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Filing 1040x Instructions

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Filing 1040x Instructions

Filing 1040x instructions Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 1040x instructions Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Filing 1040x instructions Laundering means converting “dirty” or illegally-gained money to “clean” money. Filing 1040x instructions The government can often trace this laundered money through the payments you report. Filing 1040x instructions Laws passed by Congress require you to report these payments. Filing 1040x instructions Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Filing 1040x instructions The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Filing 1040x instructions Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Filing 1040x instructions For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Filing 1040x instructions Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Filing 1040x instructions However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Filing 1040x instructions For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Filing 1040x instructions Transaction defined. Filing 1040x instructions    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Filing 1040x instructions Person defined. Filing 1040x instructions   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Filing 1040x instructions   Exempt organizations, including employee plans, are also “persons. Filing 1040x instructions ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Filing 1040x instructions Foreign transactions. Filing 1040x instructions   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Filing 1040x instructions However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Filing 1040x instructions Bail received by court clerks. Filing 1040x instructions   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Filing 1040x instructions For more information about the rules that apply to court clerks, see Section 1. Filing 1040x instructions 6050I-2 of the Income Tax Regulations. Filing 1040x instructions What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Filing 1040x instructions What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Filing 1040x instructions Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Filing 1040x instructions ” Cash does not include a check drawn on an individual's personal account. Filing 1040x instructions A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Filing 1040x instructions These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Filing 1040x instructions Example 1. Filing 1040x instructions You are a coin dealer. Filing 1040x instructions Bob Green buys gold coins from you for $13,200. Filing 1040x instructions He pays for them with $6,200 in U. Filing 1040x instructions S. Filing 1040x instructions currency and a cashier's check having a face amount of $7,000. Filing 1040x instructions The cashier's check is treated as cash. Filing 1040x instructions You have received more than $10,000 cash and must file Form 8300 for this transaction. Filing 1040x instructions Example 2. Filing 1040x instructions You are a retail jeweler. Filing 1040x instructions Mary North buys an item of jewelry from you for $12,000. Filing 1040x instructions She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Filing 1040x instructions Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Filing 1040x instructions You do not have to file Form 8300. Filing 1040x instructions Example 3. Filing 1040x instructions You are a boat dealer. Filing 1040x instructions Emily Jones buys a boat from you for $16,500. Filing 1040x instructions She pays for it with a cashier's check payable to you in the amount of $16,500. Filing 1040x instructions The cashier's check is not treated as cash because its face amount is more than $10,000. Filing 1040x instructions You do not have to file Form 8300 for this transaction. Filing 1040x instructions Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Filing 1040x instructions A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Filing 1040x instructions For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Filing 1040x instructions The car is a consumer durable even if you sell it to a buyer who will use it in a business. Filing 1040x instructions A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Filing 1040x instructions Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Filing 1040x instructions To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Filing 1040x instructions Example. Filing 1040x instructions You are a travel agent. Filing 1040x instructions Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Filing 1040x instructions He also asks you to book hotel rooms and admission tickets for the group. Filing 1040x instructions In payment, he gives you two money orders, each for $6,000. Filing 1040x instructions You have received more than $10,000 cash in this designated reporting transaction. Filing 1040x instructions You must file Form 8300. Filing 1040x instructions Retail sale. Filing 1040x instructions   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Filing 1040x instructions   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Filing 1040x instructions This includes any sales of items that will be resold. Filing 1040x instructions Broker or intermediary. Filing 1040x instructions   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Filing 1040x instructions Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Filing 1040x instructions Exception for certain bank loans. Filing 1040x instructions   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Filing 1040x instructions As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Filing 1040x instructions Example. Filing 1040x instructions You are a car dealer. Filing 1040x instructions Mandy White buys a new car from you for $11,500. Filing 1040x instructions She pays you with $2,000 of U. Filing 1040x instructions S. Filing 1040x instructions currency and a cashier's check for $9,500 payable to you and her. Filing 1040x instructions You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Filing 1040x instructions For this reason, the cashier's check is not treated as cash. Filing 1040x instructions You do not have to file Form 8300 for the transaction. Filing 1040x instructions Exception for certain installment sales. Filing 1040x instructions   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Filing 1040x instructions However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Filing 1040x instructions Exception for certain down payment plans. Filing 1040x instructions   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Filing 1040x instructions You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Filing 1040x instructions You receive it more than 60 days before the date of sale. Filing 1040x instructions You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Filing 1040x instructions Exception for travel and entertainment. Filing 1040x instructions   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Filing 1040x instructions You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Filing 1040x instructions You receive it more than 60 days before the date on which the final payment is due. Filing 1040x instructions You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Filing 1040x instructions Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Filing 1040x instructions If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Filing 1040x instructions If you do not know a person's TIN, you have to ask for it. Filing 1040x instructions You may be subject to penalties for an incorrect or missing TIN. Filing 1040x instructions There are three types of TINs. Filing 1040x instructions The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Filing 1040x instructions The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Filing 1040x instructions An ITIN has nine digits, similar to an SSN. Filing 1040x instructions The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Filing 1040x instructions Exception. Filing 1040x instructions   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Filing 1040x instructions S. Filing 1040x instructions trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Filing 1040x instructions 1441-1(e)(2) or (3) or 1. Filing 1040x instructions 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Filing 1040x instructions 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Filing 1040x instructions S. Filing 1040x instructions citizen or resident. Filing 1040x instructions What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Filing 1040x instructions If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Filing 1040x instructions For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Filing 1040x instructions Because they total $12,000 (more than $10,000), you must file Form 8300. Filing 1040x instructions More than 24 hours between transactions. Filing 