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Can I File My 2011 Taxes Online

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Can I File My 2011 Taxes Online

Can i file my 2011 taxes online Publication 51 - Main Content Table of Contents 1. Can i file my 2011 taxes online Taxpayer Identification NumbersWhen you receive your EIN. Can i file my 2011 taxes online Registering for SSNVS. Can i file my 2011 taxes online 2. Can i file my 2011 taxes online Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Can i file my 2011 taxes online Wages and Other Compensation 4. Can i file my 2011 taxes online Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Can i file my 2011 taxes online Federal Income Tax WithholdingImplementation of lock-in letter. Can i file my 2011 taxes online Seasonal employees and employees not currently performing services. Can i file my 2011 taxes online Termination and re-hire of employees. Can i file my 2011 taxes online How To Figure Federal Income Tax Withholding 6. Can i file my 2011 taxes online Required Notice to Employees About Earned Income Credit (EIC) 7. Can i file my 2011 taxes online Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Can i file my 2011 taxes online Form 943 9. Can i file my 2011 taxes online Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Can i file my 2011 taxes online Federal Unemployment (FUTA) Tax 11. Can i file my 2011 taxes online Reconciling Wage Reporting Forms 13. Can i file my 2011 taxes online Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Can i file my 2011 taxes online Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Can i file my 2011 taxes online Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Can i file my 2011 taxes online Employer identification number (EIN). Can i file my 2011 taxes online   An employer identification number (EIN) is a nine-digit number that the IRS issues. Can i file my 2011 taxes online The digits are arranged as follows: 00-0000000. Can i file my 2011 taxes online It is used to identify the tax accounts of employers and certain others who have no employees. Can i file my 2011 taxes online Use your EIN on all of the items that you send to the IRS and SSA. Can i file my 2011 taxes online   If you do not have an EIN, you may apply for one online. Can i file my 2011 taxes online Visit IRS. Can i file my 2011 taxes online gov and click on the Apply for an EIN Online link under Tools. Can i file my 2011 taxes online 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. Can i file my 2011 taxes online Do not use a SSN in place of an EIN. Can i file my 2011 taxes online   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Can i file my 2011 taxes online If you took over another employer's business, do not use that employer's EIN. Can i file my 2011 taxes online   You should have only one EIN. Can i file my 2011 taxes online If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Can i file my 2011 taxes online Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Can i file my 2011 taxes online The IRS will tell you which EIN to use. Can i file my 2011 taxes online   For more information, see Publication 1635 or Publication 583. Can i file my 2011 taxes online When you receive your EIN. Can i file my 2011 taxes online   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Can i file my 2011 taxes online You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Can i file my 2011 taxes online Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Can i file my 2011 taxes online If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Can i file my 2011 taxes online Social security number (SSN). Can i file my 2011 taxes online   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Can i file my 2011 taxes online You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Can i file my 2011 taxes online Do not accept a social security card that says “Not valid for employment. Can i file my 2011 taxes online ” A social security number issued with this legend does not permit employment. Can i file my 2011 taxes online You may, but are not required to, photocopy the social security card if the employee provides it. Can i file my 2011 taxes online If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Can i file my 2011 taxes online See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Can i file my 2011 taxes online Applying for a social security card. Can i file my 2011 taxes online   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Can i file my 2011 taxes online You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Can i file my 2011 taxes online socialsecurity. Can i file my 2011 taxes online gov/online/ss-5. Can i file my 2011 taxes online html. Can i file my 2011 taxes online The employee must complete and sign Form SS-5; it cannot be filed by the employer. Can i file my 2011 taxes online You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Can i file my 2011 taxes online Applying for a social security number. Can i file my 2011 taxes online   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Can i file my 2011 taxes online If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Can i file my 2011 taxes online When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Can i file my 2011 taxes online Furnish Copies B, C, and 2 of Form W-2c to the employee. Can i file my 2011 taxes online Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Can i file my 2011 taxes online For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Can i file my 2011 taxes online socialsecurity. Can i file my 2011 taxes online gov/employer. Can i file my 2011 taxes online Advise your employee to correct the SSN on his or her original Form W-2. Can i file my 2011 taxes online Correctly record the employee's name and SSN. Can i file my 2011 taxes online   Record the name and number of each employee as they are shown on the employee's social security card. Can i file my 2011 taxes online If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Can i file my 2011 taxes online Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Can i file my 2011 taxes online   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Can i file my 2011 taxes online It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Can i file my 2011 taxes online IRS individual taxpayer identification numbers (ITINs) for aliens. Can i file my 2011 taxes online   Do not accept an ITIN in place of an SSN for employee identification or for work. Can i file my 2011 taxes online An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online employment. Can i file my 2011 taxes online The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Can i file my 2011 taxes online However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Can i file my 2011 taxes online    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Can i file my 2011 taxes online If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Can i file my 2011 taxes online Do not use an ITIN in place of an SSN on Form W-2. Can i file my 2011 taxes online Verification of social security numbers. Can i file my 2011 taxes online   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Can i file my 2011 taxes online Visit www. Can i file my 2011 taxes online socialsecurity. Can i file my 2011 taxes online gov/employer/ssnv. Can i file my 2011 taxes online htm for more information. Can i file my 2011 taxes online Registering for SSNVS. Can i file my 2011 taxes online   You must register online and receive authorization from your employer to use SSNVS. Can i file my 2011 taxes online To register, visit SSA's website at www. Can i file my 2011 taxes online socialsecurity. Can i file my 2011 taxes online gov/employer and click on the Business Services Online link. Can i file my 2011 taxes online Follow the registration instructions to obtain a user identification (ID) and password. Can i file my 2011 taxes online You will need to provide the following information about yourself and your company. Can i file my 2011 taxes online Name. Can i file my 2011 taxes online SSN. Can i file my 2011 taxes online Date of birth. Can i file my 2011 taxes online Type of employer. Can i file my 2011 taxes online EIN. Can i file my 2011 taxes online Company name, address, and telephone number. Can i file my 2011 taxes online Email address. Can i file my 2011 taxes online When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Can i file my 2011 taxes online You must enter the activation code online to use