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Freefilefillableforms com Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Freefilefillableforms com Reporting Tips to Your EmployerElectronic tip statement. Freefilefillableforms com Final report. Freefilefillableforms com Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Freefilefillableforms com   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Freefilefillableforms com How to keep a daily tip record. Freefilefillableforms com   There are two ways to keep a daily tip record. Freefilefillableforms com You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Freefilefillableforms com You should keep your daily tip record with your tax or other personal records. Freefilefillableforms com You must keep your records for as long as they are important for administration of the federal tax law. Freefilefillableforms com For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Freefilefillableforms com    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Freefilefillableforms com To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Freefilefillableforms com Publication 1244 is also available at www. Freefilefillableforms com irs. Freefilefillableforms com gov/pub1244. Freefilefillableforms com Publication 1244 includes a 1-year supply of Form 4070A. Freefilefillableforms com Each day, write in the information asked for on the form. Freefilefillableforms com A filled-in Form 4070A is shown on the following page. Freefilefillableforms com   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Freefilefillableforms com Although you do not report these tips to your employer, you must report them on your tax return. Freefilefillableforms com   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Freefilefillableforms com Then, each workday, write the date and the following information. Freefilefillableforms com Cash tips you get directly from customers or from other employees. Freefilefillableforms com Tips from credit and debit card charge customers that your employer pays you. Freefilefillableforms com The value of any noncash tips you get, such as tickets, passes, or other items of value. Freefilefillableforms com The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Freefilefillableforms com Please click here for the text description of the image. Freefilefillableforms com Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Freefilefillableforms com   You can use an electronic system provided by your employer to record your daily tips. Freefilefillableforms com If you do, you must receive and keep a paper copy of this record. Freefilefillableforms com Service charges. Freefilefillableforms com    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Freefilefillableforms com This is part of your wages, not a tip. Freefilefillableforms com The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Freefilefillableforms com See examples below. Freefilefillableforms com Example 1. Freefilefillableforms com Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Freefilefillableforms com Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Freefilefillableforms com Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Freefilefillableforms com Do not include the 18% charge in your tip diary. Freefilefillableforms com Service charges that are paid to you are considered wages, not tips. Freefilefillableforms com Example 2. Freefilefillableforms com Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Freefilefillableforms com David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Freefilefillableforms com Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Freefilefillableforms com Be sure to include this amount in your tip diary. Freefilefillableforms com Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Freefilefillableforms com Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Freefilefillableforms com   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Freefilefillableforms com What tips to report. Freefilefillableforms com   Report to your employer only cash, check, and debit and credit card tips you receive. Freefilefillableforms com   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Freefilefillableforms com   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Freefilefillableforms com Do not report to your employer any portion of the tips you receive that you pass on to other employees. Freefilefillableforms com However, you must report tips you receive from other employees. Freefilefillableforms com   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Freefilefillableforms com You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Freefilefillableforms com How to report. Freefilefillableforms com   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Freefilefillableforms com Fill in the information asked for on the form, sign and date the form, and give it to your employer. Freefilefillableforms com A sample filled-in Form 4070 is shown above. Freefilefillableforms com To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Freefilefillableforms com   If you do not use Form 4070, give your employer a statement with the following information. Freefilefillableforms com Your name, address, and social security number. Freefilefillableforms com Your employer's name, address, and business name (if it is different from your employer's name). Freefilefillableforms com The month (or the dates of any shorter period) in which you received tips. Freefilefillableforms com The total tips required to be reported for that period. Freefilefillableforms com You must sign and date the statement. Freefilefillableforms com Be sure to keep a copy with your tax or other personal records. Freefilefillableforms com   Your employer may require you to report your tips more than once a month. Freefilefillableforms com However, the statement cannot cover a period of more than 1 calendar month. Freefilefillableforms com Electronic tip statement. Freefilefillableforms com   Your employer can have you furnish your tip statements electronically. Freefilefillableforms com When to report. Freefilefillableforms com   Give your report for each month to your employer by the 10th of the next month. Freefilefillableforms com If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Freefilefillableforms com Example. Freefilefillableforms com You must report your tips received in September 2014 by October 10, 2014. Freefilefillableforms com Final report. Freefilefillableforms com   If your employment ends during the month, you can report your tips when your employment ends. Freefilefillableforms com Penalty for not reporting tips. Freefilefillableforms com   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Freefilefillableforms com (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Freefilefillableforms com ) The penalty amount is in addition to the taxes you owe. Freefilefillableforms com   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Freefilefillableforms com To do so, attach a statement to your return explaining why you did not report them. Freefilefillableforms com Giving your employer money for taxes. Freefilefillableforms com   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Freefilefillableforms com If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Freefilefillableforms com   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Freefilefillableforms com All taxes on your regular pay. Freefilefillableforms com Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Freefilefillableforms com Federal, state, and local income taxes on your reported tips. Freefilefillableforms com    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Freefilefillableforms com If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Freefilefillableforms com See Publication 505, Tax Withholding and Estimated Tax, for more information. Freefilefillableforms com    Uncollected taxes. Freefilefillableforms com You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Freefilefillableforms com These uncollected taxes will be shown on your 2013 Form W-2. Freefilefillableforms com See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Freefilefillableforms com Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Freefilefillableforms com The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Freefilefillableforms com There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Freefilefillableforms com A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Freefilefillableforms com For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Freefilefillableforms com irs. Freefilefillableforms com gov/pub/irs-irbs/irb01-02. Freefilefillableforms com pdf. Freefilefillableforms com If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Freefilefillableforms com See Revenue Procedure 2007-32, 2007-22 I. Freefilefillableforms com R. Freefilefillableforms com B. Freefilefillableforms com 1322, available at www. Freefilefillableforms com irs. Freefilefillableforms com gov/pub/irs-irbs/irb07_22. Freefilefillableforms com pdf. Freefilefillableforms com Your employer can provide you with a copy of any applicable agreement. Freefilefillableforms com To find out more about these agreements, visit IRS. Freefilefillableforms com gov and enter “restaurant tip reporting” in the search box. Freefilefillableforms com You may also call 1-800-829-4933, visit www. Freefilefillableforms com irs. Freefilefillableforms com gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Freefilefillableforms com Program@irs. Freefilefillableforms com gov and request information on this program. Freefilefillableforms com Reporting Tips on Your Tax Return How to report tips. Freefilefillableforms com   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Freefilefillableforms com What tips to report. Freefilefillableforms com   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Freefilefillableforms com Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Freefilefillableforms com Add to the amount in box 1 only the tips you did not report to your employer. Freefilefillableforms com   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Freefilefillableforms com Do not include the amount of these tips on your 2013 tax return. Freefilefillableforms com Instead, include them on your 2014 tax return. Freefilefillableforms com Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Freefilefillableforms com Although these tips were received in 2012, you must report them on your 2013 tax return. Freefilefillableforms com   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Freefilefillableforms com Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Freefilefillableforms com However, you must report tips you receive from other employees. Freefilefillableforms com    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Freefilefillableforms com    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Freefilefillableforms com   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Freefilefillableforms com Cash and charge tips you received that totaled less than $20 for any month. Freefilefillableforms com The value of noncash tips, such as tickets, passes, or other items of value. Freefilefillableforms com Example. Freefilefillableforms com Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Freefilefillableforms com Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Freefilefillableforms com He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Freefilefillableforms com Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Freefilefillableforms com He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Freefilefillableforms com Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Freefilefillableforms com    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Freefilefillableforms com To report these taxes, you must file a return even if you would not otherwise have to file. Freefilefillableforms com You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Freefilefillableforms com (You cannot file Form 1040EZ or Form 1040A. Freefilefillableforms com )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Freefilefillableforms com Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Freefilefillableforms com Use Form 8959 to figure Additional Medicare Tax. Freefilefillableforms com If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Freefilefillableforms com To get railroad retirement credit, you must report tips to your employer. Freefilefillableforms com Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Freefilefillableforms com    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Freefilefillableforms com For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Freefilefillableforms com   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Freefilefillableforms com You must report these amounts as additional tax on your return. Freefilefillableforms com   If you worked in the U. Freefilefillableforms com S. Freefilefillableforms com possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Freefilefillableforms com If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Freefilefillableforms com Unlike the uncollected portion of the regular (1. Freefilefillableforms com 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Freefilefillableforms com   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Freefilefillableforms com You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Freefilefillableforms com See the instructions for the appropriate form and line number indicated, and Form 8959. Freefilefillableforms com (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Freefilefillableforms com ) Self-employed persons. Freefilefillableforms com    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Freefilefillableforms com See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Freefilefillableforms com Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Freefilefillableforms com They are not included in box 1 with your wages and reported tips. Freefilefillableforms com If box 8 is blank, this discussion does not apply to you. Freefilefillableforms com What are allocated tips. Freefilefillableforms com   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Freefilefillableforms com Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Freefilefillableforms com No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Freefilefillableforms com How were your allocated tips figured. Freefilefillableforms com   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Freefilefillableforms com Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Freefilefillableforms com For information about the exact allocation method used, ask your employer. Freefilefillableforms com Must you report your allocated tips on your tax return. Freefilefillableforms com   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Freefilefillableforms com Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Freefilefillableforms com Add to the amount in box 1 only the tips you did not report to your employer as required. Freefilefillableforms com This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Freefilefillableforms com   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Freefilefillableforms com How to report allocated tips. Freefilefillableforms com   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Freefilefillableforms com (You cannot file Form 1040A or Form 1040EZ). Freefilefillableforms com    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Freefilefillableforms com Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Freefilefillableforms com See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Freefilefillableforms com How to request an approved lower rate. Freefilefillableforms com   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Freefilefillableforms com Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Freefilefillableforms com The petition must include specific information about the establishment that will justify the lower rate. Freefilefillableforms com A user fee must be paid with the petition. Freefilefillableforms com    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Freefilefillableforms com The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Freefilefillableforms com Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Freefilefillableforms com   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Freefilefillableforms com How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Freefilefillableforms com 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. Freefilefillableforms com Free help with your tax return. Freefilefillableforms com   Free help in preparing your return is available nationwide from IRS-certified volunteers. Freefilefillableforms com The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Freefilefillableforms com The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Freefilefillableforms com 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. Freefilefillableforms com Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Freefilefillableforms com To find the nearest VITA or TCE site, visit IRS. Freefilefillableforms com gov or call 1-800-906-9887. Freefilefillableforms com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Freefilefillableforms com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Freefilefillableforms com aarp. Freefilefillableforms com org/money/taxaide or call 1-888-227-7669. Freefilefillableforms com   For more information on these programs, go to IRS. Freefilefillableforms com gov and enter “VITA” in the search box. Freefilefillableforms com Internet. Freefilefillableforms com IRS. Freefilefillableforms com gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Freefilefillableforms com Apply for an Employer Identification Number (EIN). Freefilefillableforms com Go to IRS. Freefilefillableforms com gov and enter Apply for an EIN in the search box. Freefilefillableforms com Request an Electronic Filing PIN by going to IRS. Freefilefillableforms com gov and entering Electronic Filing PIN in the search box. Freefilefillableforms com Check the status of your 2013 refund with Where's My Refund? Go to IRS. Freefilefillableforms com 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. Freefilefillableforms com 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. Freefilefillableforms com Check the status of your amended return. Freefilefillableforms com Go to IRS. Freefilefillableforms com gov and enter Where's My Amended Return in the search box. Freefilefillableforms com Download forms, instructions, and publications, including some accessible versions. Freefilefillableforms com Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Freefilefillableforms com gov or IRS2Go. Freefilefillableforms com Tax return and tax account transcripts are generally available for the current year and past three years. Freefilefillableforms com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Freefilefillableforms com gov. Freefilefillableforms com 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. Freefilefillableforms com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Freefilefillableforms com gov. Freefilefillableforms com Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Freefilefillableforms com gov or IRS2Go. Freefilefillableforms com Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Freefilefillableforms com An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Freefilefillableforms com Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Freefilefillableforms com If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Freefilefillableforms com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Freefilefillableforms com Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Freefilefillableforms com gov. Freefilefillableforms com 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. Freefilefillableforms com The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freefilefillableforms com Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Freefilefillableforms com AARP offers the Tax-Aide counseling program as part of the TCE program. Freefilefillableforms com Visit AARP's website to find the nearest Tax-Aide location. Freefilefillableforms com Research your tax questions. Freefilefillableforms com Search publications and instructions by topic or keyword. Freefilefillableforms com Read the Internal Revenue Code, regulations, or other official guidance. Freefilefillableforms com Read Internal Revenue Bulletins. Freefilefillableforms com Sign up to receive local and national tax news by email. Freefilefillableforms com Phone. Freefilefillableforms com You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Freefilefillableforms com Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 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Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

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Freefilefillableforms com Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Freefilefillableforms com Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Freefilefillableforms com Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Freefilefillableforms com Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Freefilefillableforms com Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Freefilefillableforms com Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Freefilefillableforms com Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Freefilefillableforms com For more information, see Publication 51 (Circular A). Freefilefillableforms com Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Freefilefillableforms com This is so even when you give the employee freedom of action. Freefilefillableforms com What matters is that you have the right to control the details of how the services are performed. Freefilefillableforms com You are responsible for withholding and paying employment taxes for your employees. Freefilefillableforms com You are also required to file employment tax returns. Freefilefillableforms com These requirements do not apply to amounts that you pay to independent contractors. Freefilefillableforms com See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Freefilefillableforms com If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Freefilefillableforms com Special rules apply to crew leaders. Freefilefillableforms com See Crew Leaders , later. Freefilefillableforms com Employer identification number (EIN). Freefilefillableforms com   If you have employees, you must have an EIN. Freefilefillableforms com If you do not have an EIN, you may apply for one online. Freefilefillableforms com Go to IRS. Freefilefillableforms com gov and click on the Apply for an EIN Online link under Tools. Freefilefillableforms com You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Freefilefillableforms com The hours of operation for both numbers are Monday–Friday form 7:00 a. Freefilefillableforms com m. Freefilefillableforms com –7:00 p. Freefilefillableforms com m. Freefilefillableforms com local time (Alaska and Hawaii follow Pacific time). Freefilefillableforms com You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Freefilefillableforms com Employee's social security number (SSN). Freefilefillableforms com   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Freefilefillableforms com Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Freefilefillableforms com It is also available from the SSA's website at www. Freefilefillableforms com socialsecurity. Freefilefillableforms com gov. Freefilefillableforms com   The employee must furnish evidence of age, identity, and U. Freefilefillableforms com S. Freefilefillableforms com citizenship or lawful immigration status permitting employment with the Form SS-5. Freefilefillableforms com An employee who is age 18 or older must appear in person with this evidence at an SSA office. Freefilefillableforms com Form I-9. Freefilefillableforms com    You must verify that each new employee is legally eligible to work in the United States. Freefilefillableforms com This includes completing the Form I-9, Employment Eligibility Verification. Freefilefillableforms com Form I-9 is available from the U. Freefilefillableforms com S. Freefilefillableforms com Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Freefilefillableforms com Form I-9 is also available from the USCIS website at www. Freefilefillableforms com uscis. Freefilefillableforms com gov. Freefilefillableforms com You can also contact the USCIS at 1-800-375-5283 for more information. Freefilefillableforms com New hire reporting. Freefilefillableforms com   You are required to report any new employee to a designated state new hire registry. Freefilefillableforms com Many states accept a copy of Form W-4 with employer information added. Freefilefillableforms com Visit the Office of Child Support Enforcement website at www. Freefilefillableforms com acf. Freefilefillableforms com hhs. Freefilefillableforms com gov/programs/cse/newhire for more information. Freefilefillableforms com Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Freefilefillableforms com However, certain exemptions may apply to wages paid to your child, spouse, or parent. Freefilefillableforms com Exemptions for your child. Freefilefillableforms com   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Freefilefillableforms com However, see Nonexempt services of a child or spouse , later. Freefilefillableforms com Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Freefilefillableforms com Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Freefilefillableforms com Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Freefilefillableforms com Exemptions for your spouse. Freefilefillableforms com   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Freefilefillableforms com   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Freefilefillableforms com Nonexempt services of a child or spouse. Freefilefillableforms com   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Freefilefillableforms com A corporation, even if it is controlled by you. Freefilefillableforms com A partnership, even if you are a partner. Freefilefillableforms com This does not apply to wages paid to your child if each partner is a parent of the child. Freefilefillableforms com An estate or trust, even if it is the estate of a deceased parent. Freefilefillableforms com In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Freefilefillableforms com Exemptions for your parent. Freefilefillableforms com   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Freefilefillableforms com Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Freefilefillableforms com You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Freefilefillableforms com You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Freefilefillableforms com   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Freefilefillableforms com Qualified joint venture. Freefilefillableforms com   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Freefilefillableforms com For more information about qualified joint ventures, see chapter 12. Freefilefillableforms com Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Freefilefillableforms com Social security and Medicare taxes. Freefilefillableforms com   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Freefilefillableforms com The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Freefilefillableforms com The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Freefilefillableforms com Federal income tax withholding. Freefilefillableforms com   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Freefilefillableforms com Federal unemployment (FUTA) tax. Freefilefillableforms com   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Freefilefillableforms com The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Freefilefillableforms com Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Freefilefillableforms com   The farmer is the employer of workers furnished by a crew leader in all other situations. Freefilefillableforms com In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Freefilefillableforms com For example, some farmers employ individuals to recruit farmworkers exclusively for them. Freefilefillableforms com Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Freefilefillableforms com The farmer is the employer in these cases. Freefilefillableforms com For information about common-law employees, see section 1 of Publication 15-A. Freefilefillableforms com For information about crew leaders, see the Department of Labor website at www. Freefilefillableforms com dol. Freefilefillableforms com gov/whd/regs/compliance/whdfs49. Freefilefillableforms com htm. Freefilefillableforms com Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Freefilefillableforms com You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Freefilefillableforms com The $150 test applies separately to each farmworker that you employ. Freefilefillableforms com If you employ a family of workers, each member is treated separately. Freefilefillableforms com Do not count wages paid by other employers. Freefilefillableforms com You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Freefilefillableforms com If the $2,500 test for the group is not met, the $150 test for an employee still applies. Freefilefillableforms com Exceptions. Freefilefillableforms com   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Freefilefillableforms com However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Freefilefillableforms com   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Freefilefillableforms com   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Freefilefillableforms com Religious exemption. Freefilefillableforms com   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Freefilefillableforms com This exemption is available only if both the employee and the employer are members of the group or division. Freefilefillableforms com   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Freefilefillableforms com Cash wages. Freefilefillableforms com   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Freefilefillableforms com Cash wages include checks, money orders, and any kind of money or cash. Freefilefillableforms com   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Freefilefillableforms com Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Freefilefillableforms com For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Freefilefillableforms com socialsecurity. Freefilefillableforms com gov. Freefilefillableforms com Noncash wages. Freefilefillableforms com    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Freefilefillableforms com Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Freefilefillableforms com However, they are subject to these taxes if the substance of the transaction is a cash payment. Freefilefillableforms com For information on lodging provided as a condition of employment, see Publication 15-B. Freefilefillableforms com   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Freefilefillableforms com Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Freefilefillableforms com Tax rates and social security wage limit. Freefilefillableforms com   For 2013, the employer and the employee will pay the following taxes. Freefilefillableforms com The employer and employee each pay 6. Freefilefillableforms com 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Freefilefillableforms com The employer and employee each pay 1. Freefilefillableforms com 45% of cash wages for Medicare tax (hospital insurance). Freefilefillableforms com The employee pays 0. Freefilefillableforms com 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Freefilefillableforms com Wage limit. Freefilefillableforms com   The limit on wages subject to the social security tax for 2013 is $113,700. Freefilefillableforms com There is no limit on wages subject to the Medicare tax. Freefilefillableforms com All covered wages are subject to the Medicare tax. Freefilefillableforms com Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Freefilefillableforms com Paying employee's share. Freefilefillableforms com   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Freefilefillableforms com It is additional income to the employee. Freefilefillableforms com You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Freefilefillableforms com Example. Freefilefillableforms com Jane operates a small family fruit farm. Freefilefillableforms com She employs day laborers in the picking season to enable her to timely get her crop to market. Freefilefillableforms com She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Freefilefillableforms com When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Freefilefillableforms com For 2013, Jane paid Mary $1,000 during the year. Freefilefillableforms com Susan enters $1,076. Freefilefillableforms com 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Freefilefillableforms com 50 social security and Medicare taxes paid for Mary). Freefilefillableforms com She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Freefilefillableforms com Additional Medicare Tax. Freefilefillableforms com   In addition to withholding Medicare tax at 1. Freefilefillableforms com 45%, you must withhold a 0. Freefilefillableforms com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Freefilefillableforms com 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. Freefilefillableforms com Additional Medicare Tax is only imposed on the employee. Freefilefillableforms com There is no employer share of Additional Medicare Tax. Freefilefillableforms com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Freefilefillableforms com   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). Freefilefillableforms com For more information on Additional Medicare Tax, visit IRS. Freefilefillableforms com gov and enter “Additional Medicare Tax” in the search box. Freefilefillableforms com Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Freefilefillableforms com Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Freefilefillableforms com The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Freefilefillableforms com Form W-4. Freefilefillableforms com   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Freefilefillableforms com In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Freefilefillableforms com An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Freefilefillableforms com   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Freefilefillableforms com   You should give each new employee a Form W-4 as soon as you hire the employee. Freefilefillableforms com For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Freefilefillableforms com Have the employee complete and return the form to you before the first payday. Freefilefillableforms com If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Freefilefillableforms com New Form W-4 for 2014. Freefilefillableforms com   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Freefilefillableforms com Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Freefilefillableforms com You cannot accept substitute Forms W-4 developed by employees. Freefilefillableforms com How to figure withholding. Freefilefillableforms com   You can use one of several methods to determine the amount to withhold. Freefilefillableforms com The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Freefilefillableforms com Publication 51 (Circular A) also contains additional information about federal income tax withholding. Freefilefillableforms com Nonemployee compensation. Freefilefillableforms com   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Freefilefillableforms com However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Freefilefillableforms com For more information, see the Instructions for Form 1099-MISC. Freefilefillableforms com Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Freefilefillableforms com However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Freefilefillableforms com You meet the notification requirement by giving each employee any of the following. Freefilefillableforms com Form W-2, which contains EIC notification on the back of Copy B. Freefilefillableforms com A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Freefilefillableforms com Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Freefilefillableforms com Your own written statement with the exact wording of Notice 797. Freefilefillableforms com For more information, see Publication 51 (Circular A). Freefilefillableforms com Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Freefilefillableforms com You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Freefilefillableforms com If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Freefilefillableforms com You must also pay the employer's share of social security and Medicare taxes. Freefilefillableforms com There is no employer share of Additional Medicare Tax. Freefilefillableforms com Form 943. Freefilefillableforms com   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Freefilefillableforms com Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Freefilefillableforms com Deposits. Freefilefillableforms com   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Freefilefillableforms com However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Freefilefillableforms com   For more information on deposit rules, see Publication 51 (Circular A). Freefilefillableforms com Electronic deposit requirement. Freefilefillableforms com   You must use electronic funds transfer to make all federal tax deposits. Freefilefillableforms com Generally, electronic funds transfers are made using EFTPS. Freefilefillableforms com 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. Freefilefillableforms com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Freefilefillableforms com EFTPS is a free service provided by the Department of Treasury. Freefilefillableforms com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Freefilefillableforms com   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Freefilefillableforms com To get more information about EFTPS or to enroll in EFTPS, visit www. Freefilefillableforms com eftps. Freefilefillableforms com gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Freefilefillableforms com Additional information about EFTPS is also available in Publication 966. Freefilefillableforms com Form W-2. Freefilefillableforms com   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Freefilefillableforms com However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Freefilefillableforms com The date the employee requests the form. Freefilefillableforms com The date you make your final payment of wages to the employee. Freefilefillableforms com Compensation paid to H-2A visa holders. Freefilefillableforms com   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. Freefilefillableforms com Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Freefilefillableforms com   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Freefilefillableforms com In this case, the worker must give the employer a completed Form W-4. Freefilefillableforms com Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Freefilefillableforms com   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Freefilefillableforms com 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. Freefilefillableforms com Trust fund recovery penalty. Freefilefillableforms com   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Freefilefillableforms com A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Freefilefillableforms com A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Freefilefillableforms com   Willfully means voluntarily, consciously, and intentionally. Freefilefillableforms com Paying other expenses of the business instead of the taxes due is acting willfully. Freefilefillableforms com Consequences of treating an employee as an independent contractor. Freefilefillableforms com   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Freefilefillableforms com See Publication 15-A for more information. Freefilefillableforms com Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Freefilefillableforms com You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Freefilefillableforms com You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Freefilefillableforms com These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Freefilefillableforms com See Family Employees , earlier. Freefilefillableforms com Alien farmworkers. Freefilefillableforms com   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Freefilefillableforms com However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Freefilefillableforms com Commodity wages. Freefilefillableforms com   Payments in kind for farm labor are not cash wages. Freefilefillableforms com Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Freefilefillableforms com Tax rate and credit. Freefilefillableforms com   The gross FUTA tax rate is 6. Freefilefillableforms com 0% of the first $7,000 cash wages you pay to each employee during the year. Freefilefillableforms com However, you are given a credit of up to 5. Freefilefillableforms com 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Freefilefillableforms com If your state tax rate (experience rate) is less than 5. Freefilefillableforms com 4%, you may still be allowed the full 5. Freefilefillableforms com 4% credit. Freefilefillableforms com   If you do not pay the state tax, you cannot take the credit. Freefilefillableforms com If you are exempt from state unemployment tax for any reason, the full 6. Freefilefillableforms com 0% rate applies. Freefilefillableforms com See the Instructions for Form 940 for additional information. Freefilefillableforms com More information. Freefilefillableforms com   For more information on FUTA tax, see Publication 51 (Circular A). Freefilefillableforms com Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Freefilefillableforms com It must not be collected or deducted from the wages of your employees. Freefilefillableforms com Form 940. Freefilefillableforms com   Report FUTA tax on Form 940. Freefilefillableforms com The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Freefilefillableforms com Deposits. Freefilefillableforms com   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Freefilefillableforms com If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Freefilefillableforms com You can add it to the tax for the next quarter. Freefilefillableforms com If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Freefilefillableforms com If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Freefilefillableforms com Electronic deposit requirement. Freefilefillableforms com   You must use electronic funds transfer to make all federal tax deposits. Freefilefillableforms com Generally, electronic funds transfers are made using EFTPS. Freefilefillableforms com 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. Freefilefillableforms com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Freefilefillableforms com EFTPS is a free service provided by the Department of Treasury. Freefilefillableforms com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Freefilefillableforms com   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Freefilefillableforms com To get more information about EFTPS or to enroll in EFTPS, visit www. Freefilefillableforms com eftps. Freefilefillableforms com gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Freefilefillableforms com Additional information about EFTPS is also available in Publication 966. Freefilefillableforms com Prev  Up  Next   Home   More Online Publications