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Free File 2011 Taxes Online

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Free File 2011 Taxes Online

Free file 2011 taxes online Index A Asistencia, Cómo Obtener Ayuda con los Impuestos Ayuda, Cómo Obtener Ayuda con los Impuestos Ayuda tributaria, Cómo Obtener Ayuda con los Impuestos B Base ajustada Hoja de Trabajo 1 para calcular, Instrucciones para la Hoja de Trabajo A. Free file 2011 taxes online H Hojas de Trabajo Base ajustada (Hoja de Trabajo 1), Instrucciones para la Hoja de Trabajo A. Free file 2011 taxes online I Información de usuarios de equipo TTY/TDD, Cómo Obtener Ayuda con los Impuestos M Más información, Cómo Obtener Ayuda con los Impuestos P Publicaciones, Cómo Obtener Ayuda con los Impuestos S Servicios Tributario Gratuito, Cómo Obtener Ayuda con los Impuestos V Vea la ayuda tributaria, Cómo Obtener Ayuda con los Impuestos Prev  Up     Home   More Online Publications
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The Free File 2011 Taxes Online

Free file 2011 taxes online Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/pub51. Free file 2011 taxes online What's New Social security and Medicare tax for 2014. Free file 2011 taxes online  The social security tax rate is 6. Free file 2011 taxes online 2% each for the employee and employer, unchanged from 2013. Free file 2011 taxes online The social security wage base limit is $117,000. Free file 2011 taxes online The Medicare tax rate is 1. Free file 2011 taxes online 45% each for the employee and employer, unchanged from 2013. Free file 2011 taxes online There is no wage base limit for Medicare tax. Free file 2011 taxes online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free file 2011 taxes online Withholding allowance. Free file 2011 taxes online  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free file 2011 taxes online Change of responsible party. Free file 2011 taxes online  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free file 2011 taxes online Form 8822-B must be filed within 60 days of the change. Free file 2011 taxes online If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free file 2011 taxes online For a definition of "responsible party", see the Form 8822-B instructions. Free file 2011 taxes online Same-sex marriage. Free file 2011 taxes online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free file 2011 taxes online For more information, see Revenue Ruling 2013-17, 2013-38 I. Free file 2011 taxes online R. Free file 2011 taxes online B. Free file 2011 taxes online 201, available at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/irb/2013-38_IRB/ar07. Free file 2011 taxes online html. Free file 2011 taxes online Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free file 2011 taxes online Notice 2013-61, 2013-44 I. Free file 2011 taxes online R. Free file 2011 taxes online B. Free file 2011 taxes online 432, is available at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/irb/2013-44_IRB/ar10. Free file 2011 taxes online html. Free file 2011 taxes online Reminders Additional Medicare Tax withholding. Free file 2011 taxes online  In addition to withholding Medicare tax at 1. Free file 2011 taxes online 45%, you must withhold a 0. Free file 2011 taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free file 2011 taxes online 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. Free file 2011 taxes online Additional Medicare Tax is only imposed on the employee. Free file 2011 taxes online There is no employer share of Additional Medicare Tax. Free file 2011 taxes online 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. Free file 2011 taxes online 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. Free file 2011 taxes online For more information on Additional Medicare Tax, visit IRS. Free file 2011 taxes online gov and enter “Additional Medicare Tax” in the search box. Free file 2011 taxes online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free file 2011 taxes online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free file 2011 taxes online 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. Free file 2011 taxes online For more information, visit IRS. Free file 2011 taxes online gov and enter “work opportunity tax credit” in the search box. Free file 2011 taxes online Outsourcing payroll duties. Free file 2011 taxes online  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free file 2011 taxes online The employer remains responsible if the third party fails to perform any required action. Free file 2011 taxes online If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free file 2011 taxes online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free file 2011 taxes online COBRA premium assistance credit. Free file 2011 taxes online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free file 2011 taxes online For more information, see COBRA premium assistance credit under Introduction. Free file 2011 taxes online Compensation paid to H-2A foreign agricultural workers. Free file 2011 taxes online  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free file 2011 taxes online Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free file 2011 taxes online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free file 2011 taxes online 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. Free file 2011 taxes online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free file 2011 taxes online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free file 2011 taxes online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free file 2011 taxes online 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. Free file 2011 taxes online Additional employment tax information. Free file 2011 taxes online  Visit the IRS website at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/businesses and click on Employment Taxes under Businesses Topics. Free file 2011 taxes online For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free file 2011 taxes online m. Free file 2011 taxes online –7:00 p. Free file 2011 taxes online m. Free file 2011 taxes online local time (Alaska and Hawaii follow Pacific time). Free file 2011 taxes online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free file 2011 taxes online Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free file 2011 taxes online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free file 2011 taxes online Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free file 2011 taxes online See Regulations sections 1. Free file 2011 taxes online 1361-4(a)(7) and 301. Free file 2011 taxes online 7701-2(c)(2)(iv). Free file 2011 taxes online Differential wage payments. Free file 2011 taxes online  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free file 2011 taxes online For more information, see Publication 15 (Circular E). Free file 2011 taxes online Federal tax deposits must be made by electronic funds transfer. Free file 2011 taxes online  You must use electronic funds transfer to make all federal tax deposits. Free file 2011 taxes online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free file 2011 taxes online 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. Free file 2011 taxes online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free file 2011 taxes online EFTPS is a free service provided by the Department of Treasury. Free file 2011 taxes online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free file 2011 taxes online For more information on making federal tax deposits, see How To Deposit in section 7. Free file 2011 taxes online To get more information about EFTPS or to enroll in EFTPS, visit www. Free file 2011 taxes online eftps. Free file 2011 taxes online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free file 2011 taxes online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free file 2011 taxes online Electronic filing and payment. Free file 2011 taxes online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free file 2011 taxes online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free file 2011 taxes online Spend less time and worry on taxes and more time running your business. Free file 2011 taxes online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free file 2011 taxes online For e-file, visit the IRS website at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/efile for additional information. Free file 2011 taxes online For EFTPS, visit www. Free file 2011 taxes online eftps. Free file 2011 taxes online gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free file 2011 taxes online For electronic filing of Form W-2, visit www. Free file 2011 taxes online socialsecurity. Free file 2011 taxes online gov/employer. Free file 2011 taxes online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free file 2011 taxes online If a valid EIN is not provided, the return or payment will not be processed. Free file 2011 taxes online This may result in penalties and delays in processing your return or payment. Free file 2011 taxes online Electronic funds withdrawal (EFW). Free file 2011 taxes online  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free file 2011 taxes online However, do not use EFW to make federal tax deposits. Free file 2011 taxes online For more information on paying your taxes using EFW, visit the IRS website at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/e-pay. Free file 2011 taxes online A fee may be charged to file electronically. Free file 2011 taxes online Credit or debit card payments. Free file 2011 taxes online   Employers can pay the balance due shown on Form 943 by credit or debit card. Free file 2011 taxes online Do not use a credit or debit card to make federal tax deposits. Free file 2011 taxes online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/e-pay. Free file 2011 taxes online When you hire a new employee. Free file 2011 taxes online  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free file 2011 taxes online Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free file 2011 taxes online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free file 2011 taxes online If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free file 2011 taxes online See section 1 for more information. Free file 2011 taxes online Eligibility for employment. Free file 2011 taxes online  You must verify that each new employee is legally eligible to work in the United States. Free file 2011 taxes online This includes completing the U. Free file 2011 taxes online S. Free file 2011 taxes online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free file 2011 taxes online You can get the form from USCIS offices or by calling 1-800-870-3676. Free file 2011 taxes online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free file 2011 taxes online uscis. Free file 2011 taxes online gov for more information. Free file 2011 taxes online New hire reporting. Free file 2011 taxes online   You are required to report any new employee to a designated state new-hire registry. Free file 2011 taxes online A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free file 2011 taxes online Many states accept a copy of Form W-4 with employer information added. Free file 2011 taxes online Visit the Office of Child Support Enforcement's website at www. Free file 2011 taxes online acf. Free file 2011 taxes online hhs. Free file 2011 taxes online gov/programs/cse/newhire for more information. Free file 2011 taxes online Dishonored payments. Free file 2011 taxes online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free file 2011 taxes online The penalty is $25 or 2% of the payment, whichever is more. Free file 2011 taxes online However, the penalty on dishonored payments of $24. Free file 2011 taxes online 99 or less is an amount equal to the payment. Free file 2011 taxes online For example, a dishonored payment of $18 is charged a penalty of $18. Free file 2011 taxes online Forms in Spanish. Free file 2011 taxes online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free file 2011 taxes online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free file 2011 taxes online For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free file 2011 taxes online References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free file 2011 taxes online Information returns. Free file 2011 taxes online  You may be required to file information returns to report certain types of payments made during the year. Free file 2011 taxes online For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free file 2011 taxes online For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free file 2011 taxes online Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free file 2011 taxes online See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free file 2011 taxes online If you file 250 or more Forms W-2, you must file them electronically. Free file 2011 taxes online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free file 2011 taxes online Information reporting customer service site. Free file 2011 taxes online  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free file 2011 taxes online If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free file 2011 taxes online The call site can also be reached by email at mccirp@irs. Free file 2011 taxes online gov. Free file 2011 taxes online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free file 2011 taxes online Web-based application for an employer identification number (EIN). Free file 2011 taxes online  You can apply for an employer identification number (EIN) online by visiting IRS. Free file 2011 taxes online gov and clicking on the Apply for an EIN Online link under Tools. Free file 2011 taxes online When a crew leader furnishes workers to you. Free file 2011 taxes online  Record the crew leader's name, address, and EIN. Free file 2011 taxes online See sections 2 and 10. Free file 2011 taxes online Change of address. Free file 2011 taxes online  Use Form 8822-B to notify the IRS of an address change. Free file 2011 taxes online Do not mail form 8822-B with your employment tax return. Free file 2011 taxes online Ordering forms and publications. Free file 2011 taxes online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/businesses. Free file 2011 taxes online Click on the Online Ordering for Information Returns and Employer Returns. Free file 2011 taxes online You can also visit www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/formspubs to download other forms and publications. Free file 2011 taxes online Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free file 2011 taxes online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free file 2011 taxes online socialsecurity. Free file 2011 taxes online gov/employer, to register for Business Services Online. Free file 2011 taxes online You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free file 2011 taxes online Form W-3 will be created for you based on your Forms W-2. Free file 2011 taxes online Tax Questions. Free file 2011 taxes online   If you have a tax question, check the information available on IRS. Free file 2011 taxes online gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free file 2011 taxes online m. Free file 2011 taxes online –7:00 p. Free file 2011 taxes online m. Free file 2011 taxes online local time (Alaska and Hawaii follow Pacific time). Free file 2011 taxes online We cannot answer tax questions sent to the address provided later for comments and suggestions. Free file 2011 taxes online Recordkeeping. Free file 2011 taxes online  Keep all records of employment taxes for at least 4 years. Free file 2011 taxes online These should be available for IRS review. Free file 2011 taxes online Your records should include the following information. Free file 2011 taxes online Your employer identification number (EIN). Free file 2011 taxes online Amounts and dates of all wage, annuity, and pension payments. Free file 2011 taxes online Names, addresses, social security numbers, and occupations of employees and recipients. Free file 2011 taxes online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free file 2011 taxes online Dates of employment for each employee. Free file 2011 taxes online Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free file 2011 taxes online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free file 2011 taxes online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free file 2011 taxes online Copies of returns filed and confirmation numbers. Free file 2011 taxes online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free file 2011 taxes online If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free file 2011 taxes online If the crew leader has no permanent mailing address, record his or her present address. Free file 2011 taxes online Private delivery services. Free file 2011 taxes online  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free file 2011 taxes online The list includes only the following. Free file 2011 taxes online DHL Express (DHL): DHL Same Day Service. Free file 2011 taxes online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free file 2011 taxes online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free file 2011 taxes online M. Free file 2011 taxes online , UPS Worldwide Express Plus, and UPS Worldwide Express. Free file 2011 taxes online For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free file 2011 taxes online gov and enter "private delivery service" in the search box. Free file 2011 taxes online Your private delivery service can tell you how to get written proof of the mailing date. Free file 2011 taxes online Private delivery services cannot deliver items to P. Free file 2011 taxes online O. Free file 2011 taxes online boxes. Free file 2011 taxes online You must use the U. Free file 2011 taxes online S. Free file 2011 taxes online Postal Service to mail any item to an IRS P. Free file 2011 taxes online O. Free file 2011 taxes online box address. Free file 2011 taxes online Photographs of missing children. Free file 2011 taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free file 2011 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file 2011 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file 2011 taxes online Calendar The following are important dates and responsibilities. Free file 2011 taxes online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free file 2011 taxes online Also see Publication 509, Tax Calendars. Free file 2011 taxes online   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. Free file 2011 taxes online A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free file 2011 taxes online However, a statewide legal holiday does not delay the due date of federal tax deposits. Free file 2011 taxes online See Deposits on Business Days Only in section 7. Free file 2011 taxes online For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free file 2011 taxes online S. Free file 2011 taxes online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free file 2011 taxes online See Private delivery services under Reminders. Free file 2011 taxes online By January 31 . Free file 2011 taxes online   File Form 943. Free file 2011 taxes online See section 8 for more information on Form 943. Free file 2011 taxes online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free file 2011 taxes online Furnish each employee with a completed Form W-2. Free file 2011 taxes online Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free file 2011 taxes online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free file 2011 taxes online See section 10 for more information on FUTA. Free file 2011 taxes online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free file 2011 taxes online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free file 2011 taxes online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free file 2011 taxes online By February 15. Free file 2011 taxes online  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free file 2011 taxes online On February 16. Free file 2011 taxes online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free file 2011 taxes online 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. Free file 2011 taxes online If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free file 2011 taxes online See section 5 for more information. Free file 2011 taxes online 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. Free file 2011 taxes online By February 28. Free file 2011 taxes online   File paper Forms 1099 and 1096. Free file 2011 taxes online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free file 2011 taxes online S. Free file 2011 taxes online Information Returns, with the IRS. Free file 2011 taxes online For electronically filed returns, see By March 31 below. Free file 2011 taxes online File paper Forms W-2 and W-3. Free file 2011 taxes online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free file 2011 taxes online For electronically filed returns, see By March 31 next. Free file 2011 taxes online By March 31. Free file 2011 taxes online   File electronic Forms W-2 and 1099. Free file 2011 taxes online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free file 2011 taxes online 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. Free file 2011 taxes online socialsecurity. Free file 2011 taxes online gov/employer. Free file 2011 taxes online For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free file 2011 taxes online By April 30, July 31, October 31, and January 31. Free file 2011 taxes online   Deposit FUTA taxes. Free file 2011 taxes online Deposit FUTA tax if the undeposited amount is over $500. Free file 2011 taxes online Before December 1. Free file 2011 taxes online  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free file 2011 taxes online Introduction This publication is for employers of agricultural workers (farmworkers). Free file 2011 taxes online It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free file 2011 taxes online Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free file 2011 taxes online If you have nonfarm employees, see Publication 15 (Circular E). Free file 2011 taxes online If you have employees in the U. Free file 2011 taxes online S. Free file 2011 taxes online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free file 2011 taxes online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free file 2011 taxes online Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free file 2011 taxes online Comments and suggestions. Free file 2011 taxes online   We welcome your comments about this publication and your suggestions for future editions. Free file 2011 taxes online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free file 2011 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file 2011 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file 2011 taxes online   You can also send us comments from www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/formspubs. Free file 2011 taxes online Click on More Information and then click on Comment on Tax Forms and Publications. Free file 2011 taxes online   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free file 2011 taxes online COBRA premium assistance credit. Free file 2011 taxes online   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free file 2011 taxes online COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free file 2011 taxes online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free file 2011 taxes online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free file 2011 taxes online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free file 2011 taxes online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free file 2011 taxes online   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free file 2011 taxes online For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free file 2011 taxes online   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free file 2011 taxes online The assistance for the coverage can last up to 15 months. Free file 2011 taxes online   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free file 2011 taxes online For more information, see Notice 2009-27, 2009-16 I. Free file 2011 taxes online R. Free file 2011 taxes online B. Free file 2011 taxes online 838, available at www. Free file 2011 taxes online irs. Free file 2011 taxes online gov/irb/2009-16_irb/ar09. Free file 2011 taxes online html. Free file 2011 taxes online   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free file 2011 taxes online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free file 2011 taxes online The reimbursement is made through a credit against the employer's employment tax liabilities. Free file 2011 taxes online For information on how to claim the credit, see the Instructions for Form 943. Free file 2011 taxes online The credit is treated as a deposit made on the first day of the return period. Free file 2011 taxes online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free file 2011 taxes online In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free file 2011 taxes online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free file 2011 taxes online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free file 2011 taxes online In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free file 2011 taxes online In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free file 2011 taxes online Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free file 2011 taxes online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free file 2011 taxes online A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free file 2011 taxes online   For more information, visit IRS. Free file 2011 taxes online gov and enter “COBRA” in the search box. Free file 2011 taxes online Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications