
- Include copies of documents to substantiate your name and identifying number.
You may want to
- Contact the SSA to update your records if any of the following occurred:
- you recently married and are using your spouse’s last name and have not already contacted SSA,
- you legally changed your name without contacting SSA, or
- your social security number (SSN) and/or name are different than on your social security card.
Answers to Common Questions
Q. I sent you my information. When will I get my refund?
A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.
Tips for next year
Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.
Page Last Reviewed or Updated: 23-Jan-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Amendment Return
Amendment return Publication 521 - Additional Material Prev Up Next Home More Online Publications