SSNVS. Can i file my 2011 taxes online 2. Can i file my 2011 taxes online Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Can i file my 2011 taxes online See Publication 15-A for details on statutory employees and nonemployees. Can i file my 2011 taxes online Employee status under common law. Can i file my 2011 taxes online   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Can i file my 2011 taxes online This is so even when you give the employee freedom of action. Can i file my 2011 taxes online What matters is that you have the right to control the details of how the services are performed. Can i file my 2011 taxes online See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Can i file my 2011 taxes online If an employer-employee relationship exists, it does not matter what it is called. Can i file my 2011 taxes online The employee may be called an agent or independent contractor. Can i file my 2011 taxes online It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Can i file my 2011 taxes online You are responsible for withholding and paying employment taxes for your employees. Can i file my 2011 taxes online You are also required to file employment tax returns. Can i file my 2011 taxes online These requirements do not apply to amounts that you pay to independent contractors. Can i file my 2011 taxes online The rules discussed in this publication apply only to workers who are your employees. Can i file my 2011 taxes online In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Can i file my 2011 taxes online For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Can i file my 2011 taxes online Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Can i file my 2011 taxes online The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Can i file my 2011 taxes online Crew Leaders If you are a crew leader, you are an employer of farmworkers. Can i file my 2011 taxes online A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Can i file my 2011 taxes online If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Can i file my 2011 taxes online For FUTA tax rules, see section 10. Can i file my 2011 taxes online Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Can i file my 2011 taxes online See Publication 541, Partnerships, for more details. Can i file my 2011 taxes online The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Can i file my 2011 taxes online Exception—Qualified joint venture. Can i file my 2011 taxes online   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Can i file my 2011 taxes online A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Can i file my 2011 taxes online   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Can i file my 2011 taxes online Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Can i file my 2011 taxes online   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Can i file my 2011 taxes online If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Can i file my 2011 taxes online Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Can i file my 2011 taxes online However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Can i file my 2011 taxes online    Note. Can i file my 2011 taxes online If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Can i file my 2011 taxes online   For more information on qualified joint ventures, visit IRS. Can i file my 2011 taxes online gov and enter “qualified joint venture” in the search box. Can i file my 2011 taxes online Exception—Community income. Can i file my 2011 taxes online   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Can i file my 2011 taxes online You may still make an election to be taxed as a qualified joint venture instead of a partnership. Can i file my 2011 taxes online See Exception—Qualified joint venture , earlier in this section. Can i file my 2011 taxes online 3. Can i file my 2011 taxes online Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Can i file my 2011 taxes online You may also be required to withhold, deposit, and report Additional Medicare Tax. Can i file my 2011 taxes online See section 4 for more information. Can i file my 2011 taxes online If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Can i file my 2011 taxes online You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Can i file my 2011 taxes online FUTA tax is discussed in section 10. Can i file my 2011 taxes online Cash wages include checks, money orders, etc. Can i file my 2011 taxes online Do not count as cash wages the value of food, lodging, and other noncash items. Can i file my 2011 taxes online For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Can i file my 2011 taxes online Commodity wages. Can i file my 2011 taxes online   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Can i file my 2011 taxes online However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Can i file my 2011 taxes online These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Can i file my 2011 taxes online Other compensation. Can i file my 2011 taxes online   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Can i file my 2011 taxes online Family members. Can i file my 2011 taxes online   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Can i file my 2011 taxes online However, certain exemptions may apply for your child, spouse, or parent. Can i file my 2011 taxes online See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Can i file my 2011 taxes online Household employees. Can i file my 2011 taxes online   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Can i file my 2011 taxes online   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Can i file my 2011 taxes online Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Can i file my 2011 taxes online   For more information, see Publication 926, Household Employer's Tax Guide. Can i file my 2011 taxes online    Wages for household work may not be a deductible farm expense. Can i file my 2011 taxes online See Publication 225, Farmer's Tax Guide. Can i file my 2011 taxes online Share farmers. Can i file my 2011 taxes online   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Can i file my 2011 taxes online Compensation paid to H-2A visa holders. Can i file my 2011 taxes online   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Can i file my 2011 taxes online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Can i file my 2011 taxes online   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. Can i file my 2011 taxes online In that case, the worker must give the employer a completed Form W-4. Can i file my 2011 taxes online Federal income tax withheld should be reported in box 2 of Form W-2. Can i file my 2011 taxes online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Can i file my 2011 taxes online For 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. Can i file my 2011 taxes online 4. Can i file my 2011 taxes online Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Can i file my 2011 taxes online You may also be required to withhold Additional Medicare Tax. Can i file my 2011 taxes online For more information, see Additional Medicare Tax withholding , later. Can i file my 2011 taxes online The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Can i file my 2011 taxes online You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Can i file my 2011 taxes online The $150 test applies separately to each farmworker that you employ. Can i file my 2011 taxes online If you employ a family of workers, each member is treated separately. Can i file my 2011 taxes online Do not count wages paid by other employers. Can i file my 2011 taxes online The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Can i file my 2011 taxes online Exceptions. Can i file my 2011 taxes online   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Can i file my 2011 taxes online   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Can i file my 2011 taxes online Social Security and Medicare Tax Withholding The social security tax rate is 6. Can i file my 2011 taxes online 2%, for both the employee and employer, on the first $117,000 paid to each employee. Can i file my 2011 taxes online You must withhold at this rate from each employee and pay a matching amount. Can i file my 2011 taxes online The Medicare tax rate is 1. Can i file my 2011 taxes online 45% each for the employee and employer on all wages. Can i file my 2011 taxes online You must withhold at this rate from each employee and pay a matching