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Filing A Tax Ammendment

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Filing A Tax Ammendment

Filing a tax ammendment 13. Filing a tax ammendment   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Filing a tax ammendment Wage limit. Filing a tax ammendment Federal Income Tax WithholdingNew Form W-4 for 2014. Filing a tax ammendment Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Filing a tax ammendment Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Filing a tax ammendment  The employee tax rate for social security is 6. Filing a tax ammendment 2%. Filing a tax ammendment Previously, the employee tax rate for social security was 4. Filing a tax ammendment 2%. Filing a tax ammendment The employer tax rate for social security remains unchanged at 6. Filing a tax ammendment 2%. Filing a tax ammendment The social security wage base limit is $113,700. Filing a tax ammendment The Medicare tax rate is 1. Filing a tax ammendment 45% each for the employee and employer, unchanged from 2012. Filing a tax ammendment There is no wage base limit for Medicare tax. Filing a tax ammendment Additional Medicare Tax. Filing a tax ammendment  In addition to withholding Medicare tax at 1. Filing a tax ammendment 45%, you must withhold a 0. Filing a tax ammendment 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing a tax ammendment 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 a tax ammendment Additional Medicare Tax is only imposed on the employee. Filing a tax ammendment There is no employer share of Additional Medicare Tax. Filing a tax ammendment All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Filing a tax ammendment For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Filing a tax ammendment For more information on Additional Medicare Tax, visit IRS. Filing a tax ammendment gov and enter “Additional Medicare Tax” in the search box. Filing a tax ammendment Leave-based donation programs to aid victims of Hurricane Sandy. Filing a tax ammendment  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Filing a tax ammendment The donated leave will not be included in the income or wages of the employee. Filing a tax ammendment The employer may deduct the cash payments as business expenses or charitable contributions. Filing a tax ammendment For more information, see Notice 2012-69, 2012-51 I. Filing a tax ammendment R. Filing a tax ammendment B. Filing a tax ammendment 712, available at www. Filing a tax ammendment irs. Filing a tax ammendment gov/irb/2012-51_IRB/ar09. Filing a tax ammendment html. Filing a tax ammendment Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Filing a tax ammendment  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Filing a tax ammendment Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Filing a tax ammendment Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filing a tax ammendment For more information, visit IRS. Filing a tax ammendment gov and enter “work opportunity credit” in the search box. Filing a tax ammendment What's New for 2014 Social security and Medicare tax for 2014. Filing a tax ammendment  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Filing a tax ammendment The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Filing a tax ammendment There is no limit on the amount of wages subject to Medicare tax. Filing a tax ammendment Reminders Additional employment tax information for farmers. Filing a tax ammendment  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Filing a tax ammendment For the latest information about employment tax developments impacting farmers, go to www. Filing a tax ammendment irs. Filing a tax ammendment gov/pub51. Filing a tax ammendment Correcting a previously filed Form 943. Filing a tax ammendment  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Filing a tax ammendment Form 943-X is filed separately from Form 943. Filing a tax ammendment For more information on correcting Form 943, see the Instructions for Form 943-X. Filing a tax ammendment Federal tax deposits must be made by electronic funds transfer. Filing a tax ammendment  You must use electronic funds transfer to make all federal tax deposits. Filing a tax ammendment Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing a tax ammendment 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 a tax ammendment Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing a tax ammendment EFTPS is a free service provided by the Department of Treasury. Filing a tax ammendment Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing a tax ammendment For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Filing a tax ammendment To get more information about EFTPS or to enroll in EFTPS, visit www. Filing a tax ammendment eftps. Filing a tax ammendment gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing a tax ammendment Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing a tax ammendment Important Dates for 2014 You should take the action indicated by the dates listed. Filing a tax ammendment See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Filing a tax ammendment Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Filing a tax ammendment For these dates, see Publication 509, Tax Calendars (For use in 2014). Filing a tax ammendment Note. Filing a tax ammendment  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Filing a tax ammendment A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Filing a tax ammendment For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Filing a tax ammendment S. Filing a tax ammendment Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Filing a tax ammendment See Private delivery services in Publication 51 (Circular A). Filing a tax ammendment Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Filing a tax ammendment Statewide holidays no longer apply. Filing a tax ammendment For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Filing a tax ammendment Fiscal year taxpayers. Filing a tax ammendment  The due dates listed below apply whether you use a calendar or a fiscal year. Filing a tax ammendment By January 31. Filing a tax ammendment   File Form 943 with the IRS. Filing a tax ammendment If you deposited all Form 943 taxes when due, you have 10 additional days to file. Filing a tax ammendment Furnish each employee with a completed Form W-2, Wage and Tax Statement. Filing a tax ammendment Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Filing a tax ammendment File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Filing a tax ammendment If you deposited all the FUTA tax when due, you have 10 additional days to file. Filing a tax ammendment File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Filing a tax ammendment If you deposited all Form 945 taxes when due, you have 10 additional days to file. Filing a tax ammendment By February 15. Filing a tax ammendment  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Filing a tax ammendment On February 16. Filing a tax ammendment  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Filing a tax ammendment Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Filing a tax ammendment If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Filing a tax ammendment If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Filing a tax ammendment By February 28. Filing a tax ammendment   File paper Forms 1099 and 1096. Filing a tax ammendment File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Filing a tax ammendment S. Filing a tax ammendment Information Returns, with the IRS. Filing a tax ammendment For electronically filed returns, see By March 31 below. Filing a tax ammendment File paper Forms W-2 and W-3. Filing a tax ammendment File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Filing a tax ammendment For electronically filed returns, see By March 31 below. Filing a tax ammendment By March 31. Filing a tax ammendment   File electronic Forms W-2 and 1099. Filing a tax ammendment File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Filing a tax ammendment For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Filing a tax ammendment socialsecurity. Filing a tax ammendment gov/employer. Filing a tax ammendment For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Filing a tax ammendment By April 30, July 31, October 31, and January 31. Filing a tax ammendment   Deposit FUTA taxes. Filing a tax ammendment Deposit FUTA tax due if it is more than $500. Filing a tax ammendment Before December 1. Filing a tax ammendment  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Filing a tax ammendment Introduction You are generally required to withhold federal income tax from the wages of your employees. Filing a tax ammendment You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Filing a tax ammendment You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing a tax ammendment This chapter includes information about these taxes. Filing a tax ammendment You must also pay self-employment tax on your net earnings from farming. Filing a tax ammendment See chapter 12 for information on self-employment tax. Filing a tax ammendment Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Filing a tax ammendment Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Filing a tax ammendment Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Filing a tax ammendment Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Filing a tax ammendment Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Filing a tax ammendment Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Filing a tax ammendment Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Filing a tax ammendment Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Filing a tax ammendment For more information, see Publication 51 (Circular A). Filing a tax ammendment 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 a tax ammendment This is so even when you give the employee freedom of action. Filing a tax ammendment What matters is that you have the right to control the details of how the services are performed. Filing a tax ammendment You are responsible for withholding and paying employment taxes for your employees. Filing a tax ammendment You are also required to file employment tax returns. Filing a tax ammendment These requirements do not apply to amounts that you pay to independent contractors. Filing a tax ammendment See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Filing a tax ammendment If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Filing a tax ammendment Special rules apply to crew leaders. Filing a tax ammendment See Crew Leaders , later. Filing a tax ammendment Employer identification number (EIN). Filing a tax ammendment   If you have employees, you must have an EIN. Filing a tax ammendment If you do not have an EIN, you may apply for one online. Filing a tax ammendment Go to IRS. Filing a tax ammendment gov and click on the Apply for an EIN Online link under Tools. Filing a tax ammendment You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Filing a tax ammendment The hours of operation for both numbers are Monday–Friday form 7:00 a. Filing a tax ammendment m. Filing a tax ammendment –7:00 p. Filing a tax ammendment m. Filing a tax ammendment local time (Alaska and Hawaii follow Pacific time). Filing a tax ammendment You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing a tax ammendment Employee's social security number (SSN). Filing a tax ammendment   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Filing a tax ammendment Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Filing a tax ammendment It is also available from the SSA's website at www. Filing a tax ammendment socialsecurity. Filing a tax ammendment gov. Filing a tax ammendment   The employee must furnish evidence of age, identity, and U. Filing a tax ammendment S. Filing a tax ammendment citizenship or lawful immigration status permitting employment with the Form SS-5. Filing a tax ammendment An employee who is age 18 or older must appear in person with this evidence at an SSA office. Filing a tax ammendment Form I-9. Filing a tax ammendment    You must verify that each new employee is legally eligible to work in the United States. Filing a tax ammendment This includes completing the Form I-9, Employment Eligibility Verification. Filing a tax ammendment Form I-9 is available from the U. Filing a tax ammendment S. Filing a tax ammendment Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Filing a tax ammendment Form I-9 is also available from the USCIS website at www. Filing a tax ammendment uscis. Filing a tax ammendment gov. Filing a tax ammendment You can also contact the USCIS at 1-800-375-5283 for more information. Filing a tax ammendment New hire reporting. Filing a tax ammendment   You are required to report any new employee to a designated state new hire registry. Filing a tax ammendment Many states accept a copy of Form W-4 with employer information added. Filing a tax ammendment Visit the Office of Child Support Enforcement website at www. Filing a tax ammendment acf. Filing a tax ammendment hhs. Filing a tax ammendment gov/programs/cse/newhire for more information. Filing a tax ammendment Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Filing a tax ammendment However, certain exemptions may apply to wages paid to your child, spouse, or parent. Filing a tax ammendment Exemptions for your child. Filing a tax ammendment   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Filing a tax ammendment However, see Nonexempt services of a child or spouse , later. Filing a tax ammendment Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Filing a tax ammendment Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Filing a tax ammendment Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Filing a tax ammendment Exemptions for your spouse. Filing a tax ammendment   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Filing a tax ammendment   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Filing a tax ammendment Nonexempt services of a child or spouse. Filing a tax ammendment   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Filing a tax ammendment A corporation, even if it is controlled by you. Filing a tax ammendment A partnership, even if you are a partner. Filing a tax ammendment This does not apply to wages paid to your child if each partner is a parent of the child. Filing a tax ammendment An estate or trust, even if it is the estate of a deceased parent. Filing a tax ammendment In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Filing a tax ammendment Exemptions for your parent. Filing a tax ammendment   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Filing a tax ammendment Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Filing a tax ammendment 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. Filing a tax ammendment 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 a tax ammendment   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Filing a tax ammendment Qualified joint venture. Filing a tax ammendment   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Filing a tax ammendment For more information about qualified joint ventures, see chapter 12. Filing a tax ammendment Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Filing a tax ammendment Social security and Medicare taxes. Filing a tax ammendment   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Filing a tax ammendment The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Filing a tax ammendment The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Filing a tax ammendment Federal income tax withholding. Filing a tax ammendment   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Filing a tax ammendment Federal unemployment (FUTA) tax. Filing a tax ammendment   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Filing a tax ammendment The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Filing a tax ammendment Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Filing a tax ammendment   The farmer is the employer of workers furnished by a crew leader in all other situations. Filing a tax ammendment In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Filing a tax ammendment For example, some farmers employ individuals to recruit farmworkers exclusively for them. Filing a tax ammendment Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Filing a tax ammendment The farmer is the employer in these cases. Filing a tax ammendment For information about common-law employees, see section 1 of Publication 15-A. Filing a tax ammendment For information about crew leaders, see the Department of Labor website at www. Filing a tax ammendment dol. Filing a tax ammendment gov/whd/regs/compliance/whdfs49. Filing a tax ammendment htm. Filing a tax ammendment Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Filing a tax ammendment You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Filing a tax ammendment The $150 test applies separately to each farmworker that you employ. Filing a tax ammendment If you employ a family of workers, each member is treated separately. Filing a tax ammendment Do not count wages paid by other employers. Filing a tax ammendment You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Filing a tax ammendment If the $2,500 test for the group is not met, the $150 test for an employee still applies. Filing a tax ammendment Exceptions. Filing a tax ammendment   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Filing a tax ammendment However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Filing a tax ammendment   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Filing a tax ammendment   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Filing a tax ammendment Religious exemption. Filing a tax ammendment   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Filing a tax ammendment This exemption is available only if both the employee and the employer are members of the group or division. Filing a tax ammendment   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Filing a tax ammendment Cash wages. Filing a tax ammendment   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Filing a tax ammendment Cash wages include checks, money orders, and any kind of money or cash. Filing a tax ammendment   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Filing a tax ammendment Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Filing a tax ammendment For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Filing a tax ammendment socialsecurity. Filing a tax ammendment gov. Filing a tax ammendment Noncash wages. Filing a tax ammendment    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Filing a tax ammendment Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Filing a tax ammendment However, they are subject to these taxes if the substance of the transaction is a cash payment. Filing a tax ammendment For information on lodging provided as a condition of employment, see Publication 15-B. Filing a tax ammendment   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Filing a tax ammendment Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Filing a tax ammendment Tax rates and social security wage limit. Filing a tax ammendment   For 2013, the employer and the employee will pay the following taxes. Filing a tax ammendment The employer and employee each pay 6. Filing a tax ammendment 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Filing a tax ammendment The employer and employee each pay 1. Filing a tax ammendment 45% of cash wages for Medicare tax (hospital insurance). Filing a tax ammendment The employee pays 0. Filing a tax ammendment 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Filing a tax ammendment Wage limit. Filing a tax ammendment   The limit on wages subject to the social security tax for 2013 is $113,700. Filing a tax ammendment There is no limit on wages subject to the Medicare tax. Filing a tax ammendment All covered wages are subject to the Medicare tax. Filing a tax ammendment Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Filing a tax ammendment Paying employee's share. Filing a tax ammendment   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Filing a tax ammendment It is additional income to the employee. Filing a tax ammendment You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Filing a tax ammendment Example. Filing a tax ammendment Jane operates a small family fruit farm. Filing a tax ammendment She employs day laborers in the picking season to enable her to timely get her crop to market. Filing a tax ammendment She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Filing a tax ammendment When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Filing a tax ammendment For 2013, Jane paid Mary $1,000 during the year. Filing a tax ammendment Susan enters $1,076. Filing a tax ammendment 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Filing a tax ammendment 50 social security and Medicare taxes paid for Mary). Filing a tax ammendment She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Filing a tax ammendment Additional Medicare Tax. Filing a tax ammendment   In addition to withholding Medicare tax at 1. Filing a tax ammendment 45%, you must withhold a 0. Filing a tax ammendment 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing a tax ammendment 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 a tax ammendment Additional Medicare Tax is only imposed on the employee. Filing a tax ammendment There is no employer share of Additional Medicare Tax. Filing a tax ammendment All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Filing a tax ammendment   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 a tax ammendment For more information on Additional Medicare Tax, visit IRS. Filing a tax ammendment gov and enter “Additional Medicare Tax” in the search box. Filing a tax ammendment Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Filing a tax ammendment Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Filing a tax ammendment The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Filing a tax ammendment Form W-4. Filing a tax ammendment   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Filing a tax ammendment In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Filing a tax ammendment An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Filing a tax ammendment   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Filing a tax ammendment   You should give each new employee a Form W-4 as soon as you hire the employee. Filing a tax ammendment For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Filing a tax ammendment Have the employee complete and return the form to you before the first payday. Filing a tax ammendment If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Filing a tax ammendment New Form W-4 for 2014. Filing a tax ammendment   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Filing a tax ammendment Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Filing a tax ammendment You cannot accept substitute Forms W-4 developed by employees. Filing a tax ammendment How to figure withholding. Filing a tax ammendment   You can use one of several methods to determine the amount to withhold. Filing a tax ammendment The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Filing a tax ammendment Publication 51 (Circular A) also contains additional information about federal income tax withholding. Filing a tax ammendment Nonemployee compensation. Filing a tax ammendment   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Filing a tax ammendment However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Filing a tax ammendment For more information, see the Instructions for Form 1099-MISC. Filing a tax ammendment Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Filing a tax ammendment However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Filing a tax ammendment You meet the notification requirement by giving each employee any of the following. Filing a tax ammendment Form W-2, which contains EIC notification on the back of Copy B. Filing a tax ammendment A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Filing a tax ammendment Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Filing a tax ammendment Your own written statement with the exact wording of Notice 797. Filing a tax ammendment For more information, see Publication 51 (Circular A). Filing a tax ammendment Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Filing a tax ammendment You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Filing a tax ammendment If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Filing a tax ammendment You must also pay the employer's share of social security and Medicare taxes. Filing a tax ammendment There is no employer share of Additional Medicare Tax. Filing a tax ammendment Form 943. Filing a tax ammendment   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Filing a tax ammendment Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Filing a tax ammendment Deposits. Filing a tax ammendment   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Filing a tax ammendment However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Filing a tax ammendment   For more information on deposit rules, see Publication 51 (Circular A). Filing a tax ammendment Electronic deposit requirement. Filing a tax ammendment   You must use electronic funds transfer to make all federal tax deposits. Filing a tax ammendment Generally, electronic funds transfers are made using EFTPS. Filing a tax ammendment 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 a tax ammendment Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing a tax ammendment EFTPS is a free service provided by the Department of Treasury. Filing a tax ammendment Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing a tax ammendment   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Filing a tax ammendment To get more information about EFTPS or to enroll in EFTPS, visit www. Filing a tax ammendment eftps. Filing a tax ammendment gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing a tax ammendment Additional information about EFTPS is also available in Publication 966. Filing a tax ammendment Form W-2. Filing a tax ammendment   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Filing a tax ammendment However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Filing a tax ammendment The date the employee requests the form. Filing a tax ammendment The date you make your final payment of wages to the employee. Filing a tax ammendment Compensation paid to H-2A visa holders. Filing a tax ammendment   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. Filing a tax ammendment Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Filing a tax ammendment   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Filing a tax ammendment In this case, the worker must give the employer a completed Form W-4. Filing a tax ammendment Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Filing a tax ammendment   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Filing a tax ammendment For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Filing a tax ammendment Trust fund recovery penalty. Filing a tax ammendment   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Filing a tax ammendment A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Filing a tax ammendment A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Filing a tax ammendment   Willfully means voluntarily, consciously, and intentionally. Filing a tax ammendment Paying other expenses of the business instead of the taxes due is acting willfully. Filing a tax ammendment Consequences of treating an employee as an independent contractor. Filing a tax ammendment   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Filing a tax ammendment See Publication 15-A for more information. Filing a tax ammendment Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Filing a tax ammendment You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Filing a tax ammendment You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Filing a tax ammendment These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Filing a tax ammendment See Family Employees , earlier. Filing a tax ammendment Alien farmworkers. Filing a tax ammendment   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Filing a tax ammendment However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Filing a tax ammendment Commodity wages. Filing a tax ammendment   Payments in kind for farm labor are not cash wages. Filing a tax ammendment Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Filing a tax ammendment Tax rate and credit. Filing a tax ammendment   The gross FUTA tax rate is 6. Filing a tax ammendment 0% of the first $7,000 cash wages you pay to each employee during the year. Filing a tax ammendment However, you are given a credit of up to 5. Filing a tax ammendment 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Filing a tax ammendment If your state tax rate (experience rate) is less than 5. Filing a tax ammendment 4%, you may still be allowed the full 5. Filing a tax ammendment 4% credit. Filing a tax ammendment   If you do not pay the state tax, you cannot take the credit. Filing a tax ammendment If you are exempt from state unemployment tax for any reason, the full 6. Filing a tax ammendment 0% rate applies. Filing a tax ammendment See the Instructions for Form 940 for additional information. Filing a tax ammendment More information. Filing a tax ammendment   For more information on FUTA tax, see Publication 51 (Circular A). Filing a tax ammendment Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Filing a tax ammendment It must not be collected or deducted from the wages of your employees. Filing a tax ammendment Form 940. Filing a tax ammendment   Report FUTA tax on Form 940. Filing a tax ammendment The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Filing a tax ammendment Deposits. Filing a tax ammendment   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Filing a tax ammendment If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Filing a tax ammendment You can add it to the tax for the next quarter. Filing a tax ammendment If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Filing a tax ammendment If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Filing a tax ammendment Electronic deposit requirement. Filing a tax ammendment   You must use electronic funds transfer to make all federal tax deposits. Filing a tax ammendment Generally, electronic funds transfers are made using EFTPS. Filing a tax ammendment 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 a tax ammendment Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing a tax ammendment EFTPS is a free service provided by the Department of Treasury. Filing a tax ammendment Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing a tax ammendment   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Filing a tax ammendment To get more information about EFTPS or to enroll in EFTPS, visit www. Filing a tax ammendment eftps. Filing a tax ammendment gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing a tax ammendment Additional information about EFTPS is also available in Publication 966. Filing a tax ammendment Prev  Up  Next   Home   More Online Publications
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Filing a tax ammendment Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Filing a tax ammendment Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Filing a tax ammendment Aged, home for, Home for the aged. Filing a tax ammendment Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Filing a tax ammendment Alumni association, Alumni association. Filing a tax ammendment Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Filing a tax ammendment Conformed copy, Conformed copy. Filing a tax ammendment Description of activities, Description of activities. Filing a tax ammendment Employer identification number, Required Inclusions Financial data, Financial data. Filing a tax ammendment Organizing documents, Organizing documents. Filing a tax ammendment Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Filing a tax ammendment , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Filing a tax ammendment Attribution, special rules, Special rules of attribution. Filing a tax ammendment B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Filing a tax ammendment Bureau defined, Bureau defined. Filing a tax ammendment Burial benefit insurance, Burial and funeral benefit insurance organization. Filing a tax ammendment Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Filing a tax ammendment C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Filing a tax ammendment Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Filing a tax ammendment Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Filing a tax ammendment Integrated auxiliaries, Integrated auxiliaries. Filing a tax ammendment Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Filing a tax ammendment CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Filing a tax ammendment Comments, Comments and suggestions. Filing a tax ammendment Community association, Other organizations. Filing a tax ammendment Community nursing bureau, Community nursing bureau. Filing a tax ammendment Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Filing a tax ammendment Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Filing a tax ammendment Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Filing a tax ammendment Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Filing a tax ammendment E Educational organizations, Educational Organizations, Educational organizations. Filing a tax ammendment Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Filing a tax ammendment Estimated tax, Estimated tax. Filing a tax ammendment Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Filing a tax ammendment Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Filing a tax ammendment Family members, Family members. Filing a tax ammendment Substantial influence, Persons not considered to have substantial influence. Filing a tax ammendment Disregarded benefits, Disregarded benefits. Filing a tax ammendment Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Filing a tax ammendment , Exception. Filing a tax ammendment Excise tax, Excise tax on excess benefit transactions. Filing a tax ammendment Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Filing a tax ammendment Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Filing a tax ammendment Excise tax Black lung benefit trust, Excise taxes. Filing a tax ammendment Lobbying expenditures, Tax on excess expenditures to influence legislation. Filing a tax ammendment , Tax on disqualifying lobbying expenditures. Filing a tax ammendment Political expenditures, Excise taxes on political expenditures. Filing a tax ammendment Private foundations, Excise taxes on private foundations. Filing a tax ammendment , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Filing a tax ammendment Extensions of time, Extensions of time for filing. Filing a tax ammendment F Facts and circumstances test, Facts and circumstances test. Filing a tax ammendment Fair market value, estimate of, Good faith estimate of fair market value (FMV). Filing a tax ammendment Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Filing a tax ammendment , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Filing a tax ammendment , Information required for subordinate organizations. Filing a tax ammendment , Annual Information Return, Form 1023. Filing a tax ammendment , Organizations Not Required To File Form 1023, Private Schools, When to file application. Filing a tax ammendment , Lobbying Expenditures, Volunteer fire companies. Filing a tax ammendment 1024, Forms Required, Application made under wrong paragraph of section 501(c). Filing a tax ammendment , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Filing a tax ammendment , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Filing a tax ammendment 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Filing a tax ammendment 2848, Power of attorney. Filing a tax ammendment , Representation. Filing a tax ammendment 4720, Tax on excess expenditures to influence legislation. Filing a tax ammendment 5578, Certification. Filing a tax ammendment 5768, Making the election. Filing a tax ammendment 6069, Tax treatment of donations. Filing a tax ammendment 8274, FICA tax exemption election. Filing a tax ammendment 8282, Dispositions of donated property. Filing a tax ammendment 8283, Form 8283. Filing a tax ammendment 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Filing a tax ammendment 8821, Representation. Filing a tax ammendment 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Filing a tax ammendment 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Filing a tax ammendment 990-PF, Form 990-PF, Excise taxes on private foundations. Filing a tax ammendment , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Filing a tax ammendment W–2, Revoking the election. Filing a tax ammendment Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Filing a tax ammendment , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Filing a tax ammendment Funeral benefit insurance, Burial and funeral benefit insurance organization. Filing a tax ammendment G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Filing a tax ammendment Good faith determinations, What's New, New organization. Filing a tax ammendment Governmental unit, Governmental units. Filing a tax ammendment Grant Distinguished from gross receipts, Grants. Filing a tax ammendment Exclusion for unusual grant, Unusual grants. Filing a tax ammendment , Unusual grants. Filing a tax ammendment From public charity, Grants from public charities. Filing a tax ammendment , Grants from public charities. Filing a tax ammendment Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Filing a tax ammendment Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Filing a tax ammendment Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Filing a tax ammendment Homeowners' association, Homeowners' associations. Filing a tax ammendment Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Filing a tax ammendment , Hospitals and medical research organizations. Filing a tax ammendment I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Filing a tax ammendment Instrumentalities, Instrumentalities. Filing a tax ammendment Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Filing a tax ammendment , Labor Organizations Law, public interest, Public-interest law firms. Filing a tax ammendment Legislative activity, Lobbying Expenditures, Legislative activity. Filing a tax ammendment Listed transaction, Prohibited tax shelter transaction. Filing a tax ammendment Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Filing a tax ammendment Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Filing a tax ammendment M Medical research organization, Medical research organization. Filing a tax ammendment Medicare and Medicaid payments, Medicare and Medicaid payments. Filing a tax ammendment Membership fee, Membership fees. Filing a tax ammendment , Membership fees distinguished from gross receipts. Filing a tax ammendment Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Filing a tax ammendment O One-third support test, One-third support test. Filing a tax ammendment Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Filing a tax ammendment Distribution, Distribution. Filing a tax ammendment Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Filing a tax ammendment Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Filing a tax ammendment , Penalties. Filing a tax ammendment , Penalty. Filing a tax ammendment Failure to file, Penalties for failure to file. Filing a tax ammendment Perpetual care organization, Perpetual care organization. Filing a tax ammendment Political activity, Dues Used for Lobbying or Political Activities, Political activity. Filing a tax ammendment , Political activity. Filing a tax ammendment Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Filing a tax ammendment Preferred stock, Common and preferred stock. Filing a tax ammendment Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Filing a tax ammendment Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Filing a tax ammendment Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Filing a tax ammendment Prohibited reportable transactions, Prohibited tax shelter transaction. Filing a tax ammendment Subsequently listed transaction, Subsequently listed transaction. Filing a tax ammendment Tax-exempt entities, Tax-exempt entities. Filing a tax ammendment Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Filing a tax ammendment Grant from, Grants from public charities. Filing a tax ammendment Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Filing a tax ammendment , One-third support test. Filing a tax ammendment Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Filing a tax ammendment Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Filing a tax ammendment , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Filing a tax ammendment Ten-percent-of-support, Ten-percent-of-support requirement. Filing a tax ammendment R Racial composition, How to determine racial composition. Filing a tax ammendment Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Filing a tax ammendment Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Filing a tax ammendment Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Filing a tax ammendment Scholarships, Scholarships. Filing a tax ammendment School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Filing a tax ammendment Social clubs, Organizations subject to requirements. Filing a tax ammendment , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Filing a tax ammendment , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Filing a tax ammendment Sports organization, amateur, Qualified amateur sports organization. Filing a tax ammendment State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Filing a tax ammendment Suggestions, Comments and suggestions. Filing a tax ammendment Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Filing a tax ammendment , Support from a governmental unit. Filing a tax ammendment , Support from the general public. Filing a tax ammendment Support test, One-third support test. Filing a tax ammendment Facts and circumstances, Facts and circumstances test. Filing a tax ammendment One-third, One-third support test. Filing a tax ammendment Public charity, One-third support test. Filing a tax ammendment Supporting organization, Supporting organization transactions occurring after July 25, 2006. Filing a tax ammendment T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Filing a tax ammendment , Unusual grants. Filing a tax ammendment User fee, Power of attorney. Filing a tax ammendment , User fee. Filing a tax ammendment V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Filing a tax ammendment W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Filing a tax ammendment Withholding information from public, Requests for withholding of information from the public. Filing a tax ammendment Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Filing a tax ammendment Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications