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Federal Tax Tables 2011

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Federal Tax Tables 2011

Federal tax tables 2011 10. Federal tax tables 2011   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Federal tax tables 2011 Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Federal tax tables 2011 Use Schedule SE to figure net earnings from self-employment. Federal tax tables 2011 Sole proprietor or independent contractor. Federal tax tables 2011   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Federal tax tables 2011 SE tax rate. Federal tax tables 2011    For 2013, the SE tax rate on net earnings is 15. Federal tax tables 2011 3% (12. Federal tax tables 2011 4% social security tax plus 2. Federal tax tables 2011 9% Medicare tax). Federal tax tables 2011 Maximum earnings subject to self-employment tax. Federal tax tables 2011    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Federal tax tables 2011 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Federal tax tables 2011   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Federal tax tables 2011 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Federal tax tables 2011   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Federal tax tables 2011 4% social security part of the SE tax on any of your net earnings. Federal tax tables 2011 However, you must pay the 2. Federal tax tables 2011 9% Medicare part of the SE tax on all your net earnings. Federal tax tables 2011 Special Rules and Exceptions Aliens. Federal tax tables 2011   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Federal tax tables 2011 S. Federal tax tables 2011 citizens. Federal tax tables 2011 Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Federal tax tables 2011 S. Federal tax tables 2011 social security system. Federal tax tables 2011 However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Federal tax tables 2011 S. Federal tax tables 2011 residents for self-employment tax purposes. Federal tax tables 2011 For more information on aliens, see Publication 519, U. Federal tax tables 2011 S. Federal tax tables 2011 Tax Guide for Aliens. Federal tax tables 2011 Child employed by parent. Federal tax tables 2011   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Federal tax tables 2011 Church employee. Federal tax tables 2011    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Federal tax tables 2011 28 or more in wages from the church or organization. Federal tax tables 2011 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Federal tax tables 2011 Fishing crew member. Federal tax tables 2011   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Federal tax tables 2011 You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Federal tax tables 2011 The pay is not more than $100 per trip. Federal tax tables 2011 The pay is received only if there is a minimum catch. Federal tax tables 2011 The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Federal tax tables 2011 You get a share of the catch or a share of the proceeds from the sale of the catch. Federal tax tables 2011 Your share depends on the amount of the catch. Federal tax tables 2011 The boat's operating crew normally numbers fewer than 10 individuals. Federal tax tables 2011 (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Federal tax tables 2011 ) Notary public. Federal tax tables 2011   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Federal tax tables 2011 State or local government employee. Federal tax tables 2011   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Federal tax tables 2011 Foreign government or international organization employee. Federal tax tables 2011   You are subject to SE tax if both the following conditions are true. Federal tax tables 2011 You are a U. Federal tax tables 2011 S. Federal tax tables 2011 citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Federal tax tables 2011 Your employer is not required to withhold social security and Medicare taxes from your wages. Federal tax tables 2011 U. Federal tax tables 2011 S. Federal tax tables 2011 citizen or resident alien residing abroad. Federal tax tables 2011    If you are a self-employed U. Federal tax tables 2011 S. Federal tax tables 2011 citizen or resident alien living outside the United States, in most cases you must pay SE tax. Federal tax tables 2011 Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Federal tax tables 2011 Exception. Federal tax tables 2011    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Federal tax tables 2011 Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Federal tax tables 2011 The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Federal tax tables 2011   For more information, see the Instructions for Schedule SE (Form 1040). Federal tax tables 2011 More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Federal tax tables 2011 A loss from one business reduces your profit from another business. Federal tax tables 2011 Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Federal tax tables 2011 Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Federal tax tables 2011 It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Federal tax tables 2011 Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Federal tax tables 2011 If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Federal tax tables 2011 Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Federal tax tables 2011 The regular method. Federal tax tables 2011 The nonfarm optional method. Federal tax tables 2011 The farm optional method. Federal tax tables 2011 You must use the regular method unless you are eligible to use one or both of the optional methods. Federal tax tables 2011 Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Federal tax tables 2011 You want to receive credit for social security benefit coverage. Federal tax tables 2011 You incurred child or dependent care expenses for which you could claim a credit. Federal tax tables 2011 (An optional method may increase your earned income, which could increase your credit. Federal tax tables 2011 ) You are entitled to the earned income credit. Federal tax tables 2011 (An optional method may increase your earned income, which could increase your credit. Federal tax tables 2011 ) You are entitled to the additional child tax credit. Federal tax tables 2011 (An optional method may increase your earned income, which could increase your credit. Federal tax tables 2011 ) Effects of using an optional method. Federal tax tables 2011   Using an optional method could increase your SE tax. Federal tax tables 2011 Paying more SE tax could result in your getting higher benefits when you retire. Federal tax tables 2011   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Federal tax tables 2011   The optional methods may be used only to figure your SE tax. Federal tax tables 2011 To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Federal tax tables 2011 Regular Method Multiply your total earnings subject to SE tax by 92. Federal tax tables 2011 35% (. Federal tax tables 2011 9235) to get your net earnings under the regular method. Federal tax tables 2011 See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Federal tax tables 2011 Net earnings figured using the regular method are also called actual net earnings. Federal tax tables 2011 Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Federal tax tables 2011 You may use this method if you meet all the following tests. Federal tax tables 2011 You are self-employed on a regular basis. Federal tax tables 2011 This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Federal tax tables 2011 The net earnings can be from either farm or nonfarm earnings or both. Federal tax tables 2011 You have used this method less than 5 years. Federal tax tables 2011 (There is a 5-year lifetime limit. Federal tax tables 2011 ) The years do not have to be one after another. Federal tax tables 2011 Your net nonfarm profits were: Less than $5,024, and Less than 72. Federal tax tables 2011 189% of your gross nonfarm income. Federal tax tables 2011 Net nonfarm profits. Federal tax tables 2011   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Federal tax tables 2011   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Federal tax tables 2011 Gross nonfarm income. Federal tax tables 2011   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Federal tax tables 2011 Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Federal tax tables 2011 Table 10-1. Federal tax tables 2011 Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Federal tax tables 2011 . Federal tax tables 2011 . Federal tax tables 2011 THEN your net earnings are equal to. Federal tax tables 2011 . Federal tax tables 2011 . Federal tax tables 2011 $6,960 or less Two-thirds of your gross nonfarm income. Federal tax tables 2011 More than $6,960 $4,640 Actual net earnings. Federal tax tables 2011   Your actual net earnings are 92. Federal tax tables 2011 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Federal tax tables 2011 35% (. Federal tax tables 2011 9235) to get actual net earnings). Federal tax tables 2011 Actual net earnings are equivalent to net earnings figured using the regular method. Federal tax tables 2011 Optional net earnings less than actual net earnings. Federal tax tables 2011   You cannot use this method to report an amount less than your actual net earnings from self-employment. Federal tax tables 2011 Gross nonfarm income of $6,960 or less. Federal tax tables 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Federal tax tables 2011 Example 1. Federal tax tables 2011 Net nonfarm profit less than $5,024 and less than 72. Federal tax tables 2011 189% of gross nonfarm income. Federal tax tables 2011 Ann Green runs a craft business. Federal tax tables 2011 Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Federal tax tables 2011 She meets the test for being self-employed on a regular basis. Federal tax tables 2011 She has used the nonfarm optional method less than 5 years. Federal tax tables 2011 Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Federal tax tables 2011 9235). Federal tax tables 2011 Because her net profit is less than $5,024 and less than 72. Federal tax tables 2011 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Federal tax tables 2011 Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Federal tax tables 2011 Example 2. Federal tax tables 2011 Net nonfarm profit less than $5,024 but not less than 72. Federal tax tables 2011 189% of gross nonfarm income. Federal tax tables 2011 Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Federal tax tables 2011 She must use the regular method to figure her net earnings. Federal tax tables 2011 She cannot use the nonfarm optional method because her net profit is not less than 72. Federal tax tables 2011 189% of her gross income. Federal tax tables 2011 Example 3. Federal tax tables 2011 Net loss from a nonfarm business. Federal tax tables 2011 Assume that in Example 1 Ann has a net loss of $700. Federal tax tables 2011 She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Federal tax tables 2011 Example 4. Federal tax tables 2011 Nonfarm net earnings less than $400. Federal tax tables 2011 Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Federal tax tables 2011 In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Federal tax tables 2011 Gross nonfarm income of more than $6,960. Federal tax tables 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Federal tax tables 2011 Example 1. Federal tax tables 2011 Net nonfarm profit less than $5,024 and less than 72. Federal tax tables 2011 189% of gross nonfarm income. Federal tax tables 2011 John White runs an appliance repair shop. Federal tax tables 2011 His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Federal tax tables 2011 He meets the test for being self-employed on a regular basis. Federal tax tables 2011 He has used the nonfarm optional method less than 5 years. Federal tax tables 2011 His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Federal tax tables 2011 9235). Federal tax tables 2011 Because his net profit is less than $5,024 and less than 72. Federal tax tables 2011 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Federal tax tables 2011 Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Federal tax tables 2011 Example 2. Federal tax tables 2011 Net nonfarm profit not less than $5,024. Federal tax tables 2011 Assume that in Example 1 John's net profit is $5,400. Federal tax tables 2011 He must use the regular method. Federal tax tables 2011 He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Federal tax tables 2011 Example 3. Federal tax tables 2011 Net loss from a nonfarm business. Federal tax tables 2011 Assume that in Example 1 John has a net loss of $700. Federal tax tables 2011 He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Federal tax tables 2011 Farm Optional Method Use the farm optional method only for earnings from a farming business. Federal tax tables 2011 See Publication 225 for information about this method. Federal tax tables 2011 Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Federal tax tables 2011 To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Federal tax tables 2011 Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Federal tax tables 2011 Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Federal tax tables 2011 You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Federal tax tables 2011 If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Federal tax tables 2011 Example. Federal tax tables 2011 You are a self-employed farmer. Federal tax tables 2011 You also operate a retail grocery store. Federal tax tables 2011 Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Federal tax tables 2011 Table 10-2. Federal tax tables 2011 Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Federal tax tables 2011 Method 1. Federal tax tables 2011 Using the regular method for both farm and nonfarm income. Federal tax tables 2011 Method 2. Federal tax tables 2011 Using the optional method for farm income and the regular method for nonfarm income. Federal tax tables 2011 Method 3. Federal tax tables 2011 Using the regular method for farm income and the optional method for nonfarm income. Federal tax tables 2011 Method 4. Federal tax tables 2011 Using the optional method for both farm and nonfarm income. Federal tax tables 2011 Note. Federal tax tables 2011 Actual net earnings is the same as net earnings figured using the regular method. Federal tax tables 2011 Table 10-3. Federal tax tables 2011 Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Federal tax tables 2011 Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Federal tax tables 2011 Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Federal tax tables 2011 Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Federal tax tables 2011 Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Federal tax tables 2011 Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Federal tax tables 2011 However, certain taxpayers must use Section B—Long Schedule SE. Federal tax tables 2011 If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Federal tax tables 2011 Joint return. Federal tax tables 2011   Even if you file a joint return, you cannot file a joint Schedule SE. Federal tax tables 2011 This is true whether one spouse or both spouses have earnings subject to SE tax. Federal tax tables 2011 If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Federal tax tables 2011 However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Federal tax tables 2011 Attach both schedules to the joint return. Federal tax tables 2011 More than one business. Federal tax tables 2011   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Federal tax tables 2011 A loss from one business will reduce your profit from another business. Federal tax tables 2011 File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Federal tax tables 2011 Example. Federal tax tables 2011 You are the sole proprietor of two separate businesses. Federal tax tables 2011 You operate a restaurant that made a net profit of $25,000. Federal tax tables 2011 You also have a cabinetmaking business that had a net loss of $500. Federal tax tables 2011 You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Federal tax tables 2011 You file Schedule SE showing total earnings subject to SE tax of $24,500. Federal tax tables 2011 Prev  Up  Next   Home   More Online Publications
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The Federal Tax Tables 2011