1040x instructions   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Filing 1040x instructions   For example, you are a travel agent. Filing 1040x instructions A client pays you $8,000 in cash for a trip. Filing 1040x instructions Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Filing 1040x instructions These are related transactions, and you must file Form 8300 to report them. Filing 1040x instructions What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Filing 1040x instructions A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Filing 1040x instructions If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Filing 1040x instructions Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Filing 1040x instructions When, Where, and What To File The amount you receive and when you receive it determine when you must file. Filing 1040x instructions Generally, you must file Form 8300 within 15 days after receiving a payment. Filing 1040x instructions If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Filing 1040x instructions More than one payment. Filing 1040x instructions   In some transactions, the buyer may arrange to pay you in cash installment payments. Filing 1040x instructions If the first payment is more than $10,000, you must file Form 8300 within 15 days. Filing 1040x instructions If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Filing 1040x instructions When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Filing 1040x instructions   After you file Form 8300, you must start a new count of cash payments received from that buyer. Filing 1040x instructions If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Filing 1040x instructions You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Filing 1040x instructions   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Filing 1040x instructions Example. Filing 1040x instructions On January 10, you receive a cash payment of $11,000. Filing 1040x instructions You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Filing 1040x instructions By January 25, you must file a Form 8300 for the $11,000 payment. Filing 1040x instructions By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Filing 1040x instructions Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Filing 1040x instructions Complete the form in its entirety (Parts I-IV) and include the amended information. Filing 1040x instructions Do not attach a copy of the original report. Filing 1040x instructions Where to file. Filing 1040x instructions   Mail the form to the address given in the Form 8300 instructions. Filing 1040x instructions Required statement to buyer. Filing 1040x instructions   You must give a written or electronic statement to each person named on any Form 8300 you must file. Filing 1040x instructions You can give the statement electronically only if the recipient agrees to receive it in that format. Filing 1040x instructions The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Filing 1040x instructions It must state that you are also reporting this information to the IRS. Filing 1040x instructions   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Filing 1040x instructions    You must keep a copy of every Form 8300 you file for 5 years. Filing 1040x instructions Examples Example 1. Filing 1040x instructions Pat Brown is the sales manager for Small Town Cars. Filing 1040x instructions On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Filing 1040x instructions Pat asks for identification from Jane to get the necessary information to complete Form 8300. Filing 1040x instructions A filled-in form is shown in this publication. Filing 1040x instructions Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Filing 1040x instructions He must also send a statement to Jane by January 31, 2010. Filing 1040x instructions Example 2. Filing 1040x instructions Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Filing 1040x instructions Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Filing 1040x instructions Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Filing 1040x instructions However, he could report it if he felt it was a suspicious transaction. Filing 1040x instructions Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Filing 1040x instructions If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Filing 1040x instructions There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Filing 1040x instructions If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Filing 1040x instructions These dollar amounts are based on Section 3571 of Title 18 of the U. Filing 1040x instructions S. Filing 1040x instructions Code. Filing 1040x instructions The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Filing 1040x instructions This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Filing 1040x instructions Structuring means breaking up a large cash transaction into small cash transactions. Filing 1040x instructions How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing 1040x instructions By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 1040x instructions Free help with your return. Filing 1040x instructions   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 1040x instructions The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 1040x instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 1040x instructions To find the nearest VITA or TCE site, visit IRS. Filing 1040x instructions gov or call 1-800-906-9887 or 1-800-829-1040. Filing 1040x instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 1040x instructions To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Filing 1040x instructions aarp. Filing 1040x instructions org/money/taxaide. Filing 1040x instructions   For more information on these programs, go to IRS. Filing 1040x instructions gov and enter keyword “VITA” in the upper right-hand corner. Filing 1040x instructions Internet. Filing 1040x instructions You can access the IRS website at IRS. Filing 1040x instructions gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Filing 1040x instructions Go to IRS. Filing 1040x instructions gov and click on Where's My Refund. Filing 1040x instructions Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 1040x instructions If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 1040x instructions Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040x instructions E-file your return. Filing 1040x instructions Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 1040x instructions Download forms, including talking tax forms, instructions, and publications. Filing 1040x instructions Order IRS products online. Filing 1040x instructions Research your tax questions online. Filing 1040x instructions Search publications online by topic or keyword. Filing 1040x instructions Use the online Internal Revenue Code, regulations, or other official guidance. Filing 1040x instructions View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 1040x instructions Figure your withholding allowances using the withholding calculator online at  www. Filing 1040x instructions irs. Filing 1040x instructions gov/individuals. Filing 1040x instructions Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Filing 1040x instructions irs. Filing 1040x instructions gov/individuals. Filing 1040x instructions Sign up to receive local and national tax news by email. Filing 1040x instructions Get information on starting and operating a small business. Filing 1040x instructions Phone. Filing 1040x instructions Many services are available by phone. Filing 1040x instructions   Ordering forms, instructions, and publications. Filing 1040x instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Filing 1040x instructions You should receive your order within 10 days. Filing 1040x instructions Asking tax questions. Filing 1040x instructions Call the IRS with your tax questions at 1-800-829-1040. Filing 1040x instructions Solving problems. Filing 1040x instructions You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Filing 1040x instructions An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 1040x instructions Call your local Taxpayer Assistance Center for an appointment. Filing 1040x instructions To find the number, go to www. Filing 1040x instructions irs. Filing 1040x instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 1040x instructions TTY/TDD equipment. Filing 1040x instructions If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing 1040x instructions TeleTax topics. Filing 1040x instructions Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 1040x instructions Refund information. Filing 1040x instructions You can check the status of your refund on the new IRS phone app. Filing 1040x instructions Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Filing 1040x instructions IRS2Go is a new way to provide you with information and tools. Filing 1040x instructions To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Filing 1040x instructions Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 1040x instructions If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 1040x instructions Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040x instructions If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Filing 1040x instructions Other refund information. Filing 1040x instructions To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Filing 1040x instructions Evaluating the quality of our telephone services. Filing 1040x instructions To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 1040x instructions One method is for a second IRS representative to listen in on or record random telephone calls. Filing 1040x instructions Another is to ask some callers to complete a short survey at the end of the call. Filing 1040x instructions Walk-in. Filing 1040x instructions Many products and services are available on a walk-in basis. Filing 1040x instructions   Products. Filing 1040x instructions You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 1040x instructions Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Filing 1040x instructions Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 1040x instructions Services. Filing 1040x instructions You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Filing 1040x instructions An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 1040x instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Filing 1040x instructions No appointment is necessary—just walk in. Filing 1040x instructions If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Filing 1040x instructions A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Filing 1040x instructions If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Filing 1040x instructions All other issues will be handled without an appointment. Filing 1040x instructions To find the number of your local office, go to www. Filing 1040x instructions irs. Filing 1040x instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 1040x instructions Mail. Filing 1040x instructions You can send your order for forms, instructions, and publications to the address below. Filing 1040x instructions You should receive a response within 10 days after your request is received. Filing 1040x instructions  Internal Revenue Service 1201 N. Filing 1040x instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Filing 1040x instructions   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 1040x instructions Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing 1040x instructions We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Filing 1040x instructions Remember, the worst thing you can do is nothing at all. Filing 1040x instructions   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Filing 1040x instructions You face (or your business is facing) an immediate threat of adverse action. Filing 1040x instructions You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Filing 1040x instructions   If you qualify for our help, we’ll do everything we can to get your problem resolved. Filing 1040x instructions You will be assigned to one advocate who will be with you at every turn. Filing 1040x instructions We have offices in every state, the District of Columbia, and Puerto Rico. Filing 1040x instructions Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Filing 1040x instructions And our services are always free. Filing 1040x instructions   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Filing 1040x instructions Our tax toolkit at www. Filing 1040x instructions TaxpayerAdvocate. Filing 1040x instructions irs. Filing 1040x instructions gov can help you understand these rights. Filing 1040x instructions   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Filing 1040x instructions irs. Filing 1040x instructions gov/advocate. Filing 1040x instructions You can also call our toll-free number at 1-877-777-4778. Filing 1040x instructions   TAS also handles large-scale or systemic problems that affect many taxpayers. Filing 1040x instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing 1040x instructions irs. Filing 1040x instructions gov/advocate. Filing 1040x instructions Low Income Taxpayer Clinics (LITCs). Filing 1040x instructions   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Filing 1040x instructions Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Filing 1040x instructions These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Filing 1040x instructions Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Filing 1040x instructions For more information and to find a clinic near you, see the LITC page on www. Filing 1040x instructions irs. Filing 1040x instructions gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 1040x instructions This publication is also available by calling 1-800-829-3676 or at your local IRS office. Filing 1040x instructions Free tax services. Filing 1040x instructions   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Filing 1040x instructions Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Filing 1040x instructions The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Filing 1040x instructions The majority of the information and services listed in this publication are available to you free of charge. Filing 1040x instructions If there is a fee associated with a resource or service, it is listed in the publication. Filing 1040x instructions   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing 1040x instructions DVD for tax products. Filing 1040x instructions You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing 1040x instructions Prior-year forms, instructions, and publications. Filing 1040x instructions Tax Map: an electronic research tool and finding aid. Filing 1040x instructions Tax law frequently asked questions. Filing 1040x instructions Tax Topics from the IRS telephone response system. Filing 1040x instructions Internal Revenue Code—Title 26 of the U. Filing 1040x instructions S. Filing 1040x instructions Code. Filing 1040x instructions Links to other Internet based Tax Research Materials. Filing 1040x instructions Fill-in, print, and save features for most tax forms. Filing 1040x instructions Internal Revenue Bulletins. Filing 1040x instructions Toll-free and email technical support. Filing 1040x instructions Two releases during the year. Filing 1040x instructions  – The first release will ship the beginning of January. Filing 1040x instructions  – The final release will ship the beginning of March. Filing 1040x instructions Purchase the DVD from National Technical Information Service (NTIS) at www. Filing 1040x instructions irs. Filing 1040x instructions gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Filing 1040x instructions This image is too large to be displayed in the current screen. Filing 1040x instructions Please click the link to view the image. Filing 1040x instructions Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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The Filing 1040x Instructions

Filing 1040x instructions Publication 51 - Main Content Table of Contents 1. Filing 1040x instructions Taxpayer Identification NumbersWhen you receive your EIN. Filing 1040x instructions Registering for SSNVS. Filing 1040x instructions 2. Filing 1040x instructions Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Filing 1040x instructions Wages and Other Compensation 4. Filing 1040x instructions Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Filing 1040x instructions Federal Income Tax WithholdingImplementation of lock-in letter. Filing 1040x instructions Seasonal employees and employees not currently performing services. Filing 1040x instructions Termination and re-hire of employees. Filing 1040x instructions How To Figure Federal Income Tax Withholding 6. Filing 1040x instructions Required Notice to Employees About Earned Income Credit (EIC) 7. Filing 1040x instructions Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Filing 1040x instructions Form 943 9. Filing 1040x instructions Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Filing 1040x instructions Federal Unemployment (FUTA) Tax 11. Filing 1040x instructions Reconciling Wage Reporting Forms 13. Filing 1040x instructions Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Filing 1040x instructions Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Filing 1040x instructions Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Filing 1040x instructions Employer identification number (EIN). Filing 1040x instructions   An employer identification number (EIN) is a nine-digit number that the IRS issues. Filing 1040x instructions The digits are arranged as follows: 00-0000000. Filing 1040x instructions It is used to identify the tax accounts of employers and certain others who have no employees. Filing 1040x instructions Use your EIN on all of the items that you send to the IRS and SSA. Filing 1040x instructions   If you do not have an EIN, you may apply for one online. Filing 1040x instructions Visit IRS. Filing 1040x instructions gov and click on the Apply for an EIN Online link under Tools. Filing 1040x instructions You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing 1040x instructions Do not use a SSN in place of an EIN. Filing 1040x instructions   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Filing 1040x instructions If you took over another employer's business, do not use that employer's EIN. Filing 1040x instructions   You should have only one EIN. Filing 1040x instructions If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Filing 1040x instructions Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Filing 1040x instructions The IRS will tell you which EIN to use. Filing 1040x instructions   For more information, see Publication 1635 or Publication 583. Filing 1040x instructions When you receive your EIN. Filing 1040x instructions   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Filing 1040x instructions You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Filing 1040x instructions Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Filing 1040x instructions If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Filing 1040x instructions Social security number (SSN). Filing 1040x instructions   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Filing 1040x instructions You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Filing 1040x instructions Do not accept a social security card that says “Not valid for employment. Filing 1040x instructions ” A social security number issued with this legend does not permit employment. Filing 1040x instructions You may, but are not required to, photocopy the social security card if the employee provides it. Filing 1040x instructions If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Filing 1040x instructions See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Filing 1040x instructions Applying for a social security card. Filing 1040x instructions   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Filing 1040x instructions You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Filing 1040x instructions socialsecurity. Filing 1040x instructions gov/online/ss-5. Filing 1040x instructions html. Filing 1040x instructions The employee must complete and sign Form SS-5; it cannot be filed by the employer. Filing 1040x instructions You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Filing 1040x instructions Applying for a social security number. Filing 1040x instructions   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Filing 1040x instructions If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Filing 1040x instructions When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Filing 1040x instructions Furnish Copies B, C, and 2 of Form W-2c to the employee. Filing 1040x instructions Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Filing 1040x instructions For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Filing 1040x instructions socialsecurity. Filing 1040x instructions gov/employer. Filing 1040x instructions Advise your employee to correct the SSN on his or her original Form W-2. Filing 1040x instructions Correctly record the employee's name and SSN. Filing 1040x instructions   Record the name and number of each employee as they are shown on the employee's social security card. Filing 1040x instructions If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Filing 1040x instructions Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Filing 1040x instructions   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Filing 1040x instructions It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Filing 1040x instructions IRS individual taxpayer identification numbers (ITINs) for aliens. Filing 1040x instructions   Do not accept an ITIN in place of an SSN for employee identification or for work. Filing 1040x instructions An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Filing 1040x instructions S. Filing 1040x instructions employment. Filing 1040x instructions The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Filing 1040x instructions However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Filing 1040x instructions    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Filing 1040x instructions If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Filing 1040x instructions Do not use an ITIN in place of an SSN on Form W-2. Filing 1040x instructions Verification of social security numbers. Filing 1040x instructions   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Filing 1040x instructions Visit www. Filing 1040x instructions socialsecurity. Filing 1040x instructions gov/employer/ssnv. Filing 1040x instructions htm for more information. Filing 1040x instructions Registering for SSNVS. Filing 1040x instructions   You must register online and receive authorization from your employer to use SSNVS. Filing 1040x instructions To register, visit SSA's website at www. Filing 1040x instructions socialsecurity. Filing 1040x instructions gov/employer and click on the Business Services Online link. Filing 1040x instructions Follow the registration instructions to obtain a user identification (ID) and password. Filing 1040x instructions You will need to provide the following information about yourself and your company. Filing 1040x instructions Name. Filing 1040x instructions SSN. Filing 1040x instructions Date of birth. Filing 1040x instructions Type of employer. Filing 1040x instructions EIN. Filing 1040x instructions Company name, address, and telephone number. Filing 1040x instructions Email address. Filing 1040x instructions When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Filing 1040x instructions You must enter the activation code online to use SSNVS. Filing 1040x instructions 2. Filing 1040x instructions Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Filing 1040x instructions See Publication 15-A for details on statutory employees and nonemployees. Filing 1040x instructions Employee status under common law. Filing 1040x instructions   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Filing 1040x instructions This is so even when you give the employee freedom of action. Filing 1040x instructions What matters is that you have the right to control the details of how the services are performed. Filing 1040x instructions See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Filing 1040x instructions If an employer-employee relationship exists, it does not matter what it is called. Filing 1040x instructions The employee may be called an agent or independent contractor. Filing 1040x instructions It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Filing 1040x instructions You are responsible for withholding and paying employment taxes for your employees. Filing 1040x instructions You are also required to file employment tax returns. Filing 1040x instructions These requirements do not apply to amounts that you pay to independent contractors. Filing 1040x instructions The rules discussed in this publication apply only to workers who are your employees. Filing 1040x instructions In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Filing 1040x instructions For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Filing 1040x instructions Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Filing 1040x instructions The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Filing 1040x instructions Crew Leaders If you are a crew leader, you are an employer of farmworkers. Filing 1040x instructions A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Filing 1040x instructions If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Filing 1040x instructions For FUTA tax rules, see section 10. Filing 1040x instructions Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Filing 1040x instructions See Publication 541, Partnerships, for more details. Filing 1040x instructions The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Filing 1040x instructions Exception—Qualified joint venture. Filing 1040x instructions   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Filing 1040x instructions A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Filing 1040x instructions   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Filing 1040x instructions Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Filing 1040x instructions   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Filing 1040x instructions If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Filing 1040x instructions Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Filing 1040x instructions However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Filing 1040x instructions    Note. Filing 1040x instructions If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Filing 1040x instructions   For more information on qualified joint ventures, visit IRS. Filing 1040x instructions gov and enter “qualified joint venture” in the search box. Filing 1040x instructions Exception—Community income. Filing 1040x instructions   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Filing 1040x instructions S. Filing 1040x instructions possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Filing 1040x instructions You may still make an election to be taxed as a qualified joint venture instead of a partnership. Filing 1040x instructions See Exception—Qualified joint venture , earlier in this section. Filing 1040x instructions 3. Filing 1040x instructions Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Filing 1040x instructions You may also be required to withhold, deposit, and report Additional Medicare Tax. Filing 1040x instructions See section 4 for more information. Filing 1040x instructions If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Filing 1040x instructions You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Filing 1040x instructions FUTA tax is discussed in section 10. Filing 1040x instructions Cash wages include checks, money orders, etc. Filing 1040x instructions Do not count as cash wages the value of food, lodging, and other noncash items. Filing 1040x instructions For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Filing 1040x instructions Commodity wages. Filing 1040x instructions   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Filing 1040x instructions However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Filing 1040x instructions These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Filing 1040x instructions Other compensation. Filing 1040x instructions   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Filing 1040x instructions Family members. Filing 1040x instructions   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Filing 1040x instructions However, certain exemptions may apply for your child, spouse, or parent. Filing 1040x instructions See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Filing 1040x instructions Household employees. Filing 1040x instructions   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Filing 1040x instructions   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Filing 1040x instructions Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Filing 1040x instructions   For more information, see Publication 926, Household Employer's Tax Guide. Filing 1040x instructions    Wages for household work may not be a deductible farm expense. Filing 1040x instructions See Publication 225, Farmer's Tax Guide. Filing 1040x instructions Share farmers. Filing 1040x instructions   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Filing 1040x instructions Compensation paid to H-2A visa holders. Filing 1040x instructions   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Filing 1040x instructions On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Filing 1040x instructions   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. Filing 1040x instructions In that case, the worker must give the employer a completed Form W-4. Filing 1040x instructions Federal income tax withheld should be reported in box 2 of Form W-2. Filing 1040x instructions These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Filing 1040x instructions For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Filing 1040x instructions 4. Filing 1040x instructions Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Filing 1040x instructions You may also be required to withhold Additional Medicare Tax. Filing 1040x instructions For more information, see Additional Medicare Tax withholding , later. Filing 1040x instructions The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Filing 1040x instructions You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Filing 1040x instructions The $150 test applies separately to each farmworker that you employ. Filing 1040x instructions If you employ a family of workers, each member is treated separately. Filing 1040x instructions Do not count wages paid by other employers. Filing 1040x instructions The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Filing 1040x instructions Exceptions. Filing 1040x instructions   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Filing 1040x instructions   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Filing 1040x instructions Social Security and Medicare Tax Withholding The social security tax rate is 6. Filing 1040x instructions 2%, for both the employee and employer, on the first $117,000 paid to each employee. Filing 1040x instructions You must withhold at this rate from each employee and pay a matching amount. Filing 1040x instructions The Medicare tax rate is 1. Filing 1040x instructions 45% each for the employee and employer on all wages. Filing 1040x instructions You must withhold at this rate from each employee and pay a matching amount. Filing 1040x instructions There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Filing 1040x instructions Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Filing 1040x instructions For details, see Publication 15-A. Filing 1040x instructions Additional Medicare Tax withholding. Filing 1040x instructions   In addition to withholding Medicare tax at 1. Filing 1040x instructions 45%, you must withhold a 0. Filing 1040x instructions 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 1040x instructions 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. Filing 1040x instructions Additional Medicare Tax is only imposed on the employee. Filing 1040x instructions There is no employer share of Additional Medicare Tax. Filing 1040x instructions 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. Filing 1040x instructions   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). Filing 1040x instructions For more information on Additional Medicare Tax, visit IRS. Filing 1040x instructions gov and enter “Additional Medicare Tax” in the search box. Filing 1040x instructions Employee share paid by employer. Filing 1040x instructions   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Filing 1040x instructions If you do not withhold the taxes, however, you must still pay them. Filing 1040x instructions Any employee social security and Medicare taxes that you pay is additional income to the employee. Filing 1040x instructions Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Filing 1040x instructions Also, do not count the additional income as wages for FUTA tax purposes. Filing 1040x instructions Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Filing 1040x instructions See section 7 of Publication 15-A. Filing 1040x instructions Withholding social security and Medicare taxes on nonresident alien employees. Filing 1040x instructions   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Filing 1040x instructions S. Filing 1040x instructions citizen or resident alien. Filing 1040x instructions However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Filing 1040x instructions Also see Compensation paid to H-2A visa holders in section 3. Filing 1040x instructions Religious exemption. Filing 1040x instructions    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Filing 1040x instructions This exemption is available only if both the employee and the employer are members of the sect. Filing 1040x instructions   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Filing 1040x instructions 5. Filing 1040x instructions Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Filing 1040x instructions The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Filing 1040x instructions You may use one of several methods to determine the amount of federal income tax withholding. Filing 1040x instructions They are discussed in section 13. Filing 1040x instructions Form W-4. Filing 1040x instructions   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Filing 1040x instructions Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Filing 1040x instructions Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Filing 1040x instructions irs. Filing 1040x instructions gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Filing 1040x instructions   Ask each new employee to give you a signed Form W-4 when starting work. Filing 1040x instructions Make the form effective with the first wage payment. Filing 1040x instructions If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Filing 1040x instructions Forms in Spanish. Filing 1040x instructions   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Filing 1040x instructions For more information, see Publicación 17(SP). Filing 1040x instructions Effective date of Form W-4. Filing 1040x instructions   A Form W-4 remains in effect until the employee gives you a new one. Filing 1040x instructions When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Filing 1040x instructions Do not adjust withholding retroactively. Filing 1040x instructions If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Filing 1040x instructions For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Filing 1040x instructions A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Filing 1040x instructions Completing Form W-4. Filing 1040x instructions   The amount of federal income tax withholding is based on marital status and withholding allowances. Filing 1040x instructions Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Filing 1040x instructions However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Filing 1040x instructions   Employees may claim fewer withholding allowances than they are entitled to claim. Filing 1040x instructions They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Filing 1040x instructions   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Filing 1040x instructions Along with Form W-4, you may wish to order Publication 505 for use by your employees. Filing 1040x instructions    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Filing 1040x instructions If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Filing 1040x instructions Exemption from federal income tax withholding. Filing 1040x instructions   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Filing 1040x instructions See the Form W-4 instructions for more information. Filing 1040x instructions However, the wages are still subject to social security and Medicare taxes. Filing 1040x instructions   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Filing 1040x instructions To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Filing 1040x instructions If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Filing 1040x instructions If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Filing 1040x instructions Withholding income taxes on the wages of nonresident alien employees. Filing 1040x instructions   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Filing 1040x instructions However, see Publication 515 for exceptions to this general rule. Filing 1040x instructions Also see Compensation paid to H-2A visa workers in section 3. Filing 1040x instructions Withholding adjustment for nonresident alien employees. Filing 1040x instructions   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Filing 1040x instructions This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Filing 1040x instructions See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Filing 1040x instructions Nonresident alien employee's Form W-4. Filing 1040x instructions   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Filing 1040x instructions   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Filing 1040x instructions    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Filing 1040x instructions Form 8233. Filing 1040x instructions   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Filing 1040x instructions See Publication 515 for details. Filing 1040x instructions IRS review of requested Forms W-4. Filing 1040x instructions   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Filing 1040x instructions You may also be directed to send certain Forms W-4 to the IRS. Filing 1040x instructions You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Filing 1040x instructions Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Filing 1040x instructions The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Filing 1040x instructions When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Filing 1040x instructions   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Filing 1040x instructions However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Filing 1040x instructions Initial lock-in letter. Filing 1040x instructions   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Filing 1040x instructions In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Filing 1040x instructions You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Filing 1040x instructions If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Filing 1040x instructions You may follow any reasonable business practice to furnish the employee copy to the employee. Filing 1040x instructions Implementation of lock-in letter. Filing 1040x instructions   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Filing 1040x instructions You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Filing 1040x instructions The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Filing 1040x instructions Seasonal employees and employees not currently performing services. Filing 1040x instructions   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Filing 1040x instructions You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Filing 1040x instructions You reasonably expect the employee to resume services within 12 months of the date of the notice. Filing 1040x instructions The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Filing 1040x instructions Termination and re-hire of employees. Filing 1040x instructions   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Filing 1040x instructions You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Filing 1040x instructions Modification notice. Filing 1040x instructions   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Filing 1040x instructions The modification notice may change the marital status and/or the number of withholding allowances permitted. Filing 1040x instructions You must withhold federal income tax based on the effective date specified in the modification notice. Filing 1040x instructions New Form W-4 after IRS notice. Filing 1040x instructions   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Filing 1040x instructions You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Filing 1040x instructions If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Filing 1040x instructions   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Filing 1040x instructions Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Filing 1040x instructions Substitute Forms W-4. Filing 1040x instructions   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Filing 1040x instructions Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Filing 1040x instructions gov to obtain copies of Form W-4. Filing 1040x instructions   You may use a substitute version of Form W-4 to meet your business needs. Filing 1040x instructions However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Filing 1040x instructions At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Filing 1040x instructions   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Filing 1040x instructions However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Filing 1040x instructions Invalid Forms W-4. Filing 1040x instructions   Any unauthorized change or addition to Form W-4 makes it invalid. Filing 1040x instructions This includes taking out any language by which the employee certifies that the form is correct. Filing 1040x instructions A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Filing 1040x instructions An employee who submits a false Form W-4 may be subject to a $500 penalty. Filing 1040x instructions You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Filing 1040x instructions   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Filing 1040x instructions Tell the employee that it is invalid and ask for another one. Filing 1040x instructions If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Filing 1040x instructions However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Filing 1040x instructions   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Filing 1040x instructions R. Filing 1040x instructions B. Filing 1040x instructions 455, available at www. Filing 1040x instructions irs. Filing 1040x instructions gov/irb/2007-35_IRB/ar10. Filing 1040x instructions html. Filing 1040x instructions Amounts exempt from levy on wages, salary, and other income. Filing 1040x instructions   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Filing 1040x instructions Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Filing 1040x instructions If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Filing 1040x instructions How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Filing 1040x instructions Wage bracket tables. Filing 1040x instructions See section 13 for directions on how to use the tables. Filing 1040x instructions Percentage method. Filing 1040x instructions See section 13 for directions on how to use the percentage method. Filing 1040x instructions Alternative formula tables for percentage method withholding. Filing 1040x instructions See Publication 15-A. Filing 1040x instructions Wage bracket percentage method withholding tables. Filing 1040x instructions See Publication 15-A. Filing 1040x instructions Other alternative methods. Filing 1040x instructions See Publication 15-A. Filing 1040x instructions Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Filing 1040x instructions If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Filing 1040x instructions Supplemental wages. Filing 1040x instructions   Supplemental wages are wage payments to an employee that are not regular wages. Filing 1040x instructions They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Filing 1040x instructions Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Filing 1040x instructions   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Filing 1040x instructions   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Filing 1040x instructions If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Filing 1040x instructions Withhold a flat 25% (no other percentage allowed). Filing 1040x instructions If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Filing 1040x instructions If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Filing 1040x instructions Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Filing 1040x instructions Subtract the tax withheld from the regular wages. Filing 1040x instructions Withhold the remaining tax from the supplemental wages. Filing 1040x instructions If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Filing 1040x instructions If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Filing 1040x instructions This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Filing 1040x instructions    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Filing 1040x instructions See section 7 in Publication 15 (Circular E) for details. Filing 1040x instructions   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Filing 1040x instructions 6. Filing 1040x instructions Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Filing 1040x instructions Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Filing 1040x instructions This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Filing 1040x instructions You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Filing 1040x instructions You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Filing 1040x instructions If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Filing 1040x instructions If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Filing 1040x instructions If Form W-2 is not required, you must notify the employee by February 7, 2014. Filing 1040x instructions 7. Filing 1040x instructions Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Filing 1040x instructions You must use electronic funds transfer to make all federal tax deposits. Filing 1040x instructions See How To Deposit , later in this section. Filing 1040x instructions The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Filing 1040x instructions For more information, see COBRA premium assistance credit under Introduction. Filing 1040x instructions Payment with return. Filing 1040x instructions   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Filing 1040x instructions You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Filing 1040x instructions However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Filing 1040x instructions You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Filing 1040x instructions This payment may be $2,500 or more. Filing 1040x instructions Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Filing 1040x instructions Semiweekly schedule depositors must timely deposit the amount. Filing 1040x instructions See Accuracy of Deposits Rule and How To Deposit, later in this section. Filing 1040x instructions When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Filing 1040x instructions See Employers of Both Farm and Nonfarm Workers, later in this section. Filing 1040x instructions The rules for determining when to deposit Form 943 taxes are discussed below. Filing 1040x instructions See section 10 for the separate rules that apply to FUTA tax. Filing 1040x instructions Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Filing 1040x instructions The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Filing 1040x instructions The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Filing 1040x instructions The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Filing 1040x instructions If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Filing 1040x instructions If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Filing 1040x instructions Lookback period. Filing 1040x instructions   The lookback period is the second calendar year preceding the current calendar year. Filing 1040x instructions For example, the lookback period for 2014 is 2012. Filing 1040x instructions Example of deposit schedule based on lookback period. Filing 1040x instructions Rose Co. Filing 1040x instructions reported taxes on Form 943 as follows. Filing 1040x instructions 2012 — $48,000 2013 — $60,000 Rose Co. Filing 1040x instructions is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Filing 1040x instructions However, for 2015, Rose Co. Filing 1040x instructions is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Filing 1040x instructions Adjustments to lookback period taxes. Filing 1040x instructions   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Filing 1040x instructions Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Filing 1040x instructions Example of adjustments. Filing 1040x instructions An employer originally reported total tax of $45,000 for the lookback period in 2012. Filing 1040x instructions The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Filing 1040x instructions The total tax reported in the lookback period is still $45,000. Filing 1040x instructions The $10,000 adjustment is also not treated as part of the 2014 taxes. Filing 1040x instructions Deposit period. Filing 1040x instructions   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Filing 1040x instructions For monthly schedule depositors, the deposit period is a calendar month. Filing 1040x instructions The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Filing 1040x instructions Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Filing 1040x instructions You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Filing 1040x instructions Monthly schedule example. Filing 1040x instructions   Red Co. Filing 1040x instructions is a seasonal employer and a monthly schedule depositor. Filing 1040x instructions It pays wages each Friday. Filing 1040x instructions It paid wages during August 2014, but did not pay any wages during September. Filing 1040x instructions Red Co. Filing 1040x instructions must deposit the combined tax liabilities for the August paydays by September 15. Filing 1040x instructions Red Co. Filing 1040x instructions does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Filing 1040x instructions New employers. Filing 1040x instructions   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Filing 1040x instructions Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Filing 1040x instructions Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Filing 1040x instructions Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Filing 1040x instructions Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Filing 1040x instructions Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Filing 1040x instructions For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Filing 1040x instructions If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Filing 1040x instructions Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Filing 1040x instructions Semiweekly Deposit Schedule IF the payday falls on a. Filing 1040x instructions . Filing 1040x instructions . Filing 1040x instructions THEN deposit taxes by the following. Filing 1040x instructions . Filing 1040x instructions . Filing 1040x instructions Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Filing 1040x instructions   Green, Inc. Filing 1040x instructions , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Filing 1040x instructions Green, Inc. Filing 1040x instructions , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Filing 1040x instructions Green, Inc. Filing 1040x instructions 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Filing 1040x instructions Semiweekly deposit period spanning two quarters. Filing 1040x instructions   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Filing 1040x instructions For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Filing 1040x instructions Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Filing 1040x instructions Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Filing 1040x instructions A business day is any day other than a Saturday, Sunday, or legal holiday. Filing 1040x instructions For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Filing 1040x instructions Semiweekly schedule depositors   will always have 3 business days to make a deposit. Filing 1040x instructions That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Filing 1040x instructions For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Filing 1040x instructions Legal holiday. Filing 1040x instructions   The term “legal holiday” means any legal holiday in the District of Columbia. Filing 1040x instructions Legal holidays for 2014 are listed below. Filing 1040x instructions January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Filing 1040x instructions February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Filing 1040x instructions For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Filing 1040x instructions For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Filing 1040x instructions Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Filing 1040x instructions However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Filing 1040x instructions For example, Fir Co. Filing 1040x instructions is a semiweekly schedule depositor. Filing 1040x instructions On Monday, Fir Co. Filing 1040x instructions accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Filing 1040x instructions On Tuesday, Fir Co. Filing 1040x instructions accumulates additional taxes of $30,000. Filing 1040x instructions Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Filing 1040x instructions does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Filing 1040x instructions If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Filing 1040x instructions Example of the $100,000 next-day deposit rule. Filing 1040x instructions   Elm, Inc. Filing 1040x instructions , started its business on May 1, 2014. Filing 1040x instructions Because Elm, Inc. Filing 1040x instructions , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Filing 1040x instructions , is a monthly schedule depositor. Filing 1040x instructions On May 8, Elm, Inc. Filing 1040x instructions , paid wages for the first time and accumulated taxes of $50,000. Filing 1040x instructions On May 9 (Friday), Elm, Inc. Filing 1040x instructions , paid wages and accumulated taxes of $60,000, for a total of $110,000. Filing 1040x instructions Because Elm, Inc. Filing 1040x instructions , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Filing 1040x instructions Elm, Inc. Filing 1040x instructions , became a semiweekly schedule depositor on May 10. Filing 1040x instructions It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Filing 1040x instructions Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Filing 1040x instructions However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Filing 1040x instructions Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Filing 1040x instructions The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Filing 1040x instructions Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Filing 1040x instructions You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Filing 1040x instructions Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Filing 1040x instructions For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Filing 1040x instructions How To Deposit You must deposit employment taxes by electronic funds transfer. Filing 1040x instructions See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Filing 1040x instructions Electronic deposit requirement. Filing 1040x instructions   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Filing 1040x instructions Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing 1040x instructions 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. Filing 1040x instructions   EFTPS is a free service provided by the Department of Treasury. Filing 1040x instructions To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Filing 1040x instructions You can also visit the EFTPS website at www. Filing 1040x instructions eftps. Filing 1040x instructions gov. Filing 1040x instructions Additional information about EFTPS is also available in Publication 966. Filing 1040x instructions New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Filing 1040x instructions Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Filing 1040x instructions See When you receive your EIN in section 1 for more information. Filing 1040x instructions Deposit record. Filing 1040x instructions   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Filing 1040x instructions The number can be used as a receipt or to trace the payment. Filing 1040x instructions Depositing on time. Filing 1040x instructions   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Filing 1040x instructions m. Filing 1040x instructions Eastern time the day before the date a deposit is due. Filing 1040x instructions If you use a third party to make a deposit on your behalf, they may have different cutoff times. Filing 1040x instructions Same-day payment option. Filing 1040x instructions   If you fail to initiate a deposit transaction on EFTPS by 8 p. Filing 1040x instructions m. Filing 1040x instructions Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Filing 1040x instructions To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Filing 1040x instructions Please check with your financial institution regarding availability, deadlines, and costs. Filing 1040x instructions Your financial institution may charge you a fee for payments made this way. Filing 1040x instructions To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Filing 1040x instructions eftps. Filing 1040x instructions gov to download the Same-Day Payment Worksheet. Filing 1040x instructions Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Filing 1040x instructions The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Filing 1040x instructions IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Filing 1040x instructions For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Filing 1040x instructions Penalty Charged for. Filing 1040x instructions . Filing 1040x instructions . Filing 1040x instructions 2% Deposits made 1 to 5 days late. Filing 1040x instructions 5% Deposits made 6 to 15 days late. Filing 1040x instructions 10% Deposits made 16 or more days late. Filing 1040x instructions Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Filing 1040x instructions 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Filing 1040x instructions See Payment with return , earlier in this section, for exceptions. Filing 1040x instructions 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Filing 1040x instructions Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Filing 1040x instructions Order in which deposits are applied. Filing 1040x instructions   Deposits generally are applied to the most recent tax liability within the year. Filing 1040x instructions If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Filing 1040x instructions Follow the instructions on the penalty notice that you received. Filing 1040x instructions For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Filing 1040x instructions You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Filing 1040x instructions irs. Filing 1040x instructions gov/pub/irs-irbs/irb01-50. Filing 1040x instructions pdf. Filing 1040x instructions Example. Filing 1040x instructions Cedar, Inc. Filing 1040x instructions , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Filing 1040x instructions It does not make the deposit on July 15. Filing 1040x instructions On August 15, Cedar, Inc. Filing 1040x instructions , deposits $2,000. Filing 1040x instructions Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Filing 1040x instructions Accordingly, $500 of the July 15 liability remains undeposited. Filing 1040x instructions The penalty on this underdeposit will apply as explained above. Filing 1040x instructions Trust fund recovery penalty. Filing 1040x instructions   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Filing 1040x instructions The penalty is the full amount of the unpaid trust fund tax. Filing 1040x instructions This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Filing 1040x instructions   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Filing 1040x instructions   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Filing 1040x instructions A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Filing 1040x instructions    Willfully means voluntarily, consciously, and intentionally. Filing 1040x instructions A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Filing 1040x instructions “Average” failure-to-deposit penalty. Filing 1040x instructions   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Filing 1040x instructions IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Filing 1040x instructions Completed Form 943, line 17, instead of Form 943-A. Filing 1040x instructions Failed to attach a properly completed Form 943-A. Filing 1040x instructions Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Filing 1040x instructions   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Filing 1040x instructions Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Filing 1040x instructions   You can avoid the penalty by reviewing your return before filing it. Filing 1040x instructions Follow these steps before filing your Form 943. Filing 1040x instructions If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Filing 1040x instructions If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Filing 1040x instructions Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Filing 1040x instructions Do not show negative amounts on Form 943, line 17, or Form 943-A. Filing 1040x instructions For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Filing 1040x instructions Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Filing 1040x instructions Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Filing 1040x instructions If a deposit is due, deposi