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Free File State Tax

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Free File State Tax

Free file state tax Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Free file state tax Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Free file state tax A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Free file state tax The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Free file state tax A corporation. Free file state tax A fiscal year taxpayer. Free file state tax A dealer in securities or commodities required to register as such under the laws of the United States or a state. Free file state tax A real estate investment trust (as defined in section 856). Free file state tax An entity registered at all times during the tax year under the Investment Company Act of 1940. Free file state tax A common trust fund (as defined in section 584(a)). Free file state tax A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Free file state tax Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Free file state tax A REMIC. Free file state tax Note. Free file state tax A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Free file state tax The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Free file state tax How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Free file state tax You can request information from the representative or issuer by telephone or mail. Free file state tax If only an address is listed in the directory, you must request the information in writing. Free file state tax Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Free file state tax The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Free file state tax The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Free file state tax If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Free file state tax Prev  Up  Next   Home   More Online Publications
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Small Business Tax Workshops and Webinars

Small Business Webinars

The IRS broadcasts webinars on a variety of subjects aimed at educating small business owners on issues affecting them. Online access provides the convenience of viewing webinars whenever and wherever you choose.

Visit Webinars for Small Businesses for a list of upcoming webinars.

Small Business Tax Workshops

Small Business Taxes: The Virtual Workshop is available on online to help new small business owners understand and meet their federal tax obligations.

Small business workshops, designed to help the small business owner understand and fulfill their federal tax responsibilities, are held at various locations throughout the country. Workshops are sponsored and presented by IRS partners specializing in federal tax.

Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Although most are free, some workshops have fees paid directly to the sponsoring organization, not the IRS.

Workshops in Spanish (Talleres en español)

If you live near a state line, please look for workshops in nearby cities of the bordering state.

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Page Last Reviewed or Updated: 03-Dec-2013

The Free File State Tax

Free file state tax Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Free file state tax irs. Free file state tax gov/pub15. Free file state tax What's New Social security and Medicare tax for 2014. Free file state tax  The social security tax rate is 6. Free file state tax 2% each for the employee and employer, unchanged from 2013. Free file state tax The social security wage base limit is $117,000. Free file state tax The Medicare tax rate is 1. Free file state tax 45% each for the employee and employer, unchanged from 2013. Free file state tax There is no wage base limit for Medicare tax. Free file state tax 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 state tax Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free file state tax 2014 withholdng tables. Free file state tax  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Free file state tax Withholding allowance. Free file state tax  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free file state tax Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Free file state tax  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Free file state tax A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Free file state tax For more information see Notice 2013-77, 2013-50 I. Free file state tax R. Free file state tax B. Free file state tax 632, available at www. Free file state tax irs. Free file state tax gov/irb/2013-50_IRB/ar10. Free file state tax html. Free file state tax Change of responsible party. Free file state tax  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 state tax Form 8822-B must be filed within 60 days of the change. Free file state tax 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 state tax For a definition of “responsible party,” see the Form 8822-B instructions. Free file state tax Same-sex marriage. Free file state tax  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 state tax For more information, see Revenue Ruling 2013-17, 2013-38 I. Free file state tax R. Free file state tax B. Free file state tax 201, available at www. Free file state tax irs. Free file state tax gov/irb/2013-38_IRB/ar07. Free file state tax html. Free file state tax Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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 state tax Notice 2013-61, 2013-44 I. Free file state tax R. Free file state tax B. Free file state tax 432, is available at www. Free file state tax irs. Free file state tax gov/irb/2013-44_IRB/ar10. Free file state tax html. Free file state tax Reminders Additional Medicare Tax withholding. Free file state tax  In addition to withholding Medicare tax at 1. Free file state tax 45%, you must withhold a 0. Free file state tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free file state tax 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 state tax Additional Medicare Tax is only imposed on the employee. Free file state tax There is no employer share of Additional Medicare Tax. Free file state tax 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 state tax 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. Free file state tax For more information on Additional Medicare Tax, visit IRS. Free file state tax gov and enter “Additional Medicare Tax” in the search box. Free file state tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free file state tax  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Free file state tax 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 state tax For more information, visit IRS. Free file state tax gov and enter “work opportunity tax credit” in the search box. Free file state tax Outsourcing payroll duties. Free file state tax  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 state tax The employer remains responsible if the third party fails to perform any required action. Free file state tax 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 state tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free file state tax COBRA premium assistance credit. Free file state tax  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 state tax See COBRA premium assistance credit under Introduction. Free file state tax Federal tax deposits must be made by electronic funds transfer. Free file state tax  You must use electronic funds transfer to make all federal tax deposits. Free file state tax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free file state tax 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 state tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free file state tax EFTPS is a free service provided by the Department of Treasury. Free file state tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free file state tax For more information on making federal tax deposits, see How To Deposit in section 11. Free file state tax To get more information about EFTPS or to enroll in EFTPS, visit www. Free file state tax eftps. Free file state tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free file state tax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free file state tax You must receive written notice from the IRS to file Form 944. Free file state tax  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Free file state tax S. Free file state tax Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Free file state tax You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Free file state tax For more information on requesting to file Form 944, visit IRS. Free file state tax gov and enter “file employment taxes annually” in the search box. Free file state tax Employers can request to file Forms 941 instead of Form 944. Free file state tax  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Free file state tax You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Free file state tax For more information on requesting to file Form 944, visit IRS. Free file state tax gov and enter “file employment taxes annually” in the search box. Free file state tax Aggregate Form 941 filers. Free file state tax  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Free file state tax Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Free file state tax To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Free file state tax Aggregate Form 940 filers. Free file state tax  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free file state tax Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Free file state tax To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Free file state tax Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free file state tax Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Free file state tax Spend less time and worry about taxes and more time running your business. Free file state tax Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free file state tax For e-file, visit www. Free file state tax irs. Free file state tax gov/efile for additional information. Free file state tax For EFTPS, visit www. Free file state tax eftps. Free file state tax gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Free file state tax For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Free file state tax socialsecurity. Free file state tax gov/employer. Free file state tax If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free file state tax If a valid EIN is not provided, the return or payment will not be processed. Free file state tax This may result in penalties and delays in processing your return or payment. Free file state tax Electronic funds withdrawal (EFW). Free file state tax  If you file Form 940, Form 941, Form 944, or Form 945 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 state tax However, do not use EFW to make federal tax deposits. Free file state tax For more information on paying your taxes using EFW, visit the IRS website at www. Free file state tax irs. Free file state tax gov/e-pay. Free file state tax A fee may be charged to file electronically. Free file state tax Credit or debit card payments. Free file state tax  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Free file state tax irs. Free file state tax gov/e-pay. Free file state tax However, do not use credit or debit cards to make federal tax deposits. Free file state tax Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Free file state tax For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free file state tax 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 state tax Hiring New Employees Eligibility for employment. Free file state tax  You must verify that each new employee is legally eligible to work in the United States. Free file state tax This includes completing the U. Free file state tax S. Free file state tax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free file state tax You can get the form from USCIS offices or by calling 1-800-870-3676. Free file state tax Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free file state tax uscis. Free file state tax gov for more information. Free file state tax New hire reporting. Free file state tax  You are required to report any new employee to a designated state new hire registry. Free file state tax 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 state tax Many states accept a copy of Form W-4 with employer information added. Free file state tax Visit the Office of Child Support Enforcement website at www. Free file state tax acf. Free file state tax hhs. Free file state tax gov/programs/cse/newhire for more information. Free file state tax W-4 request. Free file state tax  Ask each new employee to complete the 2014 Form W-4. Free file state tax See section 9. Free file state tax Name and social security number. Free file state tax  Record each new employee's name and number from his or her social security card. Free file state tax Any employee without a social security card should apply for one. Free file state tax See section 4. Free file state tax Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Free file state tax  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Free file state tax Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Free file state tax Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Free file state tax See section 13 for more information. Free file state tax Income tax withholding. Free file state tax  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Free file state tax If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Free file state tax Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Free file state tax Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Free file state tax See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Free file state tax Publication 15-A includes information about withholding on pensions and annuities. Free file state tax Zero wage return. Free file state tax  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Free file state tax The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Free file state tax irs. Free file state tax gov/efile. Free file state tax Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Free file state tax Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Free file state tax Each item in this list has a page reference to a more detailed discussion in this publication. Free file state tax   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Free file state tax 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 state tax 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 you file (for example, Instructions for Form 1099-MISC). Free file state tax Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Free file state tax See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Free file state tax If you file 250 or more Forms 1099, you must file them electronically. Free file state tax If you file 250 or more Forms W-2, you must file them electronically. Free file state tax SSA will not accept Forms W-2 and W-3 filed on magnetic media. Free file state tax Information reporting customer service site. Free file state tax  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 state tax If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Free file state tax The center can also be reached by email at mccirp@irs. Free file state tax gov. Free file state tax Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free file state tax Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Free file state tax Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Free file state tax Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Free file state tax Military retirement. Free file state tax Gambling winnings. Free file state tax Indian gaming profits. Free file state tax Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Free file state tax Payments subject to backup withholding. Free file state tax For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Free file state tax All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Free file state tax Distributions from nonqualified pension plans and deferred compensation plans. Free file state tax  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Free file state tax However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free file state tax ; income tax withheld must be reported on Form 945. Free file state tax Backup withholding. Free file state tax  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Free file state tax This withholding is referred to as “backup withholding. Free file state tax ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Free file state tax In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Free file state tax Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Free file state tax You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Free file state tax You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Free file state tax The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Free file state tax For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Free file state tax Recordkeeping Keep all records of employment taxes for at least 4 years. Free file state tax These should be available for IRS review. Free file state tax Your records should include the following information. Free file state tax Your EIN. Free file state tax Amounts and dates of all wage, annuity, and pension payments. Free file state tax Amounts of tips reported to you by your employees. Free file state tax Records of allocated tips. Free file state tax The fair market value of in-kind wages paid. Free file state tax Names, addresses, social security numbers, and occupations of employees and recipients. Free file state tax Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free file state tax Dates of employment for each employee. Free file state tax 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 payors made to them. Free file state tax Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Free file state tax Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Free file state tax Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free file state tax Copies of returns filed and confirmation numbers. Free file state tax Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free file state tax Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Free file state tax Do not mail Form 8822-B with your employment tax return. Free file state tax Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Free file state tax The list includes only the following: DHL Express (DHL): DHL Same Day Service. Free file state tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free file state tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free file state tax M. Free file state tax , UPS Worldwide Express Plus, and UPS Worldwide Express. Free file state tax For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free file state tax gov and enter “private delivery service” in the search box. Free file state tax Your private delivery service can tell you how to get written proof of the mailing date. Free file state tax   Private delivery services cannot deliver items to P. Free file state tax O. Free file state tax boxes. Free file state tax You must use the U. Free file state tax S. Free file state tax Postal Service to mail any item to an IRS P. Free file state tax O. Free file state tax box address. Free file state tax Telephone Help Tax questions. Free file state tax   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Free file state tax Help for people with disabilities. Free file state tax  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Free file state tax You may also use this number for assistance with unresolved tax problems. Free file state tax Recorded tax information (TeleTax). Free file state tax  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Free file state tax You can listen to up to three topics on each call you make. Free file state tax Touch-Tone service is available 24 hours a day, 7 days a week. Free file state tax TeleTax topics are also available on the IRS website at www. Free file state tax irs. Free file state tax gov/taxtopics. Free file state tax Most tax topics listed below are also available in Spanish. Free file state tax For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Free file state tax irs. Free file state tax gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Free file state tax A list of employment tax topics is provided next. Free file state tax Select, by number, the topic you want to hear and call 1-800-829-4477. Free file state tax For the directory of all topics, select Topic 123. Free file state tax Teletax Topics Topic No. Free file state tax Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Free file state tax Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Free file state tax  Visit the IRS website at www. Free file state tax irs. Free file state tax gov/businesses and click on the Employment Taxes link under Businesses Topics. Free file state tax Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Free file state tax irs. Free file state tax gov/businesses. Free file state tax To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Free file state tax You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Free file state tax 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 state tax Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free file state tax socialsecurity. Free file state tax gov/employer to register for Business Services Online. Free file state tax You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Free file state tax In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Free file state tax Form W-3 will be created for you based on your Forms W-2. Free file state tax Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Free file state tax There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Free file state tax See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Free file state tax Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free file state tax The penalty is $25 or 2% of the payment, whichever is more. Free file state tax However, the penalty on dishonored payments of $24. Free file state tax 99 or less is an amount equal to the payment. Free file state tax For example, a dishonored payment of $18 is charged a penalty of $18. Free file state tax Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Free file state tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file state tax 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 state tax Calendar The following is a list of important dates. Free file state tax Also see Publication 509, Tax Calendars. Free file state tax   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Free file state tax 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 state tax However, a statewide legal holiday does not delay the due date of federal tax deposits. Free file state tax See Deposits on Business Days Only in section 11. Free file state tax 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 state tax S. Free file state tax Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Free file state tax See Private Delivery Services under Reminders for more information. Free file state tax Introduction This publication explains your tax responsibilities as an employer. Free file state tax It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Free file state tax It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Free file state tax This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Free file state tax References to “income tax” in this guide apply only to “federal” income tax. Free file state tax Contact your state or local tax department to determine if their rules are different. Free file state tax Additional employment tax information is available in Publication 15-A. Free file state tax Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Free file state tax 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 state tax Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Free file state tax Income tax. Free file state tax Social security tax. Free file state tax Medicare tax. Free file state tax FUTA tax. Free file state tax There are exceptions to these requirements. Free file state tax See section 15 for guidance. Free file state tax Railroad retirement taxes are explained in the Instructions for Form CT-1. Free file state tax Comments and suggestions. Free file state tax   We welcome your comments about this publication and your suggestions for future editions. Free file state tax   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Free file state tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file state tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file state tax   You can also send us comments from www. Free file state tax irs. Free file state tax gov/formspubs. Free file state tax Click on More Information and then click on Comment on Tax Forms and Publications. Free file state tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free file state tax Federal Government employers. Free file state tax   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Free file state tax State and local government employers. Free file state tax   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Free file state tax Most elected and appointed public officials of state or local governments are employees under common law rules. Free file state tax See chapter 3 of Publication 963, Federal-State Reference Guide. Free file state tax In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Free file state tax See section 15 for more information on the exceptions. Free file state tax   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Free file state tax irs. Free file state tax gov/pub/irs-irbs/irb00-06. Free file state tax pdf. Free file state tax   You can get information on reporting and social security coverage from your local IRS office. Free file state tax If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Free file state tax To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Free file state tax ncsssa. Free file state tax org. Free file state tax Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free file state tax   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free file state tax 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 state tax See Regulations sections 1. Free file state tax 1361-4(a)(7) and 301. Free file state tax 7701-2(c)(2)(iv). Free file state tax COBRA premium assistance credit. Free file state tax   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 state tax 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 state tax Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free file state tax Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free file state tax Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free file state tax For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free file state tax   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 state tax 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 state tax   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 state tax The assistance for the coverage can last up to 15 months. Free file state tax   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 state tax For more information see Notice 2009-27, 2009-16 I. Free file state tax R. Free file state tax B. Free file state tax 838, available at www. Free file state tax irs. Free file state tax gov/irb/2009-16_irb/ar09. Free file state tax html. Free file state tax   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 state tax   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Free file state tax The reimbursement is made through a credit against the employer's employment tax liabilities. Free file state tax For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Free file state tax The credit is treated as a deposit made on the first day of the return period (quarter or year). Free file state tax In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free file state tax 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 state tax   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free file state tax Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Free file state tax 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 state tax 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 state tax 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 state tax Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free file state tax A record of the 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 state tax   For more information, visit IRS. Free file state tax gov and enter “COBRA” in the search box. Free file state tax Prev  Up  Next   Home   More Online Publications