Federal tax tables 2011 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/pub51. Federal tax tables 2011 What's New Social security and Medicare tax for 2014. Federal tax tables 2011  The social security tax rate is 6. Federal tax tables 2011 2% each for the employee and employer, unchanged from 2013. Federal tax tables 2011 The social security wage base limit is $117,000. Federal tax tables 2011 The Medicare tax rate is 1. Federal tax tables 2011 45% each for the employee and employer, unchanged from 2013. Federal tax tables 2011 There is no wage base limit for Medicare tax. Federal tax tables 2011 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. Federal tax tables 2011 Withholding allowance. Federal tax tables 2011  The 2014 amount for one withholding allowance on an annual basis is $3,950. Federal tax tables 2011 Change of responsible party. Federal tax tables 2011  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. Federal tax tables 2011 Form 8822-B must be filed within 60 days of the change. Federal tax tables 2011 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. Federal tax tables 2011 For a definition of "responsible party", see the Form 8822-B instructions. Federal tax tables 2011 Same-sex marriage. Federal tax tables 2011  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. Federal tax tables 2011 For more information, see Revenue Ruling 2013-17, 2013-38 I. Federal tax tables 2011 R. Federal tax tables 2011 B. Federal tax tables 2011 201, available at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/irb/2013-38_IRB/ar07. Federal tax tables 2011 html. Federal tax tables 2011 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Federal tax tables 2011 Notice 2013-61, 2013-44 I. Federal tax tables 2011 R. Federal tax tables 2011 B. Federal tax tables 2011 432, is available at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/irb/2013-44_IRB/ar10. Federal tax tables 2011 html. Federal tax tables 2011 Reminders Additional Medicare Tax withholding. Federal tax tables 2011  In addition to withholding Medicare tax at 1. Federal tax tables 2011 45%, you must withhold a 0. Federal tax tables 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax tables 2011 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. Federal tax tables 2011 Additional Medicare Tax is only imposed on the employee. Federal tax tables 2011 There is no employer share of Additional Medicare Tax. Federal tax tables 2011 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. Federal tax tables 2011 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. Federal tax tables 2011 For more information on Additional Medicare Tax, visit IRS. Federal tax tables 2011 gov and enter “Additional Medicare Tax” in the search box. Federal tax tables 2011 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Federal tax tables 2011  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Federal tax tables 2011 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. Federal tax tables 2011 For more information, visit IRS. Federal tax tables 2011 gov and enter “work opportunity tax credit” in the search box. Federal tax tables 2011 Outsourcing payroll duties. Federal tax tables 2011  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. Federal tax tables 2011 The employer remains responsible if the third party fails to perform any required action. Federal tax tables 2011 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. Federal tax tables 2011 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Federal tax tables 2011 COBRA premium assistance credit. Federal tax tables 2011  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. Federal tax tables 2011 For more information, see COBRA premium assistance credit under Introduction. Federal tax tables 2011 Compensation paid to H-2A foreign agricultural workers. Federal tax tables 2011  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Federal tax tables 2011 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Federal tax tables 2011 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Federal tax tables 2011 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Federal tax tables 2011 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Federal tax tables 2011 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Federal tax tables 2011 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Federal tax tables 2011 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. Federal tax tables 2011 Additional employment tax information. Federal tax tables 2011  Visit the IRS website at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/businesses and click on Employment Taxes under Businesses Topics. Federal tax tables 2011 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Federal tax tables 2011 m. Federal tax tables 2011 –7:00 p. Federal tax tables 2011 m. Federal tax tables 2011 local time (Alaska and Hawaii follow Pacific time). Federal tax tables 2011 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Federal tax tables 2011 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Federal tax tables 2011  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Federal tax tables 2011 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. Federal tax tables 2011 See Regulations sections 1. Federal tax tables 2011 1361-4(a)(7) and 301. Federal tax tables 2011 7701-2(c)(2)(iv). Federal tax tables 2011 Differential wage payments. Federal tax tables 2011  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Federal tax tables 2011 For more information, see Publication 15 (Circular E). Federal tax tables 2011 Federal tax deposits must be made by electronic funds transfer. Federal tax tables 2011  You must use electronic funds transfer to make all federal tax deposits. Federal tax tables 2011 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal tax tables 2011 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. Federal tax tables 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax tables 2011 EFTPS is a free service provided by the Department of Treasury. Federal tax tables 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax tables 2011 For more information on making federal tax deposits, see How To Deposit in section 7. Federal tax tables 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax tables 2011 eftps. Federal tax tables 2011 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax tables 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Federal