File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File A 1040x Online For Free

Free Tax Filing Back TaxesFile Tax Return For 2012Irs 1040-ez 2014 InstructionsE File 1040ezPrintable 1040ez Federal Tax Form1040nr Efile 2012Amend TaxesFree Tax Return Calculator2010 Form 1040nrWww Irs Gov EfileFile 2010 Tax Return OnlineFile Free Federal And State Taxes OnlineFile 1040ezTax Forms 1040 EzH& R BlockFree Irs Tax Filing1040 Easy FormAmended Federal Tax FormFederal Tax Form 1040 Ez 2011Form1040ezMilitaryIrs Forms For 2011Electronic State Tax FilingMy PayWhat If I Did Not File 2011 TaxesShould College Students File TaxesHow To Do Military TaxesFile An Amended Tax Return For 2012Irs.gov Forms 1040xHow To File An Amended ReturnEz Form 1040Free State Income Tax PreparationMilitary Onesource TaxesHr Block Free EfileEfile Tax Return Online Free Federal And StateTaxes StatePreparing Form 1040xPast Years Taxes1040ez 2013 Tax Form2013 1040ez Form Instructions

File A 1040x Online For Free

File a 1040x online for free Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. File a 1040x online for free Cash method, Cash method. File a 1040x online for free Change of method, Changing your accounting method. File a 1040x online for free Constructive receipt of income, Cash method. File a 1040x online for free , More information. File a 1040x online for free Accrual method taxpayers, Accrual method. File a 1040x online for free ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. File a 1040x online for free Activities not for profit, Duplex. File a 1040x online for free Additions to property, Additions or improvements to property. File a 1040x online for free (see also Improvements) Basis, Increases to basis. File a 1040x online for free , Additions or improvements. File a 1040x online for free MACRS recovery period, Additions or improvements to property. File a 1040x online for free Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. File a 1040x online for free Security deposits, Security deposits. File a 1040x online for free Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. File a 1040x online for free How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. File a 1040x online for free Personal use of rental property, Personal use of rental property. File a 1040x online for free , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. File a 1040x online for free Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). File a 1040x online for free Amended returns, Filing an amended return. File a 1040x online for free Apartments Basement apartments, Examples. File a 1040x online for free Dwelling units, Dwelling unit. File a 1040x online for free Appraisal fees, Settlement fees and other costs. File a 1040x online for free Assessments for maintenance, Assessments for local improvements. File a 1040x online for free Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. File a 1040x online for free Attorneys' fees, Settlement fees and other costs. File a 1040x online for free , Increases to basis. File a 1040x online for free Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. File a 1040x online for free Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. File a 1040x online for free Deductions Capitalization of costs vs. File a 1040x online for free , Deducting vs. File a 1040x online for free capitalizing costs. File a 1040x online for free Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. File a 1040x online for free Increases to, Increases to basis. File a 1040x online for free MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. File a 1040x online for free effect on basis, Deducting vs. File a 1040x online for free capitalizing costs. File a 1040x online for free Local benefit taxes, Local benefit taxes. File a 1040x online for free Mortgages, payments to obtain, Expenses paid to obtain a mortgage. File a 1040x online for free Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. File a 1040x online for free Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. File a 1040x online for free Charitable contributions Use of property, Donation of use of the property. File a 1040x online for free Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. File a 1040x online for free Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. File a 1040x online for free Constructive receipt of income, Cash method. File a 1040x online for free , More information. File a 1040x online for free Cooperative housing, Cooperative apartments. File a 1040x online for free , Cooperatives, Dwelling unit. File a 1040x online for free Cost basis, Cost Basis Credit reports, Settlement fees and other costs. File a 1040x online for free Credits Residential energy credits, Decreases to basis. File a 1040x online for free D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. File a 1040x online for free Deductions Capitalizing costs vs. File a 1040x online for free effect on basis, Deducting vs. File a 1040x online for free capitalizing costs. File a 1040x online for free Depreciation (see Depreciation) Limitations on, Form 4562. File a 1040x online for free Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. File a 1040x online for free Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. File a 1040x online for free Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. File a 1040x online for free MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. File a 1040x online for free Rental expense, Depreciation. File a 1040x online for free Rented property, Rented property. File a 1040x online for free Section 179 deduction, Section 179 deduction. File a 1040x online for free Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. File a 1040x online for free Vacant rental property, Vacant rental property. File a 1040x online for free Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. File a 1040x online for free Fair rental price, Fair rental price. File a 1040x online for free Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. File a 1040x online for free Equipment rental expense, Rental of equipment. File a 1040x online for free F Fair market value (FMV), Fair market value. File a 1040x online for free Fair rental price, Dividing Expenses, Fair rental price. File a 1040x online for free Fees Loan origination fees, Points, Settlement fees and other costs. File a 1040x online for free Points (see Points) Settlement fees and other costs, Settlement fees and other costs. File a 1040x online for free Tax return preparation fees, Legal and other professional fees. File a 1040x online for free First-year expensing, Section 179 deduction. File a 1040x online for free Form 1040 Not rented for profit income, Where to report. File a 1040x online for free Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. File a 1040x online for free Form 4684 Casualties and thefts, How to report. File a 1040x online for free Form 4797 Sales of business property, How to report. File a 1040x online for free Form 8582 Passive activity losses, Form 8582. File a 1040x online for free , Form 8582 not required. File a 1040x online for free Free tax services, Free help with your tax return. File a 1040x online for free G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. File a 1040x online for free Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. File a 1040x online for free , How to report. File a 1040x online for free General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. File a 1040x online for free Use as rental property (see Use of home) I Improvements, Table 1-1. File a 1040x online for free Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. File a 1040x online for free Basis, Increases to basis. File a 1040x online for free , Additions or improvements. File a 1040x online for free Depreciation of rented property, Rented property. File a 1040x online for free MACRS recovery period, Additions or improvements to property. File a 1040x online for free Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. File a 1040x online for free Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. File a 1040x online for free Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. File a 1040x online for free Title insurance, cost basis, Settlement fees and other costs. File a 1040x online for free Interest payments, Interest expense. File a 1040x online for free (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. File a 1040x online for free Depreciation, Land. File a 1040x online for free Leases Cancellation payments, Canceling a lease. File a 1040x online for free Equipment leasing, Rental of equipment. File a 1040x online for free Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. File a 1040x online for free Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. File a 1040x online for free Low or no interest, Loans with low or no interest. File a 1040x online for free Origination fees, Points Local assessments, Assessments for local improvements. File a 1040x online for free Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. File a 1040x online for free Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. File a 1040x online for free MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. File a 1040x online for free MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. File a 1040x online for free Residential rental property, Property Classes Under GDS, Residential rental property. File a 1040x online for free Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File a 1040x online for free Mortgages, Expenses paid to obtain a mortgage. File a 1040x online for free Assumption of, cost basis, Assumption of a mortgage. File a 1040x online for free Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. File a 1040x online for free Interest, Interest expense. File a 1040x online for free , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. File a 1040x online for free Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. File a 1040x online for free O Original issue discount (OID), Points, Loan or mortgage ends. File a 1040x online for free P Part interest Expenses, Part interest. File a 1040x online for free Income, Part interest. File a 1040x online for free Passive activity Maximum special allowance, Maximum special allowance. File a 1040x online for free Personal property Rental income from, Property or services. File a 1040x online for free Personal use of rental property, Payments added to capital account. File a 1040x online for free , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. File a 1040x online for free Pre-rental expenses, Pre-rental expenses. File a 1040x online for free Principal residence (see Home) Profit, property not rented for, Duplex. File a 1040x online for free Property changed to rental use, Payments added to capital account. File a 1040x online for free Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. File a 1040x online for free Real estate taxes, Real estate taxes. File a 1040x online for free Real property trades or businesses, Real property trades or businesses. File a 1040x online for free Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. File a 1040x online for free , Travel expenses. File a 1040x online for free Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. File a 1040x online for free Advance rent, Advance rent. File a 1040x online for free Fair price, Fair rental price. File a 1040x online for free Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. File a 1040x online for free Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. File a 1040x online for free Home, property also used as, Rental of property also used as your home. File a 1040x online for free Improvements, Table 1-1. File a 1040x online for free Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. File a 1040x online for free Interest payments, Types of Expenses, Interest expense. File a 1040x online for free Local transportation expenses, Types of Expenses, Local transportation expenses. File a 1040x online for free Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. File a 1040x online for free Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. File a 1040x online for free Tax return preparation fees, Legal and other professional fees. File a 1040x online for free Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. File a 1040x online for free Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. File a 1040x online for free Rental income Advance rent, Advance rent. File a 1040x online for free Cancellation of lease payments, Canceling a lease. File a 1040x online for free Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. File a 1040x online for free Not rented for profit, Not Rented for Profit Part interest, Part interest. File a 1040x online for free Property received from tenant, Property or services. File a 1040x online for free Reporting, Accrual method. File a 1040x online for free , Which Forms To Use Security deposit, Security deposits. File a 1040x online for free Services received from tenant, Property or services. File a 1040x online for free Uncollected rent, Uncollected rent. File a 1040x online for free Used as home, Rental of property also used as your home. File a 1040x online for free Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. File a 1040x online for free Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. File a 1040x online for free S Sale of property Expenses, Vacant while listed for sale. File a 1040x online for free Gain or loss, Sale or exchange of rental property. File a 1040x online for free , How to report. File a 1040x online for free Main home, Sale of main home used as rental property. File a 1040x online for free Section 179 deductions, Section 179 deduction. File a 1040x online for free Security deposits, Security deposits. File a 1040x online for free Settlement fees, Settlement fees and other costs. File a 1040x online for free Shared equity financing agreements, Shared equity financing agreement. File a 1040x online for free Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. File a 1040x online for free Standard mileage rates, Local transportation expenses. File a 1040x online for free Surveys, Settlement fees and other costs. File a 1040x online for free T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. File a 1040x online for free Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. File a 1040x online for free MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. File a 1040x online for free MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. File a 1040x online for free MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. File a 1040x online for free Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. File a 1040x online for free Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. File a 1040x online for free Real estate taxes, Real estate taxes. File a 1040x online for free Transfer taxes, Settlement fees and other costs. File a 1040x online for free Theft losses, Theft. File a 1040x online for free Title insurance, Settlement fees and other costs. File a 1040x online for free Transfer taxes, Settlement fees and other costs. File a 1040x online for free Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. File a 1040x online for free Recordkeeping, Travel expenses. File a 1040x online for free Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. File a 1040x online for free U Uncollected rent Income, Uncollected rent. File a 1040x online for free Use of home Before or after renting, Days used as a main home before or after renting. File a 1040x online for free Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. File a 1040x online for free Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. File a 1040x online for free V Vacant rental property, Vacant rental property. File a 1040x online for free Vacation homes Dwelling unit, Dwelling unit. File a 1040x online for free Fair rental price, Fair rental price. File a 1040x online for free Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. File a 1040x online for free Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Employee Tool & Equipment Plans

This resource page provides information and guidance related to Employee Tool and Equipment Plans, sometimes called Service Technician’s Tool Reimbursement Plans (Tool Plans). Tool Plans are programs that are marketed in various industries including auto dealership and repair facilities and other trades that require employees to provide their own tools. The plans typically purport to receive tax-favored treatment as “accountable plans” under Internal Revenue Code § 62(c) and the accompanying regulations.

Available Guidance and other Information

View recent Department of Justice activity

Revenue Rule 2012-25
Revenue Rule 2012-25 clarifies that an arrangement that recharacterizes taxable wages as nontaxable reimbursements or allowances does not satisfy the business connection requirement of the accountable plan rules under § 62(c) and the applicable regulations.  The ruling includes three examples of programs that do not satisfy the business connection requirement of the accountable plan rules because they impermissibly recharacterize wages.  It also includes an example in which the reimbursement arrangement satisfies the business connection requirement of the accountable plan rules because the employer’s plan only reimburses employees when a deductible business expense has been incurred in connection with performing services for the employer and the reimbursement is not in lieu of wages that the employees would otherwise receive.

ILM 201120021
A reimbursement or other expense allowance arrangement that pays an amount regardless of whether an expense is paid or incurred or reasonably expected to be paid or incurred by the employee in performing services for the employer violates the business connection requirement of an accountable plan. Specifically, such an arrangement violates the business connection’s reimbursement requirement under Treas. Reg. § 1.62-2(d)(3)(i). Accordingly, payments made under the arrangement are treated as made under a nonaccountable plan. Amounts treated as paid under a nonaccountable plan must be included in the employee’s gross income for the taxable year, are subject to withholding and payment of employment taxes, and must be reported as wages or other compensation on the employee’s Form W-2.

Employee Tool & Equipment Plans Alert
The Internal Revenue Service has established a compliance team to address significant concerns with certain Employee Tool and Equipment Plans that purport to receive tax-favored treatment as accountable plans.

IRS Letter Ruling 200930029
An employer's expense reimbursement plan satisfies the business connection, substantiation, and return of excess requirements of an accountable plan.  Payments made under the Plan in accordance with the terms of the plan will be excluded from the Technician’s income and will not be wages subject to the withholding and payment of employment taxes.

Chief Counsel Advice -   ILM 200745018
A legal memorandum that concludes that an employer's tool reimbursement plan does not satisfy the requirements of an accountable plan. 

Revenue Ruling 2005-52
This ruling holds that tool allowances paid to employees are not paid under an accountable plan because the substantiation and return of excess requirements are not met. 

 

Page Last Reviewed or Updated: 13-Feb-2014

The File A 1040x Online For Free

File a 1040x online for free Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. File a 1040x online for free Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. File a 1040x online for free Aliens, nonresidents, Deposits. File a 1040x online for free Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. File a 1040x online for free Common-law employee, Employee status under common law. File a 1040x online for free Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. File a 1040x online for free Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. File a 1040x online for free Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. File a 1040x online for free Electronic filing and payment, Reminders Employee, 2. File a 1040x online for free Who Are Employees? Employer identification number (EIN), 1. File a 1040x online for free Employer Identification Number (EIN) F Family employees, Deposits. File a 1040x online for free Farm crew leaders, Farm Crew Leaders Farmworkers, 6. File a 1040x online for free Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. File a 1040x online for free Federal employees, Deposits. File a 1040x online for free Fishing, Deposits. File a 1040x online for free Form, Calendar, Lookback period for employers of nonfarm workers. File a 1040x online for free 4070, 5. File a 1040x online for free Tips 4070A, 5. File a 1040x online for free Tips 8274, Deposits. File a 1040x online for free 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. File a 1040x online for free 943, Calendar 943-X, Adjustments to lookback period taxes. File a 1040x online for free 944-X, Adjustments to lookback period taxes. File a 1040x online for free Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. File a 1040x online for free SS-4, 1. File a 1040x online for free Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. File a 1040x online for free SS-8, IRS help. File a 1040x online for free W-2c, Employee's social security card. File a 1040x online for free , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. File a 1040x online for free Fringe benefits, Fringe Benefits, Deposits. File a 1040x online for free FUTA tax, 11. File a 1040x online for free Federal Unemployment (FUTA) Tax—U. File a 1040x online for free S. File a 1040x online for free Virgin Islands Employers Only G Government employees, nonfederal, Deposits. File a 1040x online for free Group-term life insurance, Deposits. File a 1040x online for free H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. File a 1040x online for free Hospital interns, Deposits. File a 1040x online for free Household employers, Household employers reporting social security and Medicare taxes. File a 1040x online for free Household workers, Household employers reporting social security and Medicare taxes. File a 1040x online for free , Deposits. File a 1040x online for free How to deposit, How To Deposit I Insurance agents, Deposits. File a 1040x online for free IRS help (employee v. File a 1040x online for free subcontractor), IRS help. File a 1040x online for free L Lookback period Farmworkers, Lookback period for employers of farmworkers. File a 1040x online for free Nonfarm workers, Lookback period for employers of nonfarm workers. File a 1040x online for free M Meals and lodging, Deposits. File a 1040x online for free Ministers, Deposits. File a 1040x online for free Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. File a 1040x online for free N Newspaper delivery, Deposits. File a 1040x online for free Noncash payments, Deposits. File a 1040x online for free Nonprofit organizations, Deposits. File a 1040x online for free P Partners, Deposits. File a 1040x online for free Penalties, Deposit Penalties Pension plans, Deposits. File a 1040x online for free Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. File a 1040x online for free Retirement and pension plans, Deposits. File a 1040x online for free S Salespersons, Deposits. File a 1040x online for free Scholarships and fellowships, Deposits. File a 1040x online for free Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. File a 1040x online for free Sick pay, Sick pay. File a 1040x online for free , Sick pay payments. File a 1040x online for free , Deposits. File a 1040x online for free Social security number (SSN), 3. File a 1040x online for free Employee's Social Security Number (SSN) Statutory employee, Statutory employees. File a 1040x online for free Statutory nonemployee, Statutory nonemployees. File a 1040x online for free Students, Deposits. File a 1040x online for free Suggestions for publication, Comments and suggestions. File a 1040x online for free Supplemental unemployment compensation benefits, Deposits. File a 1040x online for free T Tax help, How To Get Tax Help Tax Help, Tax help. File a 1040x online for free Taxes paid by employer, Employee's portion of taxes paid by employer. File a 1040x online for free Tips, 5. File a 1040x online for free Tips, Deposits. File a 1040x online for free Travel and business expenses, Travel and business expenses. File a 1040x online for free Trust fund recovery penalty, Trust fund recovery penalty. File a 1040x online for free W Wage and Tax Statement, 10. File a 1040x online for free Wage and Tax Statements Prev  Up     Home   More Online Publications