amount. Can i file my 2011 taxes online There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Can i file my 2011 taxes online Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Can i file my 2011 taxes online For details, see Publication 15-A. Can i file my 2011 taxes online Additional Medicare Tax withholding. Can i file my 2011 taxes online   In addition to withholding Medicare tax at 1. Can i file my 2011 taxes online 45%, you must withhold a 0. Can i file my 2011 taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Can i file my 2011 taxes online 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. Can i file my 2011 taxes online Additional Medicare Tax is only imposed on the employee. Can i file my 2011 taxes online There is no employer share of Additional Medicare Tax. Can i file my 2011 taxes online 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. Can i file my 2011 taxes online   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). Can i file my 2011 taxes online For more information on Additional Medicare Tax, visit IRS. Can i file my 2011 taxes online gov and enter “Additional Medicare Tax” in the search box. Can i file my 2011 taxes online Employee share paid by employer. Can i file my 2011 taxes online   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Can i file my 2011 taxes online If you do not withhold the taxes, however, you must still pay them. Can i file my 2011 taxes online Any employee social security and Medicare taxes that you pay is additional income to the employee. Can i file my 2011 taxes online Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Can i file my 2011 taxes online Also, do not count the additional income as wages for FUTA tax purposes. Can i file my 2011 taxes online Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Can i file my 2011 taxes online See section 7 of Publication 15-A. Can i file my 2011 taxes online Withholding social security and Medicare taxes on nonresident alien employees. Can i file my 2011 taxes online   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien. Can i file my 2011 taxes online However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Can i file my 2011 taxes online Also see Compensation paid to H-2A visa holders in section 3. Can i file my 2011 taxes online Religious exemption. Can i file my 2011 taxes online    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Can i file my 2011 taxes online This exemption is available only if both the employee and the employer are members of the sect. Can i file my 2011 taxes online   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Can i file my 2011 taxes online 5. Can i file my 2011 taxes online Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Can i file my 2011 taxes online The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Can i file my 2011 taxes online You may use one of several methods to determine the amount of federal income tax withholding. Can i file my 2011 taxes online They are discussed in section 13. Can i file my 2011 taxes online Form W-4. Can i file my 2011 taxes online   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Can i file my 2011 taxes online Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Can i file my 2011 taxes online Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Can i file my 2011 taxes online irs. Can i file my 2011 taxes online gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Can i file my 2011 taxes online   Ask each new employee to give you a signed Form W-4 when starting work. Can i file my 2011 taxes online Make the form effective with the first wage payment. Can i file my 2011 taxes online If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Can i file my 2011 taxes online Forms in Spanish. Can i file my 2011 taxes online   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Can i file my 2011 taxes online For more information, see Publicación 17(SP). Can i file my 2011 taxes online Effective date of Form W-4. Can i file my 2011 taxes online   A Form W-4 remains in effect until the employee gives you a new one. Can i file my 2011 taxes online When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Can i file my 2011 taxes online Do not adjust withholding retroactively. Can i file my 2011 taxes online If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Can i file my 2011 taxes online For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Can i file my 2011 taxes online A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Can i file my 2011 taxes online Completing Form W-4. Can i file my 2011 taxes online   The amount of federal income tax withholding is based on marital status and withholding allowances. Can i file my 2011 taxes online Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Can i file my 2011 taxes online However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Can i file my 2011 taxes online   Employees may claim fewer withholding allowances than they are entitled to claim. Can i file my 2011 taxes online They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Can i file my 2011 taxes online   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Can i file my 2011 taxes online Along with Form W-4, you may wish to order Publication 505 for use by your employees. Can i file my 2011 taxes online    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Can i file my 2011 taxes online If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Can i file my 2011 taxes online Exemption from federal income tax withholding. Can i file my 2011 taxes online   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Can i file my 2011 taxes online See the Form W-4 instructions for more information. Can i file my 2011 taxes online However, the wages are still subject to social security and Medicare taxes. Can i file my 2011 taxes online   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Can i file my 2011 taxes online To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Can i file my 2011 taxes online If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Can i file my 2011 taxes online If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Can i file my 2011 taxes online Withholding income taxes on the wages of nonresident alien employees. Can i file my 2011 taxes online   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Can i file my 2011 taxes online However, see Publication 515 for exceptions to this general rule. Can i file my 2011 taxes online Also see Compensation paid to H-2A visa workers in section 3. Can i file my 2011 taxes online Withholding adjustment for nonresident alien employees. Can i file my 2011 taxes online   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Can i file my 2011 taxes online This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Can i file my 2011 taxes online See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Can i file my 2011 taxes online Nonresident alien employee's Form W-4. Can i file my 2011 taxes online   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Can i file my 2011 taxes online   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Can i file my 2011 taxes online    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Can i file my 2011 taxes online Form 8233. Can i file my 2011 taxes online   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Can i file my 2011 taxes online See Publication 515 for details. Can i file my 2011 taxes online IRS review of requested Forms W-4. Can i file my 2011 taxes online   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Can i file my 2011 taxes online You may also be directed to send certain Forms W-4 to the IRS. Can i file my 2011 taxes online You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Can i file my 2011 taxes online Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Can i file my 2011 taxes online The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Can i file my 2011 taxes online When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Can i file my 2011 taxes online   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Can i file my 2011 taxes online However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Can i file my 2011 taxes online Initial lock-in letter. Can i file my 2011 taxes online   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Can i file my 2011 taxes online In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Can i file my 2011 taxes online You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Can i file my 2011 taxes online If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Can i file my 2011 taxes online You may follow any reasonable business practice to furnish the employee copy to the employee. Can i file my 2011 taxes online Implementation of lock-in letter. Can i file my 2011 taxes online   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Can i file my 2011 taxes online You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Can i file my 2011 taxes online The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Can i file my 2011 taxes online Seasonal employees and employees not currently performing services. Can i file my 2011 taxes online   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Can i file my 2011 taxes online You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Can i file my 2011 taxes online You reasonably expect the employee to resume services within 12 months of the date of the notice. Can i file my 2011 taxes online The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Can i file my 2011 taxes online Termination and re-hire of employees. Can i file my 2011 taxes online   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Can i file my 2011 taxes online You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Can i file my 2011 taxes online Modification notice. Can i file my 2011 taxes online   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Can i file my 2011 taxes online The modification notice may change the marital status and/or the number of withholding allowances permitted. Can i file my 2011 taxes online You must withhold federal income tax based on the effective date specified in the modification notice. Can i file my 2011 taxes online New Form W-4 after IRS notice. Can i file my 2011 taxes online   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Can i file my 2011 taxes online You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Can i file my 2011 taxes online If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Can i file my 2011 taxes online   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Can i file my 2011 taxes online Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Can i file my 2011 taxes online Substitute Forms W-4. Can i file my 2011 taxes online   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Can i file my 2011 taxes online Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Can i file my 2011 taxes online gov to obtain copies of Form W-4. Can i file my 2011 taxes online   You may use a substitute version of Form W-4 to meet your business needs. Can i file my 2011 taxes online However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Can i file my 2011 taxes online At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Can i file my 2011 taxes online   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Can i file my 2011 taxes online However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Can i file my 2011 taxes online Invalid Forms W-4. Can i file my 2011 taxes online   Any unauthorized change or addition to Form W-4 makes it invalid. Can i file my 2011 taxes online This includes taking out any language by which the employee certifies that the form is correct. Can i file my 2011 taxes online A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Can i file my 2011 taxes online An employee who submits a false Form W-4 may be subject to a $500 penalty. Can i file my 2011 taxes online You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Can i file my 2011 taxes online   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Can i file my 2011 taxes online Tell the employee that it is invalid and ask for another one. Can i file my 2011 taxes online If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Can i file my 2011 taxes online However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Can i file my 2011 taxes online   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Can i file my 2011 taxes online R. Can i file my 2011 taxes online B. Can i file my 2011 taxes online 455, available at www. Can i file my 2011 taxes online irs. Can i file my 2011 taxes online gov/irb/2007-35_IRB/ar10. Can i file my 2011 taxes online html. Can i file my 2011 taxes online Amounts exempt from levy on wages, salary, and other income. Can i file my 2011 taxes online   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Can i file my 2011 taxes online Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Can i file my 2011 taxes online If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Can i file my 2011 taxes online How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Can i file my 2011 taxes online Wage bracket tables. Can i file my 2011 taxes online See section 13 for directions on how to use the tables. Can i file my 2011 taxes online Percentage method. Can i file my 2011 taxes online See section 13 for directions on how to use the percentage method. Can i file my 2011 taxes online Alternative formula tables for percentage method withholding. Can i file my 2011 taxes online See Publication 15-A. Can i file my 2011 taxes online Wage bracket percentage method withholding tables. Can i file my 2011 taxes online See Publication 15-A. Can i file my 2011 taxes online Other alternative methods. Can i file my 2011 taxes online See Publication 15-A. Can i file my 2011 taxes online Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Can i file my 2011 taxes online If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Can i file my 2011 taxes online Supplemental wages. Can i file my 2011 taxes online   Supplemental wages are wage payments to an employee that are not regular wages. Can i file my 2011 taxes online They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Can i file my 2011 taxes online Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Can i file my 2011 taxes online   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Can i file my 2011 taxes online   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Can i file my 2011 taxes online If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Can i file my 2011 taxes online Withhold a flat 25% (no other percentage allowed). Can i file my 2011 taxes online If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Can i file my 2011 taxes online If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Can i file my 2011 taxes online Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Can i file my 2011 taxes online Subtract the tax withheld from the regular wages. Can i file my 2011 taxes online Withhold the remaining tax from the supplemental wages. Can i file my 2011 taxes online If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Can i file my 2011 taxes online If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Can i file my 2011 taxes online This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Can i file my 2011 taxes online    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Can i file my 2011 taxes online See section 7 in Publication 15 (Circular E) for details. Can i file my 2011 taxes online   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Can i file my 2011 taxes online 6. Can i file my 2011 taxes online Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Can i file my 2011 taxes online Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Can i file my 2011 taxes online This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Can i file my 2011 taxes online You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Can i file my 2011 taxes online You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Can i file my 2011 taxes online If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Can i file my 2011 taxes online If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Can i file my 2011 taxes online If Form W-2 is not required, you must notify the employee by February 7, 2014. Can i file my 2011 taxes online 7. Can i file my 2011 taxes online Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Can i file my 2011 taxes online You must use electronic funds transfer to make all federal tax deposits. Can i file my 2011 taxes online See How To Deposit , later in this section. Can i file my 2011 taxes online The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Can i file my 2011 taxes online For more information, see COBRA premium assistance credit under Introduction. Can i file my 2011 taxes online Payment with return. Can i file my 2011 taxes online   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Can i file my 2011 taxes online You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Can i file my 2011 taxes online However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Can i file my 2011 taxes online You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Can i file my 2011 taxes online This payment may be $2,500 or more. Can i file my 2011 taxes online Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Can i file my 2011 taxes online Semiweekly schedule depositors must timely deposit the amount. Can i file my 2011 taxes online See Accuracy of Deposits Rule and How To Deposit, later in this section. Can i file my 2011 taxes online When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Can i file my 2011 taxes online See Employers of Both Farm and Nonfarm Workers, later in this section. Can i file my 2011 taxes online The rules for determining when to deposit Form 943 taxes are discussed below. Can i file my 2011 taxes online See section 10 for the separate rules that apply to FUTA tax. Can i file my 2011 taxes online Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Can i file my 2011 taxes online The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Can i file my 2011 taxes online The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Can i file my 2011 taxes online The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Can i file my 2011 taxes online If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Can i file my 2011 taxes online If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Can i file my 2011 taxes online Lookback period. Can i file my 2011 taxes online   The lookback period is the second calendar year preceding the current calendar year. Can i file my 2011 taxes online For example, the lookback period for 2014 is 2012. Can i file my 2011 taxes online Example of deposit schedule based on lookback period. Can i file my 2011 taxes online Rose Co. Can i file my 2011 taxes online reported taxes on Form 943 as follows. Can i file my 2011 taxes online 2012 — $48,000 2013 — $60,000 Rose Co. Can i file my 2011 taxes online is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Can i file my 2011 taxes online However, for 2015, Rose Co. Can i file my 2011 taxes online is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Can i file my 2011 taxes online Adjustments to lookback period taxes. Can i file my 2011 taxes online   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Can i file my 2011 taxes online Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Can i file my 2011 taxes online Example of adjustments. Can i file my 2011 taxes online An employer originally reported total tax of $45,000 for the lookback period in 2012. Can i file my 2011 taxes online The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Can i file my 2011 taxes online The total tax reported in the lookback period is still $45,000. Can i file my 2011 taxes online The $10,000 adjustment is also not treated as part of the 2014 taxes. Can i file my 2011 taxes online Deposit period. Can i file my 2011 taxes online   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Can i file my 2011 taxes online For monthly schedule depositors, the deposit period is a calendar month. Can i file my 2011 taxes online The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Can i file my 2011 taxes online Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Can i file my 2011 taxes online You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Can i file my 2011 taxes online Monthly schedule example. Can i file my 2011 taxes online   Red Co. Can i file my 2011 taxes online is a seasonal employer and a monthly schedule depositor. Can i file my 2011 taxes online It pays wages each Friday. Can i file my 2011 taxes online It paid wages during August 2014, but did not pay any wages during September. Can i file my 2011 taxes online Red Co. Can i file my 2011 taxes online must deposit the combined tax liabilities for the August paydays by September 15. Can i file my 2011 taxes online Red Co. Can i file my 2011 taxes online does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Can i file my 2011 taxes online New employers. Can i file my 2011 taxes online   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Can i file my 2011 taxes online Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Can i file my 2011 taxes online Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Can i file my 2011 taxes online Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Can i file my 2011 taxes online Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Can i file my 2011 taxes online Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Can i file my 2011 taxes online For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Can i file my 2011 taxes online If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Can i file my 2011 taxes online Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Can i file my 2011 taxes online Semiweekly Deposit Schedule IF the payday falls on a. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online THEN deposit taxes by the following. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Can i file my 2011 taxes online   Green, Inc. Can i file my 2011 taxes online , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Can i file my 2011 taxes online Green, Inc. Can i file my 2011 taxes online , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Can i file my 2011 taxes online Green, Inc. Can i file my 2011 taxes online 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Can i file my 2011 taxes online Semiweekly deposit period spanning two quarters. Can i file my 2011 taxes online   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Can i file my 2011 taxes online For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Can i file my 2011 taxes online Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Can i file my 2011 taxes online Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Can i file my 2011 taxes online A business day is any day other than a Saturday, Sunday, or legal holiday. Can i file my 2011 taxes online For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Can i file my 2011 taxes online Semiweekly schedule depositors   will always have 3 business days to make a deposit. Can i file my 2011 taxes online That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Can i file my 2011 taxes online For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Can i file my 2011 taxes online Legal holiday. Can i file my 2011 taxes online   The term “legal holiday” means any legal holiday in the District of Columbia. Can i file my 2011 taxes online Legal holidays for 2014 are listed below. Can i file my 2011 taxes online January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Can i file my 2011 taxes online February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Can i file my 2011 taxes online For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Can i file my 2011 taxes online For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Can i file my 2011 taxes online Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Can i file my 2011 taxes online However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Can i file my 2011 taxes online For example, Fir Co. Can i file my 2011 taxes online is a semiweekly schedule depositor. Can i file my 2011 taxes online On Monday, Fir Co. Can i file my 2011 taxes online accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Can i file my 2011 taxes online On Tuesday, Fir Co. Can i file my 2011 taxes online accumulates additional taxes of $30,000. Can i file my 2011 taxes online Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Can i file my 2011 taxes online does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Can i file my 2011 taxes online If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Can i file my 2011 taxes online Example of the $100,000 next-day deposit rule. Can i file my 2011 taxes online   Elm, Inc. Can i file my 2011 taxes online , started its business on May 1, 2014. Can i file my 2011 taxes online Because Elm, Inc. Can i file my 2011 taxes online , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Can i file my 2011 taxes online , is a monthly schedule depositor. Can i file my 2011 taxes online On May 8, Elm, Inc. Can i file my 2011 taxes online , paid wages for the first time and accumulated taxes of $50,000. Can i file my 2011 taxes online On May 9 (Friday), Elm, Inc. Can i file my 2011 taxes online , paid wages and accumulated taxes of $60,000, for a total of $110,000. Can i file my 2011 taxes online Because Elm, Inc. Can i file my 2011 taxes online , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Can i file my 2011 taxes online Elm, Inc. Can i file my 2011 taxes online , became a semiweekly schedule depositor on May 10. Can i file my 2011 taxes online It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Can i file my 2011 taxes online Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Can i file my 2011 taxes online However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Can i file my 2011 taxes online Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Can i file my 2011 taxes online The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Can i file my 2011 taxes online Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Can i file my 2011 taxes online You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Can i file my 2011 taxes online Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Can i file my 2011 taxes online For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Can i file my 2011 taxes online How To Deposit You must deposit employment taxes by electronic funds transfer. Can i file my 2011 taxes online See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Can i file my 2011 taxes online Electronic deposit requirement. Can i file my 2011 taxes online   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Can i file my 2011 taxes online Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can i file my 2011 taxes online 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. Can i file my 2011 taxes online   EFTPS is a free service provided by the Department of Treasury. Can i file my 2011 taxes online To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Can i file my 2011 taxes online You can also visit the EFTPS website at www. Can i file my 2011 taxes online eftps. Can i file my 2011 taxes online gov. Can i file my 2011 taxes online Additional information about EFTPS is also available in Publication 966. Can i file my 2011 taxes online New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Can i file my 2011 taxes online Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Can i file my 2011 taxes online See When you receive your EIN in section 1 for more information. Can i file my 2011 taxes online Deposit record. Can i file my 2011 taxes online   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Can i file my 2011 taxes online The number can be used as a receipt or to trace the payment. Can i file my 2011 taxes online Depositing on time. Can i file my 2011 taxes online   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Can i file my 2011 taxes online m. Can i file my 2011 taxes online Eastern time the day before the date a deposit is due. Can i file my 2011 taxes online If you use a third party to make a deposit on your behalf, they may have different cutoff times. Can i file my 2011 taxes online Same-day payment option. Can i file my 2011 taxes online   If you fail to initiate a deposit transaction on EFTPS by 8 p. Can i file my 2011 taxes online m. Can i file my 2011 taxes online Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Can i file my 2011 taxes online To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Can i file my 2011 taxes online Please check with your financial institution regarding availability, deadlines, and costs. Can i file my 2011 taxes online Your financial institution may charge you a fee for payments made this way. Can i file my 2011 taxes online To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Can i file my 2011 taxes online eftps. Can i file my 2011 taxes online gov to download the Same-Day Payment Worksheet. Can i file my 2011 taxes online Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Can i file my 2011 taxes online The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Can i file my 2011 taxes online IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Can i file my 2011 taxes online For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Can i file my 2011 taxes online Penalty Charged for. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online 2% Deposits made 1 to 5 days late. Can i file my 2011 taxes online 5% Deposits made 6 to 15 days late. Can i file my 2011 taxes online 10% Deposits made 16 or more days late. Can i file my 2011 taxes online Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Can i file my 2011 taxes online 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Can i file my 2011 taxes online See Payment with return , earlier in this section, for exceptions. Can i file my 2011 taxes online 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Can i file my 2011 taxes online Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Can i file my 2011 taxes online Order in which deposits are applied. Can i file my 2011 taxes online   Deposits generally are applied to the most recent tax liability within the year. Can i file my 2011 taxes online If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Can i file my 2011 taxes online Follow the instructions on the penalty notice that you received. Can i file my 2011 taxes online For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Can i file my 2011 taxes online You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Can i file my 2011 taxes online irs. Can i file my 2011 taxes online gov/pub/irs-irbs/irb01-50. Can i file my 2011 taxes online pdf. Can i file my 2011 taxes online Example. Can i file my 2011 taxes online Cedar, Inc. Can i file my 2011 taxes online , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Can i file my 2011 taxes online It does not make the deposit on July 15. Can i file my 2011 taxes online On August 15, Cedar, Inc. Can i file my 2011 taxes online , deposits $2,000. Can i file my 2011 taxes online Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Can i file my 2011 taxes online Accordingly, $500 of the July 15 liability remains undeposited. Can i file my 2011 taxes online The penalty on this underdeposit will apply as explained above. Can i file my 2011 taxes online Trust fund recovery penalty. Can i file my 2011 taxes online   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Can i file my 2011 taxes online The penalty is the full amount of the unpaid trust fund tax. Can i file my 2011 taxes online This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Can i file my 2011 taxes online   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Can i file my 2011 taxes online   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Can i file my 2011 taxes online A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Can i file my 2011 taxes online    Willfully means voluntarily, consciously, and intentionally. Can i file my 2011 taxes online A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Can i file my 2011 taxes online “Average” failure-to-deposit penalty. Can i file my 2011 taxes online   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Can i file my 2011 taxes online IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Can i file my 2011 taxes online Completed Form 943, line 17, instead of Form 943-A. Can i file my 2011 taxes online Failed to attach a properly completed Form 943-A. Can i file my 2011 taxes online Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Can i file my 2011 taxes online   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Can i file my 2011 taxes online Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Can i file my 2011 taxes online   You can avoid the penalty by reviewing your return before filing it. Can i file my 2011 taxes online Follow these steps before filing your Form 943. Can i file my 2011 taxes online If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Can i file my 2011 taxes online If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Can i file my 2011 taxes online Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Can i file my 2011 taxes online Do not show negative amounts on Form 943, line 17, or Form 943-A. Can i file my 2011 taxes online For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Can i file my 2011 taxes online Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Can i file my 2011 taxes online Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Can i file my 2011 taxes online If a deposit is due, deposi
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The American Recovery and Reinvestment Act of 2009

Contractor Name

Award #

Category

Obligated Value

Date of Award

Presidio Networked Solutions, Inc. TIRNO-99-Z-00002, DO 00731, Modification 0045

Tax Provisions

$535,500.00

01/12/2011

Macro International TIRNO-05-Z-00012, DO 0030 HCTC $52,008.00

09/22/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0020

Tax Provisions

$32,269.00

06/23/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0013 Tax Provisions $0.00

04/27/2010

Information Systems Consulting Group TIRNO-06-D-00024, DO 0006, Modification 0002 HCTC $88,707.20

04/12/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0009

Tax Provisions

$27,963.00

12/22/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0019 HCTC $13,790,162.00

12/14/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0018 HCTC $60,000.00

09/29/2009

AT&T TIRNO-04-Z-00007, DO 0110

Tax Provisions

$520,159.00

09/29/2009

Macro International TIRNO-05-Z-00012, DO 0026, Modification 0002 HCTC $98,312.00

09/15/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0013 HCTC $20,000.00

 04/17/2009

Page Last Reviewed or Updated: 03-Feb-2014

The Can I File My 2011 Taxes Online

Can i file my 2011 taxes online 5. Can i file my 2011 taxes online   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Can i file my 2011 taxes online You may be able to reduce your federal income tax by claiming one or more of these credits. Can i file my 2011 taxes online Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Can i file my 2011 taxes online For more information, see Publication 524, Credit for the Elderly or the Disabled. Can i file my 2011 taxes online You can take the credit only if you file Form 1040 or Form 1040A. Can i file my 2011 taxes online You cannot take the credit if you file Form 1040EZ or Form 1040NR. Can i file my 2011 taxes online Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Can i file my 2011 taxes online You are a qualified individual. Can i file my 2011 taxes online Your income is not more than certain limits. Can i file my 2011 taxes online  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Can i file my 2011 taxes online   Qualified Individual You are a qualified individual for this credit if you are a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien, and either of the following applies. Can i file my 2011 taxes online You were age 65 or older at the end of 2013. Can i file my 2011 taxes online You were under age 65 at the end of 2013 and all three of the following statements are true. Can i file my 2011 taxes online You retired on permanent and total disability (explained later). Can i file my 2011 taxes online You received taxable disability income for 2013. Can i file my 2011 taxes online On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Can i file my 2011 taxes online Age 65. Can i file my 2011 taxes online You are considered to be age 65 on the day before your 65th birthday. Can i file my 2011 taxes online Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Can i file my 2011 taxes online Figure 5-A. Can i file my 2011 taxes online Are You a Qualified Individual? This image is too large to be displayed in the current screen. Can i file my 2011 taxes online Please click the link to view the image. Can i file my 2011 taxes online Figure 5-A, Are you a qualified individual? U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien. Can i file my 2011 taxes online   You must be a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien (or be treated as a resident alien) to take the credit. Can i file my 2011 taxes online Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Can i file my 2011 taxes online Exceptions. Can i file my 2011 taxes online   You may be able to take the credit if you are a nonresident alien who is married to a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online resident alien. Can i file my 2011 taxes online If you make that choice, both you and your spouse are taxed on your worldwide income. Can i file my 2011 taxes online   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online resident alien for the entire year. Can i file my 2011 taxes online In that case, you may be allowed to take the credit. Can i file my 2011 taxes online   For information on these choices, see chapter 1 of Publication 519, U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online Tax Guide for Aliens. Can i file my 2011 taxes online Married persons. Can i file my 2011 taxes online   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Can i file my 2011 taxes online However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Can i file my 2011 taxes online Head of household. Can i file my 2011 taxes online   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Can i file my 2011 taxes online See Publication 524 and Publication 501. Can i file my 2011 taxes online Under age 65. Can i file my 2011 taxes online   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Can i file my 2011 taxes online You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Can i file my 2011 taxes online You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Can i file my 2011 taxes online   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Can i file my 2011 taxes online If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Can i file my 2011 taxes online Permanent and total disability. Can i file my 2011 taxes online   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Can i file my 2011 taxes online A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Can i file my 2011 taxes online See Physician's statement , later. Can i file my 2011 taxes online Substantial gainful activity. Can i file my 2011 taxes online   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Can i file my 2011 taxes online   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Can i file my 2011 taxes online   Substantial gainful activity is not work you do to take care of yourself or your home. Can i file my 2011 taxes online It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Can i file my 2011 taxes online However, doing this kind of work may show that you are able to engage in substantial gainful activity. Can i file my 2011 taxes online    Figure 5-B. Can i file my 2011 taxes online Income Limits IF your filing status is. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Can i file my 2011 taxes online Physician's statement. Can i file my 2011 taxes online   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Can i file my 2011 taxes online   You do not have to file this statement with your tax return, but you must keep it for your records. Can i file my 2011 taxes online The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Can i file my 2011 taxes online Veterans. Can i file my 2011 taxes online   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Can i file my 2011 taxes online VA Form 21-0172 must be signed by a person authorized by the VA to do so. Can i file my 2011 taxes online You can get this form from your local VA regional office. Can i file my 2011 taxes online Physician's statement obtained in earlier year. Can i file my 2011 taxes online   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Can i file my 2011 taxes online For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Can i file my 2011 taxes online If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Can i file my 2011 taxes online   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Can i file my 2011 taxes online Disability income. Can i file my 2011 taxes online   If you are under age 65, you must also have taxable disability income to qualify for the credit. Can i file my 2011 taxes online   Disability income must meet the following two requirements. Can i file my 2011 taxes online It must be paid under your employer's accident or health plan or pension plan. Can i file my 2011 taxes online It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Can i file my 2011 taxes online Payments that are not disability income. Can i file my 2011 taxes online   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Can i file my 2011 taxes online Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Can i file my 2011 taxes online   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Can i file my 2011 taxes online Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Can i file my 2011 taxes online Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Can i file my 2011 taxes online Figuring the credit yourself. Can i file my 2011 taxes online   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Can i file my 2011 taxes online Next, fill out Schedule R (Form 1040A or 1040), Part III. Can i file my 2011 taxes online Credit figured for you. Can i file my 2011 taxes online   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Can i file my 2011 taxes online If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Can i file my 2011 taxes online Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Can i file my 2011 taxes online The credit can be up to 35% of your expenses. Can i file my 2011 taxes online To qualify, you must pay these expenses so you can work or look for work. Can i file my 2011 taxes online If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Can i file my 2011 taxes online If the correct information is not shown, the credit may be reduced or disallowed. Can i file my 2011 taxes online You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Can i file my 2011 taxes online For more information, see Publication 503, Child and Dependent Care Expenses. Can i file my 2011 taxes online Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Can i file my 2011 taxes online The EIC is available to persons with or without a qualifying child. Can i file my 2011 taxes online Credit has no effect on certain welfare benefits. Can i file my 2011 taxes online   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Can i file my 2011 taxes online These programs include the following. Can i file my 2011 taxes online Medicaid and supplemental security income (SSI). Can i file my 2011 taxes online Supplemental Nutrition Assistance Program (food stamps). Can i file my 2011 taxes online Low-income housing. Can i file my 2011 taxes online Temporary Assistance for Needy Families (TANF). Can i file my 2011 taxes online  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Can i file my 2011 taxes online Check with your local benefit coordinator to find out if your refund will affect your benefits. Can i file my 2011 taxes online Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Can i file my 2011 taxes online The specific rules you must meet depend on whether you have a qualifying child. Can i file my 2011 taxes online If you have a qualifying child, the rules in Parts A, B, and D apply to you. Can i file my 2011 taxes online If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Can i file my 2011 taxes online  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Can i file my 2011 taxes online You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Can i file my 2011 taxes online The sections that follow provide additional information for some of the rules. Can i file my 2011 taxes online Adjusted gross income (AGI). Can i file my 2011 taxes online   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Can i file my 2011 taxes online Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Can i file my 2011 taxes online Table 5-1. Can i file my 2011 taxes online Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Can i file my 2011 taxes online Second, you must meet all the rules in one of these columns, whichever applies. Can i file my 2011 taxes online Third, you must meet the rule in this column. Can i file my 2011 taxes online Part A. Can i file my 2011 taxes online  Rules for Everyone Part B. Can i file my 2011 taxes online  Rules If You Have a Qualifying Child Part C. Can i file my 2011 taxes online  Rules If You Do Not Have a Qualifying Child Part D. Can i file my 2011 taxes online  Figuring and Claiming the EIC 1. Can i file my 2011 taxes online Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Can i file my 2011 taxes online 2. Can i file my 2011 taxes online You must have a valid social security number. Can i file my 2011 taxes online  3. Can i file my 2011 taxes online Your filing status cannot be “Married filing separately. Can i file my 2011 taxes online ” 4. Can i file my 2011 taxes online You must be a U. Can i file my 2011 taxes online S. Can i file my 2011 taxes online citizen or resident alien all year. Can i file my 2011 taxes online  5. Can i file my 2011 taxes online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Can i file my 2011 taxes online  6. Can i file my 2011 taxes online Your investment income must be $3,300 or less. Can i file my 2011 taxes online  7. Can i file my 2011 taxes online You must have earned income. Can i file my 2011 taxes online 8. Can i file my 2011 taxes online Your child must meet the relationship, age, residency, and joint return tests. Can i file my 2011 taxes online  9. Can i file my 2011 taxes online Your qualifying child cannot be used by more than one person to claim the EIC. Can i file my 2011 taxes online  10. Can i file my 2011 taxes online You generally cannot be a qualifying child of another person. Can i file my 2011 taxes online 11. Can i file my 2011 taxes online You must be at least age 25 but under age 65. Can i file my 2011 taxes online  12. Can i file my 2011 taxes online You cannot be the dependent of another person. Can i file my 2011 taxes online  13. Can i file my 2011 taxes online You generally cannot be a qualifying child of another person. Can i file my 2011 taxes online  14. Can i file my 2011 taxes online You must have lived in the United States more than half of the year. Can i file my 2011 taxes online 15. Can i file my 2011 taxes online Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Can i file my 2011 taxes online Social security number. Can i file my 2011 taxes online   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Can i file my 2011 taxes online Any qualifying child listed on Schedule EIC also must have a valid SSN. Can i file my 2011 taxes online (See Qualifying child , later, if you have a qualifying child. Can i file my 2011 taxes online )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Can i file my 2011 taxes online An example of a federally funded benefit is Medicaid. Can i file my 2011 taxes online Investment income. Can i file my 2011 taxes online   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Can i file my 2011 taxes online If your investment income is more than $3,300, you cannot claim the credit. Can i file my 2011 taxes online For most people, investment income is the total of the following amounts. Can i file my 2011 taxes online Taxable interest (line 8a of Form 1040 or 1040A). Can i file my 2011 taxes online Tax-exempt interest (line 8b of Form 1040 or 1040A). Can i file my 2011 taxes online Dividend income (line 9a of Form 1040 or 1040A). Can i file my 2011 taxes online Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Can i file my 2011 taxes online  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Can i file my 2011 taxes online   For more information about investment income, see Publication 596, Earned Income Credit. Can i file my 2011 taxes online Earned income. Can i file my 2011 taxes online   Under Rule 7, you must have earned income to claim the EIC. Can i file my 2011 taxes online Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Can i file my 2011 taxes online Earned income includes all of the following types of income. Can i file my 2011 taxes online Wages, salaries, tips, and other taxable employee pay. Can i file my 2011 taxes online Employee pay is earned income only if it is taxable. Can i file my 2011 taxes online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can i file my 2011 taxes online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Can i file my 2011 taxes online Net earnings from self-employment. Can i file my 2011 taxes online Gross income received as a statutory employee. Can i file my 2011 taxes online Gross income defined. Can i file my 2011 taxes online   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Can i file my 2011 taxes online Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Can i file my 2011 taxes online If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Can i file my 2011 taxes online Self-employed persons. Can i file my 2011 taxes online   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Can i file my 2011 taxes online If you do not, you may not get all the credit to which you are entitled. Can i file my 2011 taxes online Disability benefits. Can i file my 2011 taxes online   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Can i file my 2011 taxes online Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Can i file my 2011 taxes online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Can i file my 2011 taxes online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Can i file my 2011 taxes online It does not matter whether you have reached minimum retirement age. Can i file my 2011 taxes online If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Can i file my 2011 taxes online Income that is not earned income. Can i file my 2011 taxes online   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Can i file my 2011 taxes online Do not include any of these items in your earned income. Can i file my 2011 taxes online Workfare payments. Can i file my 2011 taxes online   Nontaxable workfare payments are not earned income for the EIC. Can i file my 2011 taxes online These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Can i file my 2011 taxes online Qualifying child. Can i file my 2011 taxes online   Under Rule 8, your child is a qualifying child if your child meets four tests. Can i file my 2011 taxes online The four tests are: Relationship, Age, Residency, and Joint return. Can i file my 2011 taxes online   The four tests are illustrated in Figure 5-C. Can i file my 2011 taxes online See Publication 596 for more information about each test. Can i file my 2011 taxes online Figure 5-C. Can i file my 2011 taxes online Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Can i file my 2011 taxes online . Can i file my 2011 taxes online . Can i file my 2011 taxes online Lived with you in the United States for more than half of 2013. Can i file my 2011 taxes online  If the child did not live with you for the required time, see Publication 596 for more information. Can i file my 2011 taxes online Figuring the EIC To figure the amount of your credit, you have two choices. Can i file my 2011 taxes online Have the IRS figure the EIC for you. Can i file my 2011 taxes online If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Can i file my 2011 taxes online Figure the EIC yourself. Can i file my 2011 taxes online If you want to do this, see How To Figure the EIC Yourself in Publication 596. Can i file my 2011 taxes online Prev  Up  Next   Home   More Online Publications