tax tables 2011 Electronic filing and payment. Federal tax tables 2011  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Federal tax tables 2011 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Federal tax tables 2011 Spend less time and worry on taxes and more time running your business. Federal tax tables 2011 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Federal tax tables 2011 For e-file, visit the IRS website at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/efile for additional information. Federal tax tables 2011 For EFTPS, visit www. Federal tax tables 2011 eftps. Federal tax tables 2011 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Federal tax tables 2011 For electronic filing of Form W-2, visit www. Federal tax tables 2011 socialsecurity. Federal tax tables 2011 gov/employer. Federal tax tables 2011 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Federal tax tables 2011 If a valid EIN is not provided, the return or payment will not be processed. Federal tax tables 2011 This may result in penalties and delays in processing your return or payment. Federal tax tables 2011 Electronic funds withdrawal (EFW). Federal tax tables 2011  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Federal tax tables 2011 However, do not use EFW to make federal tax deposits. Federal tax tables 2011 For more information on paying your taxes using EFW, visit the IRS website at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/e-pay. Federal tax tables 2011 A fee may be charged to file electronically. Federal tax tables 2011 Credit or debit card payments. Federal tax tables 2011   Employers can pay the balance due shown on Form 943 by credit or debit card. Federal tax tables 2011 Do not use a credit or debit card to make federal tax deposits. Federal tax tables 2011 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/e-pay. Federal tax tables 2011 When you hire a new employee. Federal tax tables 2011  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Federal tax tables 2011 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Federal tax tables 2011 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Federal tax tables 2011 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Federal tax tables 2011 See section 1 for more information. Federal tax tables 2011 Eligibility for employment. Federal tax tables 2011  You must verify that each new employee is legally eligible to work in the United States. Federal tax tables 2011 This includes completing the U. Federal tax tables 2011 S. Federal tax tables 2011 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Federal tax tables 2011 You can get the form from USCIS offices or by calling 1-800-870-3676. Federal tax tables 2011 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Federal tax tables 2011 uscis. Federal tax tables 2011 gov for more information. Federal tax tables 2011 New hire reporting. Federal tax tables 2011   You are required to report any new employee to a designated state new-hire registry. Federal tax tables 2011 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. Federal tax tables 2011 Many states accept a copy of Form W-4 with employer information added. Federal tax tables 2011 Visit the Office of Child Support Enforcement's website at www. Federal tax tables 2011 acf. Federal tax tables 2011 hhs. Federal tax tables 2011 gov/programs/cse/newhire for more information. Federal tax tables 2011 Dishonored payments. Federal tax tables 2011  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Federal tax tables 2011 The penalty is $25 or 2% of the payment, whichever is more. Federal tax tables 2011 However, the penalty on dishonored payments of $24. Federal tax tables 2011 99 or less is an amount equal to the payment. Federal tax tables 2011 For example, a dishonored payment of $18 is charged a penalty of $18. Federal tax tables 2011 Forms in Spanish. Federal tax tables 2011  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Federal tax tables 2011 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Federal tax tables 2011 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. Federal tax tables 2011 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Federal tax tables 2011 Information returns. Federal tax tables 2011  You may be required to file information returns to report certain types of payments made during the year. Federal tax tables 2011 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. Federal tax tables 2011 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Federal tax tables 2011 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Federal tax tables 2011 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Federal tax tables 2011 If you file 250 or more Forms W-2, you must file them electronically. Federal tax tables 2011 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Federal tax tables 2011 Information reporting customer service site. Federal tax tables 2011  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. Federal tax tables 2011 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Federal tax tables 2011 The call site can also be reached by email at mccirp@irs. Federal tax tables 2011 gov. Federal tax tables 2011 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Federal tax tables 2011 Web-based application for an employer identification number (EIN). Federal tax tables 2011  You can apply for an employer identification number (EIN) online by visiting IRS. Federal tax tables 2011 gov and clicking on the Apply for an EIN Online link under Tools. Federal tax tables 2011 When a crew leader furnishes workers to you. Federal tax tables 2011  Record the crew leader's name, address, and EIN. Federal tax tables 2011 See sections 2 and 10. Federal tax tables 2011 Change of address. Federal tax tables 2011  Use Form 8822-B to notify the IRS of an address change. Federal tax tables 2011 Do not mail form 8822-B with your employment tax return. Federal tax tables 2011 Ordering forms and publications. Federal tax tables 2011  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/businesses. Federal tax tables 2011 Click on the Online Ordering for Information Returns and Employer Returns. Federal tax tables 2011 You can also visit www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/formspubs to download other forms and publications. Federal tax tables 2011 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. Federal tax tables 2011 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Federal tax tables 2011 socialsecurity. Federal tax tables 2011 gov/employer, to register for Business Services Online. Federal tax tables 2011 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Federal tax tables 2011 Form W-3 will be created for you based on your Forms W-2. Federal tax tables 2011 Tax Questions. Federal tax tables 2011   If you have a tax question, check the information available on IRS. Federal tax tables 2011 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Federal tax tables 2011 m. Federal tax tables 2011 –7:00 p. Federal tax tables 2011 m. Federal tax tables 2011 local time (Alaska and Hawaii follow Pacific time). Federal tax tables 2011 We cannot answer tax questions sent to the address provided later for comments and suggestions. Federal tax tables 2011 Recordkeeping. Federal tax tables 2011  Keep all records of employment taxes for at least 4 years. Federal tax tables 2011 These should be available for IRS review. Federal tax tables 2011 Your records should include the following information. Federal tax tables 2011 Your employer identification number (EIN). Federal tax tables 2011 Amounts and dates of all wage, annuity, and pension payments. Federal tax tables 2011 Names, addresses, social security numbers, and occupations of employees and recipients. Federal tax tables 2011 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Federal tax tables 2011 Dates of employment for each employee. Federal tax tables 2011 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Federal tax tables 2011 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Federal tax tables 2011 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Federal tax tables 2011 Copies of returns filed and confirmation numbers. Federal tax tables 2011 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Federal tax tables 2011 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Federal tax tables 2011 If the crew leader has no permanent mailing address, record his or her present address. Federal tax tables 2011 Private delivery services. Federal tax tables 2011  You can use certain private delivery services designated by the IRS to send tax returns and payments. Federal tax tables 2011 The list includes only the following. Federal tax tables 2011 DHL Express (DHL): DHL Same Day Service. Federal tax tables 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Federal tax tables 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal tax tables 2011 M. Federal tax tables 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal tax tables 2011 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Federal tax tables 2011 gov and enter "private delivery service" in the search box. Federal tax tables 2011 Your private delivery service can tell you how to get written proof of the mailing date. Federal tax tables 2011 Private delivery services cannot deliver items to P. Federal tax tables 2011 O. Federal tax tables 2011 boxes. Federal tax tables 2011 You must use the U. Federal tax tables 2011 S. Federal tax tables 2011 Postal Service to mail any item to an IRS P. Federal tax tables 2011 O. Federal tax tables 2011 box address. Federal tax tables 2011 Photographs of missing children. Federal tax tables 2011  The IRS is a proud partner with the National Center for Missing and Exploited Children. Federal tax tables 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax tables 2011 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. Federal tax tables 2011 Calendar The following are important dates and responsibilities. Federal tax tables 2011 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Federal tax tables 2011 Also see Publication 509, Tax Calendars. Federal tax tables 2011   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. Federal tax tables 2011 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. Federal tax tables 2011 However, a statewide legal holiday does not delay the due date of federal tax deposits. Federal tax tables 2011 See Deposits on Business Days Only in section 7. Federal tax tables 2011 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. Federal tax tables 2011 S. Federal tax tables 2011 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Federal tax tables 2011 See Private delivery services under Reminders. Federal tax tables 2011 By January 31 . Federal tax tables 2011   File Form 943. Federal tax tables 2011 See section 8 for more information on Form 943. Federal tax tables 2011 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Federal tax tables 2011 Furnish each employee with a completed Form W-2. Federal tax tables 2011 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Federal tax tables 2011 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Federal tax tables 2011 See section 10 for more information on FUTA. Federal tax tables 2011 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Federal tax tables 2011 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Federal tax tables 2011 