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Do State Taxes For Free

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Do state taxes for free Index A Affected taxpayer, Affected taxpayer. Do state taxes for free B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Do state taxes for free Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. Do state taxes for free Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. Do state taxes for free Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Do state taxes for free Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. Do state taxes for free Qualified hurricane distribution, Qualified hurricane distribution. Do state taxes for free R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Do state taxes for free Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. Do state taxes for free Request for transcript, Request for transcript of tax return. Do state taxes for free Taxpayer Advocate, Contacting your Taxpayer Advocate. Do state taxes for free Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. Do state taxes for free Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. Do state taxes for free W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  Up     Home   More Online Publications
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Do state taxes for free Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Do state taxes for free irs. Do state taxes for free gov/pub15. Do state taxes for free What's New Social security and Medicare tax for 2014. Do state taxes for free  The social security tax rate is 6. Do state taxes for free 2% each for the employee and employer, unchanged from 2013. Do state taxes for free The social security wage base limit is $117,000. Do state taxes for free The Medicare tax rate is 1. Do state taxes for free 45% each for the employee and employer, unchanged from 2013. Do state taxes for free There is no wage base limit for Medicare tax. Do state taxes for free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Do state taxes for free Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Do state taxes for free 2014 withholdng tables. Do state taxes for free  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Do state taxes for free Withholding allowance. Do state taxes for free  The 2014 amount for one withholding allowance on an annual basis is $3,950. Do state taxes for free Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Do state taxes for free  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Do state taxes for free A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Do state taxes for free For more information see Notice 2013-77, 2013-50 I. Do state taxes for free R. Do state taxes for free B. Do state taxes for free 632, available at www. Do state taxes for free irs. Do state taxes for free gov/irb/2013-50_IRB/ar10. Do state taxes for free html. Do state taxes for free Change of responsible party. Do state taxes for free  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Do state taxes for free Form 8822-B must be filed within 60 days of the change. Do state taxes for free If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Do state taxes for free For a definition of “responsible party,” see the Form 8822-B instructions. Do state taxes for free Same-sex marriage. Do state taxes for free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Do state taxes for free For more information, see Revenue Ruling 2013-17, 2013-38 I. Do state taxes for free R. Do state taxes for free B. Do state taxes for free 201, available at www. Do state taxes for free irs. Do state taxes for free gov/irb/2013-38_IRB/ar07. Do state taxes for free html. Do state taxes for free Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Do state taxes for free Notice 2013-61, 2013-44 I. Do state taxes for free R. Do state taxes for free B. Do state taxes for free 432, is available at www. Do state taxes for free irs. Do state taxes for free gov/irb/2013-44_IRB/ar10. Do state taxes for free html. Do state taxes for free Reminders Additional Medicare Tax withholding. Do state taxes for free  In addition to withholding Medicare tax at 1. Do state taxes for free 45%, you must withhold a 0. Do state taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Do state taxes for free 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. Do state taxes for free Additional Medicare Tax is only imposed on the employee. Do state taxes for free There is no employer share of Additional Medicare Tax. Do state taxes for free 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. Do state taxes for free 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. Do state taxes for free For more information on Additional Medicare Tax, visit IRS. Do state taxes for free gov and enter “Additional Medicare Tax” in the search box. Do state taxes for free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Do state taxes for free  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Do state taxes for free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Do state taxes for free For more information, visit IRS. Do state taxes for free gov and enter “work opportunity tax credit” in the search box. Do state taxes for free Outsourcing payroll duties. Do state taxes for free  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Do state taxes for free The employer remains responsible if the third party fails to perform any required action. Do state taxes for free If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Do state taxes for free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Do state taxes for free COBRA premium assistance credit. Do state taxes for free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Do state taxes for free See COBRA premium assistance credit under Introduction. Do state taxes for free Federal tax deposits must be made by electronic funds transfer. Do state taxes for free  You must use electronic funds transfer to make all federal tax deposits. Do state taxes for free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Do state taxes for free 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. Do state taxes for free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Do state taxes for free EFTPS is a free service provided by the Department of Treasury. Do state taxes for free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Do state taxes for free For more information on making federal tax deposits, see How To Deposit in section 11. Do state taxes for free To get more information about EFTPS or to enroll in EFTPS, visit www. Do state taxes for free eftps. Do state taxes for free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Do state taxes for free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Do state taxes for free You must receive written notice from the IRS to file Form 944. Do state taxes for free  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Do state taxes for free S. Do state taxes for free Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Do state taxes for free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Do state taxes for free For more information on requesting to file Form 944, visit IRS. Do state taxes for free gov and enter “file employment taxes annually” in the search box. Do state taxes for free Employers can request to file Forms 941 instead of Form 944. Do state taxes for free  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Do state taxes for free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Do state taxes for free For more information on requesting to file Form 944, visit IRS. Do state taxes for free gov and enter “file employment taxes annually” in the search box. Do state taxes for free Aggregate Form 941 filers. Do state taxes for free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Do state taxes for free Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Do state taxes for free To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Do state taxes for free Aggregate Form 940 filers. Do state taxes for free  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Do state taxes for free Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Do state taxes for free To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Do state taxes for free Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Do state taxes for free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Do state taxes for free Spend less time and worry about taxes and more time running your business. Do state taxes for free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Do state taxes for free For e-file, visit www. Do state taxes for free irs. Do state taxes for free gov/efile for additional information. Do state taxes for free For EFTPS, visit www. Do state taxes for free eftps. Do state taxes for free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Do state taxes for free For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Do state taxes for free socialsecurity. Do state taxes for free gov/employer. Do state taxes for free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Do state taxes for free If a valid EIN is not provided, the return or payment will not be processed. Do state taxes for free This may result in penalties and delays in processing your return or payment. Do state taxes for free Electronic funds withdrawal (EFW). Do state taxes for free  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Do state taxes for free However, do not use EFW to make federal tax deposits. Do state taxes for free For more information on paying your taxes using EFW, visit the IRS website at www. Do state taxes for free irs. Do state taxes for free gov/e-pay. Do state taxes for free A fee may be charged to file electronically. Do state taxes for free Credit or debit card payments. Do state taxes for free  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Do state taxes for free irs. Do state taxes for free gov/e-pay. Do state taxes for free However, do not use credit or debit cards to make federal tax deposits. Do state taxes for free Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Do state taxes for free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Do state taxes for free For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Do state taxes for free Hiring New Employees Eligibility for employment. Do state taxes for free  You must verify that each new employee is legally eligible to work in the United States. Do state taxes for free This includes completing the U. Do state taxes for free S. Do state taxes for free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Do state taxes for free You can get the form from USCIS offices or by calling 1-800-870-3676. Do state taxes for free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Do state taxes for free uscis. Do state taxes for free gov for more information. Do state taxes for free New hire reporting. Do state taxes for free  You are required to report any new employee to a designated state new hire registry. Do state taxes for free A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Do state taxes for free Many states accept a copy of Form W-4 with employer information added. Do state taxes for free Visit the Office of Child Support Enforcement website at www. Do state taxes for free acf. Do state taxes for free hhs. Do state taxes for free gov/programs/cse/newhire for more information. Do state taxes for free W-4 request. Do state taxes for free  Ask each new employee to complete the 2014 Form W-4. Do state taxes for free See section 9. Do state taxes for free Name and social security number. Do state taxes for free  Record each new employee's name and number from his or her social security card. Do state taxes for free Any employee without a social security card should apply for one. Do state taxes for free See section 4. Do state taxes for free Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Do state taxes for free  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Do state taxes for free Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Do state taxes for free Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Do state taxes for free See section 13 for more information. Do state taxes for free Income tax withholding. Do state taxes for free  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Do state taxes for free If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Do state taxes for free Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Do state taxes for free Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Do state taxes for free See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Do state taxes for free Publication 15-A includes information about withholding on pensions and annuities. Do state taxes for free Zero wage return. Do state taxes for free  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Do state taxes for free The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Do state taxes for free irs. Do state taxes for free gov/efile. Do state taxes for free Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Do state taxes for free Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Do state taxes for free Each item in this list has a page reference to a more detailed discussion in this publication. Do state taxes for free   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Do state taxes for free For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Do state taxes for free For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Do state taxes for free Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Do state taxes for free See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Do state taxes for free If you file 250 or more Forms 1099, you must file them electronically. Do state taxes for free If you file 250 or more Forms W-2, you must file them electronically. Do state taxes for free SSA will not accept Forms W-2 and W-3 filed on magnetic media. Do state taxes for free Information reporting customer service site. Do state taxes for free  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Do state taxes for free If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Do state taxes for free The center can also be reached by email at mccirp@irs. Do state taxes for free gov. Do state taxes for free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Do state taxes for free Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Do state taxes for free Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Do state taxes for free Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Do state taxes for free Military retirement. Do state taxes for free Gambling winnings. Do state taxes for free Indian gaming profits. Do state taxes for free Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Do state taxes for free Payments subject to backup withholding. Do state taxes for free For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Do state taxes for free All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Do state taxes for free Distributions from nonqualified pension plans and deferred compensation plans. Do state taxes for free  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Do state taxes for free However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Do state taxes for free ; income tax withheld must be reported on Form 945. Do state taxes for free Backup withholding. Do state taxes for free  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Do state taxes for free This withholding is referred to as “backup withholding. Do state taxes for free ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Do state taxes for free In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Do state taxes for free Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Do state taxes for free You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Do state taxes for free You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Do state taxes for free The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Do state taxes for free For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Do state taxes for free Recordkeeping Keep all records of employment taxes for at least 4 years. Do state taxes for free These should be available for IRS review. Do state taxes for free Your records should include the following information. Do state taxes for free Your EIN. Do state taxes for free Amounts and dates of all wage, annuity, and pension payments. Do state taxes for free Amounts of tips reported to you by your employees. Do state taxes for free Records of allocated tips. Do state taxes for free The fair market value of in-kind wages paid. Do state taxes for free Names, addresses, social security numbers, and occupations of employees and recipients. Do state taxes for free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Do state taxes for free Dates of employment for each employee. Do state taxes for free Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Do state taxes for free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Do state taxes for free Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Do state taxes for free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Do state taxes for free Copies of returns filed and confirmation numbers. Do state taxes for free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Do state taxes for free Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Do state taxes for free Do not mail Form 8822-B with your employment tax return. Do state taxes for free Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Do state taxes for free The list includes only the following: DHL Express (DHL): DHL Same Day Service. Do state taxes for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Do state taxes for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Do state taxes for free M. Do state taxes for free , UPS Worldwide Express Plus, and UPS Worldwide Express. Do state taxes for free For the IRS mailing address to use if you are using a private delivery service, go to IRS. Do state taxes for free gov and enter “private delivery service” in the search box. Do state taxes for free Your private delivery service can tell you how to get written proof of the mailing date. Do state taxes for free   Private delivery services cannot deliver items to P. Do state taxes for free O. Do state taxes for free boxes. Do state taxes for free You must use the U. Do state taxes for free S. Do state taxes for free Postal Service to mail any item to an IRS P. Do state taxes for free O. Do state taxes for free box address. Do state taxes for free Telephone Help Tax questions. Do state taxes for free   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Do state taxes for free Help for people with disabilities. Do state taxes for free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Do state taxes for free You may also use this number for assistance with unresolved tax problems. Do state taxes for free Recorded tax information (TeleTax). Do state taxes for free  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Do state taxes for free You can listen to up to three topics on each call you make. Do state taxes for free Touch-Tone service is available 24 hours a day, 7 days a week. Do state taxes for free TeleTax topics are also available on the IRS website at www. Do state taxes for free irs. Do state taxes for free gov/taxtopics. Do state taxes for free Most tax topics listed below are also available in Spanish. Do state taxes for free For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Do state taxes for free irs. Do state taxes for free gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Do state taxes for free A list of employment tax topics is provided next. Do state taxes for free Select, by number, the topic you want to hear and call 1-800-829-4477. Do state taxes for free For the directory of all topics, select Topic 123. Do state taxes for free Teletax Topics Topic No. Do state taxes for free Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Do state taxes for free Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Do state taxes for free  Visit the IRS website at www. Do state taxes for free irs. Do state taxes for free gov/businesses and click on the Employment Taxes link under Businesses Topics. Do state taxes for free Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Do state taxes for free irs. Do state taxes for free gov/businesses. Do state taxes for free To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Do state taxes for free You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Do state taxes for free Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Do state taxes for free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Do state taxes for free socialsecurity. Do state taxes for free gov/employer to register for Business Services Online. Do state taxes for free You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Do state taxes for free In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Do state taxes for free Form W-3 will be created for you based on your Forms W-2. Do state taxes for free Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Do state taxes for free There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Do state taxes for free See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Do state taxes for free Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Do state taxes for free The penalty is $25 or 2% of the payment, whichever is more. Do state taxes for free However, the penalty on dishonored payments of $24. Do state taxes for free 99 or less is an amount equal to the payment. Do state taxes for free For example, a dishonored payment of $18 is charged a penalty of $18. Do state taxes for free Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Do state taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Do state taxes for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Do state taxes for free Calendar The following is a list of important dates. Do state taxes for free Also see Publication 509, Tax Calendars. Do state taxes for free   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Do state taxes for free A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Do state taxes for free However, a statewide legal holiday does not delay the due date of federal tax deposits. Do state taxes for free See Deposits on Business Days Only in section 11. Do state taxes for free For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Do state taxes for free S. Do state taxes for free Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Do state taxes for free See Private Delivery Services under Reminders for more information. Do state taxes for free Introduction This publication explains your tax responsibilities as an employer. Do state taxes for free It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Do state taxes for free It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Do state taxes for free This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Do state taxes for free References to “income tax” in this guide apply only to “federal” income tax. Do state taxes for free Contact your state or local tax department to determine if their rules are different. Do state taxes for free Additional employment tax information is available in Publication 15-A. Do state taxes for free Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Do state taxes for free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Do state taxes for free Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Do state taxes for free Income tax. Do state taxes for free Social security tax. Do state taxes for free Medicare tax. Do state taxes for free FUTA tax. Do state taxes for free There are exceptions to these requirements. Do state taxes for free See section 15 for guidance. Do state taxes for free Railroad retirement taxes are explained in the Instructions for Form CT-1. Do state taxes for free Comments and suggestions. Do state taxes for free   We welcome your comments about this publication and your suggestions for future editions. Do state taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Do state taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Do state taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Do state taxes for free   You can also send us comments from www. Do state taxes for free irs. Do state taxes for free gov/formspubs. Do state taxes for free Click on More Information and then click on Comment on Tax Forms and Publications. Do state taxes for free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Do state taxes for free Federal Government employers. Do state taxes for free   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Do state taxes for free State and local government employers. Do state taxes for free   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Do state taxes for free Most elected and appointed public officials of state or local governments are employees under common law rules. Do state taxes for free See chapter 3 of Publication 963, Federal-State Reference Guide. Do state taxes for free In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Do state taxes for free See section 15 for more information on the exceptions. Do state taxes for free   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Do state taxes for free irs. Do state taxes for free gov/pub/irs-irbs/irb00-06. Do state taxes for free pdf. Do state taxes for free   You can get information on reporting and social security coverage from your local IRS office. Do state taxes for free If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Do state taxes for free To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Do state taxes for free ncsssa. Do state taxes for free org. Do state taxes for free Disregarded entities and qualified subchapter S subsidiaries (QSubs). Do state taxes for free   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Do state taxes for free Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Do state taxes for free See Regulations sections 1. Do state taxes for free 1361-4(a)(7) and 301. Do state taxes for free 7701-2(c)(2)(iv). Do state taxes for free COBRA premium assistance credit. Do state taxes for free   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Do state taxes for free COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Do state taxes for free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Do state taxes for free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Do state taxes for free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Do state taxes for free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Do state taxes for free   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Do state taxes for free For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Do state taxes for free   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Do state taxes for free The assistance for the coverage can last up to 15 months. Do state taxes for free   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Do state taxes for free For more information see Notice 2009-27, 2009-16 I. Do state taxes for free R. Do state taxes for free B. Do state taxes for free 838, available at www. Do state taxes for free irs. Do state taxes for free gov/irb/2009-16_irb/ar09. Do state taxes for free html. Do state taxes for free   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Do state taxes for free   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Do state taxes for free The reimbursement is made through a credit against the employer's employment tax liabilities. Do state taxes for free For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Do state taxes for free The credit is treated as a deposit made on the first day of the return period (quarter or year). Do state taxes for free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Do state taxes for free In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Do state taxes for free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Do state taxes for free Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Do state taxes for free In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Do state taxes for free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Do state taxes for free Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Do state taxes for free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Do state taxes for free A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Do state taxes for free   For more information, visit IRS. Do state taxes for free gov and enter “COBRA” in the search box. Do state taxes for free Prev  Up  Next   Home   More Online Publications