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Download 1040x 13. Download 1040x   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Download 1040x Wage limit. Download 1040x Federal Income Tax WithholdingNew Form W-4 for 2014. Download 1040x Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Download 1040x Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Download 1040x  The employee tax rate for social security is 6. Download 1040x 2%. Download 1040x Previously, the employee tax rate for social security was 4. Download 1040x 2%. Download 1040x The employer tax rate for social security remains unchanged at 6. Download 1040x 2%. Download 1040x The social security wage base limit is $113,700. Download 1040x The Medicare tax rate is 1. Download 1040x 45% each for the employee and employer, unchanged from 2012. Download 1040x There is no wage base limit for Medicare tax. Download 1040x Additional Medicare Tax. Download 1040x  In addition to withholding Medicare tax at 1. Download 1040x 45%, you must withhold a 0. Download 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Download 1040x 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. Download 1040x Additional Medicare Tax is only imposed on the employee. Download 1040x There is no employer share of Additional Medicare Tax. Download 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Download 1040x For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Download 1040x For more information on Additional Medicare Tax, visit IRS. Download 1040x gov and enter “Additional Medicare Tax” in the search box. Download 1040x Leave-based donation programs to aid victims of Hurricane Sandy. Download 1040x  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Download 1040x The donated leave will not be included in the income or wages of the employee. Download 1040x The employer may deduct the cash payments as business expenses or charitable contributions. Download 1040x For more information, see Notice 2012-69, 2012-51 I. Download 1040x R. Download 1040x B. Download 1040x 712, available at www. Download 1040x irs. Download 1040x gov/irb/2012-51_IRB/ar09. Download 1040x html. Download 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Download 1040x  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Download 1040x Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Download 1040x 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. Download 1040x For more information, visit IRS. Download 1040x gov and enter “work opportunity credit” in the search box. Download 1040x What's New for 2014 Social security and Medicare tax for 2014. Download 1040x  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Download 1040x The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Download 1040x There is no limit on the amount of wages subject to Medicare tax. Download 1040x Reminders Additional employment tax information for farmers. Download 1040x  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Download 1040x For the latest information about employment tax developments impacting farmers, go to www. Download 1040x irs. Download 1040x gov/pub51. Download 1040x Correcting a previously filed Form 943. Download 1040x  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Download 1040x Form 943-X is filed separately from Form 943. Download 1040x For more information on correcting Form 943, see the Instructions for Form 943-X. Download 1040x Federal tax deposits must be made by electronic funds transfer. Download 1040x  You must use electronic funds transfer to make all federal tax deposits. Download 1040x Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Download 1040x 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. Download 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 1040x EFTPS is a free service provided by the Department of Treasury. Download 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 1040x For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Download 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Download 1040x eftps. Download 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Download 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Download 1040x Important Dates for 2014 You should take the action indicated by the dates listed. Download 1040x See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Download 1040x Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Download 1040x For these dates, see Publication 509, Tax Calendars (For use in 2014). Download 1040x Note. Download 1040x  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Download 1040x A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Download 1040x For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Download 1040x S. Download 1040x Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Download 1040x See Private delivery services in Publication 51 (Circular A). Download 1040x Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Download 1040x Statewide holidays no longer apply. Download 1040x For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Download 1040x Fiscal year taxpayers. Download 1040x  The due dates listed below apply whether you use a calendar or a fiscal year. Download 1040x By January 31. Download 1040x   File Form 943 with the IRS. Download 1040x If you deposited all Form 943 taxes when due, you have 10 additional days to file. Download 1040x Furnish each employee with a completed Form W-2, Wage and Tax Statement. Download 1040x Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Download 1040x File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Download 1040x If you deposited all the FUTA tax when due, you have 10 additional days to file. Download 1040x File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Download 1040x If you deposited all Form 945 taxes when due, you have 10 additional days to file. Download 1040x By February 15. Download 1040x  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Download 1040x On February 16. Download 1040x  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Download 1040x Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Download 1040x If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Download 1040x If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Download 1040x By February 28. Download 1040x   File paper Forms 1099 and 1096. Download 1040x File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Download 1040x S. Download 1040x Information Returns, with the IRS. Download 1040x For electronically filed returns, see By March 31 below. Download 1040x File paper Forms W-2 and W-3. Download 1040x File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Download 1040x For electronically filed returns, see By March 31 below. Download 1040x By March 31. Download 1040x   File electronic Forms W-2 and 1099. Download 1040x File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Download 1040x For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Download 1040x socialsecurity. Download 1040x gov/employer. Download 1040x For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Download 1040x By April 30, July 31, October 31, and January 31. Download 1040x   Deposit FUTA taxes. Download 1040x Deposit FUTA tax due if it is more than $500. Download 1040x Before December 1. Download 1040x  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Download 1040x Introduction You are generally required to withhold federal income tax from the wages of your employees. Download 1040x You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Download 1040x You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Download 1040x This chapter includes information about these taxes. Download 1040x You must also pay self-employment tax on your net earnings from farming. Download 1040x See chapter 12 for information on self-employment tax. Download 1040x Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Download 1040x Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Download 1040x Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Download 1040x Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Download 1040x Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Download 1040x Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Download 1040x Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Download 1040x Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Download 1040x For more information, see Publication 51 (Circular A). Download 1040x 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. Download 1040x This is so even when you give the employee freedom of action. Download 1040x What matters is that you have the right to control the details of how the services are performed. Download 1040x You are responsible for withholding and paying employment taxes for your employees. Download 1040x You are also required to file employment tax returns. Download 1040x These requirements do not apply to amounts that you pay to independent contractors. Download 1040x See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Download 1040x If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Download 1040x Special rules apply to crew leaders. Download 1040x See Crew Leaders , later. Download 1040x Employer identification number (EIN). Download 1040x   If you have employees, you must have an EIN. Download 1040x If you do not have an EIN, you may apply for one online. Download 1040x Go to IRS. Download 1040x gov and click on the Apply for an EIN Online link under Tools. Download 1040x You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Download 1040x The hours of operation for both numbers are Monday–Friday form 7:00 a. Download 1040x m. Download 1040x –7:00 p. Download 1040x m. Download 1040x local time (Alaska and Hawaii follow Pacific time). Download 1040x You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Download 1040x Employee's social security number (SSN). Download 1040x   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Download 1040x Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Download 1040x It is also available from the SSA's website at www. Download 1040x socialsecurity. Download 1040x gov. Download 1040x   The employee must furnish evidence of age, identity, and U. Download 1040x S. Download 1040x citizenship or lawful immigration status permitting employment with the Form SS-5. Download 1040x An employee who is age 18 or older must appear in person with this evidence at an SSA office. Download 1040x Form I-9. Download 1040x    You must verify that each new employee is legally eligible to work in the United States. Download 1040x This includes completing the Form I-9, Employment Eligibility Verification. Download 1040x Form I-9 is available from the U. Download 1040x S. Download 1040x Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Download 1040x Form I-9 is also available from the USCIS website at www. Download 1040x uscis. Download 1040x gov. Download 1040x You can also contact the USCIS at 1-800-375-5283 for more information. Download 1040x New hire reporting. Download 1040x   You are required to report any new employee to a designated state new hire registry. Download 1040x Many states accept a copy of Form W-4 with employer information added. Download 1040x Visit the Office of Child Support Enforcement website at www. Download 1040x acf. Download 1040x hhs. Download 1040x gov/programs/cse/newhire for more information. Download 1040x Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Download 1040x However, certain exemptions may apply to wages paid to your child, spouse, or parent. Download 1040x Exemptions for your child. Download 1040x   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Download 1040x However, see Nonexempt services of a child or spouse , later. Download 1040x Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Download 1040x Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Download 1040x Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Download 1040x Exemptions for your spouse. Download 1040x   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Download 1040x   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Download 1040x Nonexempt services of a child or spouse. Download 1040x   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Download 1040x A corporation, even if it is controlled by you. Download 1040x A partnership, even if you are a partner. Download 1040x This does not apply to wages paid to your child if each partner is a parent of the child. Download 1040x An estate or trust, even if it is the estate of a deceased parent. Download 1040x In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Download 1040x Exemptions for your parent. Download 1040x   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Download 1040x Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Download 1040x 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. Download 1040x 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. Download 1040x   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Download 1040x Qualified joint venture. Download 1040x   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Download 1040x For more information about qualified joint ventures, see chapter 12. Download 1040x Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Download 1040x Social security and Medicare taxes. Download 1040x   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Download 1040x The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Download 1040x The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Download 1040x Federal income tax withholding. Download 1040x   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Download 1040x Federal unemployment (FUTA) tax. Download 1040x   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Download 1040x The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Download 1040x Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Download 1040x   The farmer is the employer of workers furnished by a crew leader in all other situations. Download 1040x In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Download 1040x For example, some farmers employ individuals to recruit farmworkers exclusively for them. Download 1040x Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Download 1040x The farmer is the employer in these cases. Download 1040x For information about common-law employees, see section 1 of Publication 15-A. Download 1040x For information about crew leaders, see the Department of Labor website at www. Download 1040x dol. Download 1040x gov/whd/regs/compliance/whdfs49. Download 1040x htm. Download 1040x Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Download 1040x You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Download 1040x The $150 test applies separately to each farmworker that you employ. Download 1040x If you employ a family of workers, each member is treated separately. Download 1040x Do not count wages paid by other employers. Download 1040x You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Download 1040x If the $2,500 test for the group is not met, the $150 test for an employee still applies. Download 1040x Exceptions. Download 1040x   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Download 1040x However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Download 1040x   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Download 1040x   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Download 1040x Religious exemption. Download 1040x   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Download 1040x This exemption is available only if both the employee and the employer are members of the group or division. Download 1040x   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Download 1040x Cash wages. Download 1040x   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Download 1040x Cash wages include checks, money orders, and any kind of money or cash. Download 1040x   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Download 1040x Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Download 1040x For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Download 1040x socialsecurity. Download 1040x gov. Download 1040x Noncash wages. Download 1040x    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Download 1040x Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Download 1040x However, they are subject to these taxes if the substance of the transaction is a cash payment. Download 1040x For information on lodging provided as a condition of employment, see Publication 15-B. Download 1040x   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Download 1040x Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Download 1040x Tax rates and social security wage limit. Download 1040x   For 2013, the employer and the employee will pay the following taxes. Download 1040x The employer and employee each pay 6. Download 1040x 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Download 1040x The employer and employee each pay 1. Download 1040x 45% of cash wages for Medicare tax (hospital insurance). Download 1040x The employee pays 0. Download 1040x 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Download 1040x Wage limit. Download 1040x   The limit on wages subject to the social security tax for 2013 is $113,700. Download 1040x There is no limit on wages subject to the Medicare tax. Download 1040x All covered wages are subject to the Medicare tax. Download 1040x Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Download 1040x Paying employee's share. Download 1040x   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Download 1040x It is additional income to the employee. Download 1040x You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Download 1040x Example. Download 1040x Jane operates a small family fruit farm. Download 1040x She employs day laborers in the picking season to enable her to timely get her crop to market. Download 1040x She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Download 1040x When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Download 1040x For 2013, Jane paid Mary $1,000 during the year. Download 1040x Susan enters $1,076. Download 1040x 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Download 1040x 50 social security and Medicare taxes paid for Mary). Download 1040x She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Download 1040x Additional Medicare Tax. Download 1040x   In addition to withholding Medicare tax at 1. Download 1040x 45%, you must withhold a 0. Download 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Download 1040x 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. Download 1040x Additional Medicare Tax is only imposed on the employee. Download 1040x There is no employer share of Additional Medicare Tax. Download 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Download 1040x   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). Download 1040x For more information on Additional Medicare Tax, visit IRS. Download 1040x gov and enter “Additional Medicare Tax” in the search box. Download 1040x Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Download 1040x Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Download 1040x The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Download 1040x Form W-4. Download 1040x   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Download 1040x In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Download 1040x An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Download 1040x   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Download 1040x   You should give each new employee a Form W-4 as soon as you hire the employee. Download 1040x For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Download 1040x Have the employee complete and return the form to you before the first payday. Download 1040x If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Download 1040x New Form W-4 for 2014. Download 1040x   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Download 1040x Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Download 1040x You cannot accept substitute Forms W-4 developed by employees. Download 1040x How to figure withholding. Download 1040x   You can use one of several methods to determine the amount to withhold. Download 1040x The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Download 1040x Publication 51 (Circular A) also contains additional information about federal income tax withholding. Download 1040x Nonemployee compensation. Download 1040x   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Download 1040x However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Download 1040x For more information, see the Instructions for Form 1099-MISC. Download 1040x Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Download 1040x However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Download 1040x You meet the notification requirement by giving each employee any of the following. Download 1040x Form W-2, which contains EIC notification on the back of Copy B. Download 1040x A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Download 1040x Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Download 1040x Your own written statement with the exact wording of Notice 797. Download 1040x For more information, see Publication 51 (Circular A). Download 1040x Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Download 1040x You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Download 1040x If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Download 1040x You must also pay the employer's share of social security and Medicare taxes. Download 1040x There is no employer share of Additional Medicare Tax. Download 1040x Form 943. Download 1040x   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Download 1040x Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Download 1040x Deposits. Download 1040x   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Download 1040x However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Download 1040x   For more information on deposit rules, see Publication 51 (Circular A). Download 1040x Electronic deposit requirement. Download 1040x   You must use electronic funds transfer to make all federal tax deposits. Download 1040x Generally, electronic funds transfers are made using EFTPS. Download 1040x 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. Download 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 1040x EFTPS is a free service provided by the Department of Treasury. Download 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 1040x   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Download 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Download 1040x eftps. Download 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Download 1040x Additional information about EFTPS is also available in Publication 966. Download 1040x Form W-2. Download 1040x   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Download 1040x However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Download 1040x The date the employee requests the form. Download 1040x The date you make your final payment of wages to the employee. Download 1040x Compensation paid to H-2A visa holders. Download 1040x   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. Download 1040x Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Download 1040x   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Download 1040x In this case, the worker must give the employer a completed Form W-4. Download 1040x Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Download 1040x   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Download 1040x For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Download 1040x Trust fund recovery penalty. Download 1040x   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Download 1040x A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Download 1040x A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Download 1040x   Willfully means voluntarily, consciously, and intentionally. Download 1040x Paying other expenses of the business instead of the taxes due is acting willfully. Download 1040x Consequences of treating an employee as an independent contractor. Download 1040x   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Download 1040x See Publication 15-A for more information. Download 1040x Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Download 1040x You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Download 1040x You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Download 1040x These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Download 1040x See Family Employees , earlier. Download 1040x Alien farmworkers. Download 1040x   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Download 1040x However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Download 1040x Commodity wages. Download 1040x   Payments in kind for farm labor are not cash wages. Download 1040x Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Download 1040x Tax rate and credit. Download 1040x   The gross FUTA tax rate is 6. Download 1040x 0% of the first $7,000 cash wages you pay to each employee during the year. Download 1040x However, you are given a credit of up to 5. Download 1040x 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Download 1040x If your state tax rate (experience rate) is less than 5. Download 1040x 4%, you may still be allowed the full 5. Download 1040x 4% credit. Download 1040x   If you do not pay the state tax, you cannot take the credit. Download 1040x If you are exempt from state unemployment tax for any reason, the full 6. Download 1040x 0% rate applies. Download 1040x See the Instructions for Form 940 for additional information. Download 1040x More information. Download 1040x   For more information on FUTA tax, see Publication 51 (Circular A). Download 1040x Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Download 1040x It must not be collected or deducted from the wages of your employees. Download 1040x Form 940. Download 1040x   Report FUTA tax on Form 940. Download 1040x The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Download 1040x Deposits. Download 1040x   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Download 1040x If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Download 1040x You can add it to the tax for the next quarter. Download 1040x If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Download 1040x If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Download 1040x Electronic deposit requirement. Download 1040x   You must use electronic funds transfer to make all federal tax deposits. Download 1040x Generally, electronic funds transfers are made using EFTPS. Download 1040x 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. Download 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 1040x EFTPS is a free service provided by the Department of Treasury. Download 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 1040x   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Download 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Download 1040x eftps. Download 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Download 1040x Additional information about EFTPS is also available in Publication 966. Download 1040x Prev  Up  Next   Home   More Online Publications
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