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Federal tax tables 2011 By February 15. Federal tax tables 2011  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Federal tax tables 2011 On February 16. Federal tax tables 2011  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Federal tax tables 2011 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. Federal tax tables 2011 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Federal tax tables 2011 See section 5 for more information. Federal tax tables 2011 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. Federal tax tables 2011 By February 28. Federal tax tables 2011   File paper Forms 1099 and 1096. Federal tax tables 2011 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Federal tax tables 2011 S. Federal tax tables 2011 Information Returns, with the IRS. Federal tax tables 2011 For electronically filed returns, see By March 31 below. Federal tax tables 2011 File paper Forms W-2 and W-3. Federal tax tables 2011 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Federal tax tables 2011 For electronically filed returns, see By March 31 next. Federal tax tables 2011 By March 31. Federal tax tables 2011   File electronic Forms W-2 and 1099. Federal tax tables 2011 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Federal tax tables 2011 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. Federal tax tables 2011 socialsecurity. Federal tax tables 2011 gov/employer. Federal tax tables 2011 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Federal tax tables 2011 By April 30, July 31, October 31, and January 31. Federal tax tables 2011   Deposit FUTA taxes. Federal tax tables 2011 Deposit FUTA tax if the undeposited amount is over $500. Federal tax tables 2011 Before December 1. Federal tax tables 2011  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Federal tax tables 2011 Introduction This publication is for employers of agricultural workers (farmworkers). Federal tax tables 2011 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Federal tax tables 2011 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Federal tax tables 2011 If you have nonfarm employees, see Publication 15 (Circular E). Federal tax tables 2011 If you have employees in the U. Federal tax tables 2011 S. Federal tax tables 2011 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Federal tax tables 2011 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Federal tax tables 2011 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. Federal tax tables 2011 Comments and suggestions. Federal tax tables 2011   We welcome your comments about this publication and your suggestions for future editions. Federal tax tables 2011   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Federal tax tables 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax tables 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax tables 2011   You can also send us comments from www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/formspubs. Federal tax tables 2011 Click on More Information and then click on Comment on Tax Forms and Publications. Federal tax tables 2011   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Federal tax tables 2011 COBRA premium assistance credit. Federal tax tables 2011   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. Federal tax tables 2011 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. Federal tax tables 2011 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Federal tax tables 2011 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Federal tax tables 2011 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Federal tax tables 2011 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Federal tax tables 2011   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. Federal tax tables 2011 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. Federal tax tables 2011   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. Federal tax tables 2011 The assistance for the coverage can last up to 15 months. Federal tax tables 2011   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. Federal tax tables 2011 For more information, see Notice 2009-27, 2009-16 I. Federal tax tables 2011 R. Federal tax tables 2011 B. Federal tax tables 2011 838, available at www. Federal tax tables 2011 irs. Federal tax tables 2011 gov/irb/2009-16_irb/ar09. Federal tax tables 2011 html. Federal tax tables 2011   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. Federal tax tables 2011   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Federal tax tables 2011 The reimbursement is made through a credit against the employer's employment tax liabilities. Federal tax tables 2011 For information on how to claim the credit, see the Instructions for Form 943. Federal tax tables 2011 The credit is treated as a deposit made on the first day of the return period. Federal tax tables 2011 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Federal tax tables 2011 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. Federal tax tables 2011   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Federal tax tables 2011 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Federal tax tables 2011 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. Federal tax tables 2011 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Federal tax tables 2011 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. Federal tax tables 2011 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Federal tax tables 2011 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Federal tax tables 2011   For more information, visit IRS. Federal tax tables 2011 gov and enter “COBRA” in the search box. Federal tax tables 2011 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications