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Free State Tax Forms Online

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Free State Tax Forms Online

Free state tax forms online Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Free state tax forms online Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Free state tax forms online Fiscal-year taxpayers. Free state tax forms online   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Free state tax forms online These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Free state tax forms online First Quarter The first quarter of a calendar year is made up of January, February, and March. Free state tax forms online Second Quarter The second quarter of a calendar year is made up of April, May, and June. Free state tax forms online Third Quarter The third quarter of a calendar year is made up of July, August, and September. Free state tax forms online Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Free state tax forms online Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Free state tax forms online Use the following general guidelines to make these changes. Free state tax forms online The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Free state tax forms online Also see Saturday, Sunday, or legal holiday, earlier. Free state tax forms online Individuals Form 1040. Free state tax forms online    This form is due on the 15th day of the 4th month after the end of your tax year. Free state tax forms online Form 4868 is used to request an extension of time to file Form 1040. Free state tax forms online Estimated tax payments (Form 1040-ES). Free state tax forms online   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Free state tax forms online Partnerships Form 1065. Free state tax forms online   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Free state tax forms online Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Free state tax forms online Form 1065-B (electing large partnerships). Free state tax forms online   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Free state tax forms online Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Free state tax forms online Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Free state tax forms online   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Free state tax forms online S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Free state tax forms online Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Free state tax forms online Estimated tax payments. Free state tax forms online   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Free state tax forms online Form 2553. Free state tax forms online   This form is used to choose S corporation treatment. Free state tax forms online It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Free state tax forms online Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Free state tax forms online Principally, it covers the following federal taxes. Free state tax forms online Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Free state tax forms online Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Free state tax forms online Federal unemployment (FUTA) tax you must pay as an employer. Free state tax forms online The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Free state tax forms online Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Free state tax forms online Forms you may need. Free state tax forms online   The following is a list and description of the primary employment tax forms you may need. Free state tax forms online Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax forms online This form is due the last day of the first calendar month after the calendar year ends. Free state tax forms online Use it to report the FUTA tax on wages you paid. Free state tax forms online Form 941, Employer's QUARTERLY Federal Tax Return. Free state tax forms online This form is due the last day of the first calendar month after the calendar quarter ends. Free state tax forms online Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Free state tax forms online Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Free state tax forms online This form is due the last day of the first calendar month after the calendar year ends. Free state tax forms online Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Free state tax forms online Form 944, Employer's ANNUAL Federal Tax Return. Free state tax forms online This form is due the last day of the first calendar month after the calendar year ends. Free state tax forms online Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Free state tax forms online Form 945, Annual Return of Withheld Federal Income Tax. Free state tax forms online This form is due the last day of the first calendar month after the calendar year ends. Free state tax forms online Use it to report income tax withheld on all nonpayroll items. Free state tax forms online Nonpayroll items include the following. Free state tax forms online Backup withholding. Free state tax forms online Withholding on pensions, annuities, IRAs, and gambling winnings. Free state tax forms online Payments of Indian gaming profits to tribal members. Free state tax forms online Fiscal-year taxpayers. Free state tax forms online   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Free state tax forms online The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Free state tax forms online These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Free state tax forms online See July 31 , later. Free state tax forms online Extended due dates. Free state tax forms online   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Free state tax forms online If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Free state tax forms online However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Free state tax forms online First Quarter The first quarter of a calendar year is made up of January, February, and March. Free state tax forms online Second Quarter The second quarter of a calendar year is made up of April, May, and June. Free state tax forms online Third Quarter The third quarter of a calendar year is made up of July, August, and September. Free state tax forms online Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Free state tax forms online Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Free state tax forms online Use this calendar with Publication 510. Free state tax forms online Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Free state tax forms online References to Form 2290 also apply to Form 2290(SP). Free state tax forms online Forms you may need. Free state tax forms online   The following is a list and description of the excise tax forms you may need. Free state tax forms online Form 11-C, Occupational Tax and Registration Return for Wagering. Free state tax forms online Use this form to register any wagering activity and to pay an occupational tax on wagering. Free state tax forms online File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Free state tax forms online You must file the form before you begin accepting wagers. Free state tax forms online After that, file the form by July 1 of each year. Free state tax forms online Also, see Form 730, later. Free state tax forms online Form 720, Quarterly Federal Excise Tax Return. Free state tax forms online File this form by the last day of the month following the calendar quarter. Free state tax forms online Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Free state tax forms online Form 730, Monthly Tax Return for Wagers. Free state tax forms online Use this form to pay an excise tax on wagers you accept. Free state tax forms online File this form for each month by the last day of the following month. Free state tax forms online Also, see Form 11-C, earlier. Free state tax forms online Form 2290, Heavy Highway Vehicle Use Tax Return. Free state tax forms online Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Free state tax forms online File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Free state tax forms online The tax period begins on July 1 and ends the following June 30. Free state tax forms online You must pay the full year's tax on all vehicles you have in use during the month of July. Free state tax forms online You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Free state tax forms online For more information, see the Instructions for Form 2290. Free state tax forms online Fiscal-year taxpayers. Free state tax forms online   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Free state tax forms online Adjustments for Saturday, Sunday, or legal holidays. Free state tax forms online   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Free state tax forms online For excise taxes, there are two exceptions to this rule. Free state tax forms online For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Free state tax forms online Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Free state tax forms online If the due date falls on a Sunday, the deposit is due on the following Monday. Free state tax forms online For more information, see the Instructions for Form 720. Free state tax forms online The Excise Tax Calendar has been adjusted for all of these provisions. Free state tax forms online Regular method taxes. Free state tax forms online   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Free state tax forms online First Quarter The first quarter of a calendar year is made up of January, February, and March. Free state tax forms online Second Quarter The second quarter of a calendar year is made up of April, May, and June. Free state tax forms online Third Quarter The third quarter of a calendar year is made up of July, August, and September. Free state tax forms online Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Free state tax forms online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free state tax forms online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free state tax forms online Free help with your tax return. Free state tax forms online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state tax forms online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free state tax forms online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state tax forms online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state tax forms online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state tax forms online To find the nearest VITA or TCE site, visit IRS. Free state tax forms online gov or call 1-800-906-9887. Free state tax forms online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state tax forms online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state tax forms online aarp. Free state tax forms online org/money/taxaide or call 1-888-227-7669. Free state tax forms online   For more information on these programs, go to IRS. Free state tax forms online gov and enter “VITA” in the search box. Free state tax forms online Internet. Free state tax forms online IRS. Free state tax forms online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free state tax forms online Apply for an Employer Identification Number (EIN). Free state tax forms online Go to IRS. Free state tax forms online gov and enter Apply for an EIN in the search box. Free state tax forms online Request an Electronic Filing PIN by going to IRS. Free state tax forms online gov and entering Electronic Filing PIN in the search box. Free state tax forms online Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free state tax forms online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax forms online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state tax forms online Checking the status of your amended return. Free state tax forms online Go to IRS. Free state tax forms online gov and enter Where's My Amended Return in the search box. Free state tax forms online Download forms, instructions, and publications, including some accessible versions. Free state tax forms online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free state tax forms online gov or IRS2Go. Free state tax forms online Tax return and tax account transcripts are generally available for the current year and past three years. Free state tax forms online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state tax forms online gov. Free state tax forms online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state tax forms online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state tax forms online gov. Free state tax forms online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free state tax forms online gov or IRS2Go. Free state tax forms online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free state tax forms online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free state tax forms online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free state tax forms online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free state tax forms online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state tax forms online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free state tax forms online gov. Free state tax forms online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state tax forms online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state tax forms online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free state tax forms online AARP offers the Tax-Aide counseling program as part of the TCE program. Free state tax forms online Visit AARP's website to find the nearest Tax-Aide location. Free state tax forms online Research your tax questions. Free state tax forms online Search publications and instructions by topic or keyword. Free state tax forms online Read the Internal Revenue Code, regulations, or other official guidance. Free state tax forms online Read Internal Revenue Bulletins. Free state tax forms online Sign up to receive local and national tax news by email. Free state tax forms online Phone. Free state tax forms online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state tax forms online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free state tax forms online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state tax forms online Call to locate the nearest volunteer help site, 1-800-906-9887. Free state tax forms online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state tax forms online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state tax forms online Most VITA and TCE sites offer free electronic filing. Free state tax forms online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state tax forms online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state tax forms online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free state tax forms online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free state tax forms online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state tax forms online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state tax forms online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax forms online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state tax forms online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state tax forms online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free state tax forms online You should receive your order within 10 business days. Free state tax forms online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free state tax forms online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free state tax forms online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free state tax forms online Call to ask tax questions, 1-800-829-1040. Free state tax forms online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state tax forms online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state tax forms online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free state tax forms online gsa. Free state tax forms online gov/fedrelay. Free state tax forms online Walk-in. Free state tax forms online You can find a selection of forms, publications and services — in-person, face-to-face. Free state tax forms online Products. Free state tax forms online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state tax forms online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state tax forms online Services. Free state tax forms online You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state tax forms online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state tax forms online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state tax forms online No appointment is necessary—just walk in. Free state tax forms online Before visiting, check www. Free state tax forms online irs. Free state tax forms online gov/localcontacts for hours of operation and services provided. Free state tax forms online Mail. Free state tax forms online You can send your order for forms, instructions, and publications to the address below. Free state tax forms online You should receive a response within 10 business days after your request is received. Free state tax forms online  Internal Revenue Service 1201 N. Free state tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free state tax forms online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state tax forms online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state tax forms online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free state tax forms online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state tax forms online You face (or your business is facing) an immediate threat of adverse action. Free state tax forms online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state tax forms online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state tax forms online Here's why we can help: TAS is an independent organization within the IRS. Free state tax forms online Our advocates know how to work with the IRS. Free state tax forms online Our services are free and tailored to meet your needs. Free state tax forms online We have offices in every state, the District of Columbia, and Puerto Rico. Free state tax forms online How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state tax forms online irs. Free state tax forms online gov/advocate, or call us toll-free at 1-877-777-4778. Free state tax forms online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state tax forms online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state tax forms online irs. Free state tax forms online gov/sams. Free state tax forms online Low Income Taxpayer Clinics. Free state tax forms online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state tax forms online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state tax forms online Visit www. Free state tax forms online TaxpayerAdvocate. Free state tax forms online irs. Free state tax forms online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state tax forms online gnewbus01 Prev  Up  Next   Home   More Online Publications
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Understanding your CP25 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Free State Tax Forms Online

Free state tax forms 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 state tax forms online irs. Free state tax forms online gov/pub51. Free state tax forms online What's New Social security and Medicare tax for 2014. Free state tax forms online  The social security tax rate is 6. Free state tax forms online 2% each for the employee and employer, unchanged from 2013. Free state tax forms online The social security wage base limit is $117,000. Free state tax forms online The Medicare tax rate is 1. Free state tax forms online 45% each for the employee and employer, unchanged from 2013. Free state tax forms online There is no wage base limit for Medicare tax. Free state tax forms 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 state tax forms online Withholding allowance. Free state tax forms online  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free state tax forms online Change of responsible party. Free state tax forms 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 state tax forms online Form 8822-B must be filed within 60 days of the change. Free state tax forms 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 state tax forms online For a definition of "responsible party", see the Form 8822-B instructions. Free state tax forms online Same-sex marriage. Free state tax forms 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 state tax forms online For more information, see Revenue Ruling 2013-17, 2013-38 I. Free state tax forms online R. Free state tax forms online B. Free state tax forms online 201, available at www. Free state tax forms online irs. Free state tax forms online gov/irb/2013-38_IRB/ar07. Free state tax forms online html. Free state tax forms 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 state tax forms online Notice 2013-61, 2013-44 I. Free state tax forms online R. Free state tax forms online B. Free state tax forms online 432, is available at www. Free state tax forms online irs. Free state tax forms online gov/irb/2013-44_IRB/ar10. Free state tax forms online html. Free state tax forms online Reminders Additional Medicare Tax withholding. Free state tax forms online  In addition to withholding Medicare tax at 1. Free state tax forms online 45%, you must withhold a 0. Free state tax forms online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state tax forms 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 state tax forms online Additional Medicare Tax is only imposed on the employee. Free state tax forms online There is no employer share of Additional Medicare Tax. Free state tax forms 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 state tax forms 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 state tax forms online For more information on Additional Medicare Tax, visit IRS. Free state tax forms online gov and enter “Additional Medicare Tax” in the search box. Free state tax forms online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free state tax forms 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 state tax forms 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 state tax forms online For more information, visit IRS. Free state tax forms online gov and enter “work opportunity tax credit” in the search box. Free state tax forms online Outsourcing payroll duties. Free state tax forms 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 state tax forms online The employer remains responsible if the third party fails to perform any required action. Free state tax forms 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 state tax forms online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free state tax forms online COBRA premium assistance credit. Free state tax forms 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 state tax forms online For more information, see COBRA premium assistance credit under Introduction. Free state tax forms online Compensation paid to H-2A foreign agricultural workers. Free state tax forms 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 state tax forms 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 state tax forms online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free state tax forms 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 state tax forms online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free state tax forms online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free state tax forms online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free state tax forms 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 state tax forms online Additional employment tax information. Free state tax forms online  Visit the IRS website at www. Free state tax forms online irs. Free state tax forms online gov/businesses and click on Employment Taxes under Businesses Topics. Free state tax forms 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 state tax forms online m. Free state tax forms online –7:00 p. Free state tax forms online m. Free state tax forms online local time (Alaska and Hawaii follow Pacific time). Free state tax forms online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free state tax forms online Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free state tax forms online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free state tax forms 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 state tax forms online See Regulations sections 1. Free state tax forms online 1361-4(a)(7) and 301. Free state tax forms online 7701-2(c)(2)(iv). Free state tax forms online Differential wage payments. Free state tax forms 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 state tax forms online For more information, see Publication 15 (Circular E). Free state tax forms online Federal tax deposits must be made by electronic funds transfer. Free state tax forms online  You must use electronic funds transfer to make all federal tax deposits. Free state tax forms online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state tax forms 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 state tax forms online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state tax forms online EFTPS is a free service provided by the Department of Treasury. Free state tax forms online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state tax forms online For more information on making federal tax deposits, see How To Deposit in section 7. Free state tax forms online To get more information about EFTPS or to enroll in EFTPS, visit www. Free state tax forms online eftps. Free state tax forms online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free state tax forms online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free state tax forms online Electronic filing and payment. Free state tax forms online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free state tax forms online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free state tax forms online Spend less time and worry on taxes and more time running your business. Free state tax forms online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free state tax forms online For e-file, visit the IRS website at www. Free state tax forms online irs. Free state tax forms online gov/efile for additional information. Free state tax forms online For EFTPS, visit www. Free state tax forms online eftps. Free state tax forms 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 state tax forms online For electronic filing of Form W-2, visit www. Free state tax forms online socialsecurity. Free state tax forms online gov/employer. Free state tax forms online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free state tax forms online If a valid EIN is not provided, the return or payment will not be processed. Free state tax forms online This may result in penalties and delays in processing your return or payment. Free state tax forms online Electronic funds withdrawal (EFW). Free state tax forms 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 state tax forms online However, do not use EFW to make federal tax deposits. Free state tax forms online For more information on paying your taxes using EFW, visit the IRS website at www. Free state tax forms online irs. Free state tax forms online gov/e-pay. Free state tax forms online A fee may be charged to file electronically. Free state tax forms online Credit or debit card payments. Free state tax forms online   Employers can pay the balance due shown on Form 943 by credit or debit card. Free state tax forms online Do not use a credit or debit card to make federal tax deposits. Free state tax forms online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free state tax forms online irs. Free state tax forms online gov/e-pay. Free state tax forms online When you hire a new employee. Free state tax forms 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 state tax forms 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 state tax forms online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free state tax forms 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 state tax forms online See section 1 for more information. Free state tax forms online Eligibility for employment. Free state tax forms online  You must verify that each new employee is legally eligible to work in the United States. Free state tax forms online This includes completing the U. Free state tax forms online S. Free state tax forms online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free state tax forms online You can get the form from USCIS offices or by calling 1-800-870-3676. Free state tax forms online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free state tax forms online uscis. Free state tax forms online gov for more information. Free state tax forms online New hire reporting. Free state tax forms online   You are required to report any new employee to a designated state new-hire registry. Free state tax forms 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 state tax forms online Many states accept a copy of Form W-4 with employer information added. Free state tax forms online Visit the Office of Child Support Enforcement's website at www. Free state tax forms online acf. Free state tax forms online hhs. Free state tax forms online gov/programs/cse/newhire for more information. Free state tax forms online Dishonored payments. Free state tax forms online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free state tax forms online The penalty is $25 or 2% of the payment, whichever is more. Free state tax forms online However, the penalty on dishonored payments of $24. Free state tax forms online 99 or less is an amount equal to the payment. Free state tax forms online For example, a dishonored payment of $18 is charged a penalty of $18. Free state tax forms online Forms in Spanish. Free state tax forms online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free state tax forms online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free state tax forms 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 state tax forms 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 state tax forms online Information returns. Free state tax forms online  You may be required to file information returns to report certain types of payments made during the year. Free state tax forms 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 state tax forms 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 state tax forms 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 state tax forms 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 state tax forms online If you file 250 or more Forms W-2, you must file them electronically. Free state tax forms online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free state tax forms online Information reporting customer service site. Free state tax forms 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 state tax forms 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 state tax forms online The call site can also be reached by email at mccirp@irs. Free state tax forms online gov. Free state tax forms online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free state tax forms online Web-based application for an employer identification number (EIN). Free state tax forms online  You can apply for an employer identification number (EIN) online by visiting IRS. Free state tax forms online gov and clicking on the Apply for an EIN Online link under Tools. Free state tax forms online When a crew leader furnishes workers to you. Free state tax forms online  Record the crew leader's name, address, and EIN. Free state tax forms online See sections 2 and 10. Free state tax forms online Change of address. Free state tax forms online  Use Form 8822-B to notify the IRS of an address change. Free state tax forms online Do not mail form 8822-B with your employment tax return. Free state tax forms online Ordering forms and publications. Free state tax forms online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free state tax forms online irs. Free state tax forms online gov/businesses. Free state tax forms online Click on the Online Ordering for Information Returns and Employer Returns. Free state tax forms online You can also visit www. Free state tax forms online irs. Free state tax forms online gov/formspubs to download other forms and publications. Free state tax forms 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 state tax forms online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free state tax forms online socialsecurity. Free state tax forms online gov/employer, to register for Business Services Online. Free state tax forms 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 state tax forms online Form W-3 will be created for you based on your Forms W-2. Free state tax forms online Tax Questions. Free state tax forms online   If you have a tax question, check the information available on IRS. Free state tax forms 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 state tax forms online m. Free state tax forms online –7:00 p. Free state tax forms online m. Free state tax forms online local time (Alaska and Hawaii follow Pacific time). Free state tax forms online We cannot answer tax questions sent to the address provided later for comments and suggestions. Free state tax forms online Recordkeeping. Free state tax forms online  Keep all records of employment taxes for at least 4 years. Free state tax forms online These should be available for IRS review. Free state tax forms online Your records should include the following information. Free state tax forms online Your employer identification number (EIN). Free state tax forms online Amounts and dates of all wage, annuity, and pension payments. Free state tax forms online Names, addresses, social security numbers, and occupations of employees and recipients. Free state tax forms online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free state tax forms online Dates of employment for each employee. Free state tax forms 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 state tax forms online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free state tax forms online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free state tax forms online Copies of returns filed and confirmation numbers. Free state tax forms online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free state tax forms 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 state tax forms online If the crew leader has no permanent mailing address, record his or her present address. Free state tax forms online Private delivery services. Free state tax forms online  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free state tax forms online The list includes only the following. Free state tax forms online DHL Express (DHL): DHL Same Day Service. Free state tax forms online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free state tax forms online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free state tax forms online M. Free state tax forms online , UPS Worldwide Express Plus, and UPS Worldwide Express. Free state tax forms online For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free state tax forms online gov and enter "private delivery service" in the search box. Free state tax forms online Your private delivery service can tell you how to get written proof of the mailing date. Free state tax forms online Private delivery services cannot deliver items to P. Free state tax forms online O. Free state tax forms online boxes. Free state tax forms online You must use the U. Free state tax forms online S. Free state tax forms online Postal Service to mail any item to an IRS P. Free state tax forms online O. Free state tax forms online box address. Free state tax forms online Photographs of missing children. Free state tax forms online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free state tax forms online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax forms 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 state tax forms online Calendar The following are important dates and responsibilities. Free state tax forms online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free state tax forms online Also see Publication 509, Tax Calendars. Free state tax forms 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 state tax forms 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 state tax forms online However, a statewide legal holiday does not delay the due date of federal tax deposits. Free state tax forms online See Deposits on Business Days Only in section 7. Free state tax forms 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 state tax forms online S. Free state tax forms online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free state tax forms online See Private delivery services under Reminders. Free state tax forms online By January 31 . Free state tax forms online   File Form 943. Free state tax forms online See section 8 for more information on Form 943. Free state tax forms online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free state tax forms online Furnish each employee with a completed Form W-2. Free state tax forms 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 state tax forms online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax forms online See section 10 for more information on FUTA. Free state tax forms online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free state tax forms online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free state tax forms online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free state tax forms online By February 15. Free state tax forms 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 state tax forms online On February 16. Free state tax forms online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free state tax forms 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 state tax forms 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 state tax forms online See section 5 for more information. Free state tax forms 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 state tax forms online By February 28. Free state tax forms online   File paper Forms 1099 and 1096. Free state tax forms online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free state tax forms online S. Free state tax forms online Information Returns, with the IRS. Free state tax forms online For electronically filed returns, see By March 31 below. Free state tax forms online File paper Forms W-2 and W-3. Free state tax forms online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free state tax forms online For electronically filed returns, see By March 31 next. Free state tax forms online By March 31. Free state tax forms online   File electronic Forms W-2 and 1099. Free state tax forms online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free state tax forms 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 state tax forms online socialsecurity. Free state tax forms online gov/employer. Free state tax forms 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 state tax forms online By April 30, July 31, October 31, and January 31. Free state tax forms online   Deposit FUTA taxes. Free state tax forms online Deposit FUTA tax if the undeposited amount is over $500. Free state tax forms online Before December 1. Free state tax forms 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 state tax forms online Introduction This publication is for employers of agricultural workers (farmworkers). Free state tax forms 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 state tax forms 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 state tax forms online If you have nonfarm employees, see Publication 15 (Circular E). Free state tax forms online If you have employees in the U. Free state tax forms online S. Free state tax forms online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free state tax forms online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free state tax forms 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 state tax forms online Comments and suggestions. Free state tax forms online   We welcome your comments about this publication and your suggestions for future editions. Free state tax forms online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free state tax forms online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax forms online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax forms online   You can also send us comments from www. Free state tax forms online irs. Free state tax forms online gov/formspubs. Free state tax forms online Click on More Information and then click on Comment on Tax Forms and Publications. Free state tax forms 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 state tax forms online COBRA premium assistance credit. Free state tax forms 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 state tax forms 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 state tax forms online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free state tax forms online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free state tax forms online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free state tax forms online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free state tax forms 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 state tax forms 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 state tax forms 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 state tax forms online The assistance for the coverage can last up to 15 months. Free state tax forms 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 state tax forms online For more information, see Notice 2009-27, 2009-16 I. Free state tax forms online R. Free state tax forms online B. Free state tax forms online 838, available at www. Free state tax forms online irs. Free state tax forms online gov/irb/2009-16_irb/ar09. Free state tax forms online html. Free state tax forms 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 state tax forms online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free state tax forms online The reimbursement is made through a credit against the employer's employment tax liabilities. Free state tax forms online For information on how to claim the credit, see the Instructions for Form 943. Free state tax forms online The credit is treated as a deposit made on the first day of the return period. Free state tax forms online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free state tax forms 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 state tax forms online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free state tax forms online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free state tax forms 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 state tax forms 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 state tax forms 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 state tax forms online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free state tax forms 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 state tax forms online   For more information, visit IRS. Free state tax forms online gov and enter “COBRA” in the search box. Free state tax forms 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