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H And R Block Tax

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H And R Block Tax

H and r block tax 14. H and r block tax   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. H and r block tax Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). H and r block tax Custom application of fertilizer and pesticide. H and r block tax Fuel not used for farming. H and r block tax Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. H and r block tax Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. H and r block tax You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. H and r block tax Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. H and r block tax The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. H and r block tax Use on a farm for farming purposes. H and r block tax Off-highway business use. H and r block tax Uses other than as a fuel in a propulsion engine, such as home use. H and r block tax Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. H and r block tax See Publication 510, Excise Taxes, for more information. H and r block tax Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. H and r block tax Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. H and r block tax See Table 14-1 for a list of available fuel tax credits and refunds. H and r block tax Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. H and r block tax Farm. H and r block tax   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. H and r block tax It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. H and r block tax A fish farm is an area where fish are grown or raised and not merely caught or harvested. H and r block tax Table 14-1. H and r block tax Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. H and r block tax Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. H and r block tax 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. H and r block tax See Reg. H and r block tax 48. H and r block tax 6427-10 (b)(1) for the definition of a blocked pump. H and r block tax 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. H and r block tax It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. H and r block tax Farming purposes. H and r block tax   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. H and r block tax To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. H and r block tax To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. H and r block tax To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. H and r block tax To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. H and r block tax For this use to qualify, you must have produced more than half the commodity so treated during the tax year. H and r block tax The more-than-one-half test applies separately to each commodity. H and r block tax Commodity means a single raw product. H and r block tax For example, apples and peaches are two separate commodities. H and r block tax To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. H and r block tax Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. H and r block tax   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. H and r block tax Therefore, you can still claim the credit or refund for the fuel so used. H and r block tax However, see Custom application of fertilizer and pesticide, later. H and r block tax If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. H and r block tax Buyer of fuel, including undyed diesel fuel or undyed kerosene. H and r block tax   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. H and r block tax For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. H and r block tax Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). H and r block tax   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. H and r block tax However, see Custom application of fertilizer and pesticide, next. H and r block tax Also see Dyed Diesel Fuel and Dyed Kerosene, later. H and r block tax Example. H and r block tax Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. H and r block tax Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. H and r block tax In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. H and r block tax Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. H and r block tax Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. H and r block tax No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. H and r block tax In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. H and r block tax Custom application of fertilizer and pesticide. H and r block tax   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. H and r block tax Generally, the applicator is treated as having used the fuel on a farm for farming purposes. H and r block tax For applicators using highway vehicles, only the fuel used on the farm is exempt. H and r block tax Fuel used traveling on the highway to and from the farm is taxable. H and r block tax Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. H and r block tax For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. H and r block tax For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. H and r block tax A sample waiver is included as Model Waiver L in the appendix of Publication 510. H and r block tax A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. H and r block tax To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. H and r block tax However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. H and r block tax Fuel not used for farming. H and r block tax   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. H and r block tax Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. H and r block tax For personal use, such as lawn mowing. H and r block tax In processing, packaging, freezing, or canning operations. H and r block tax In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. H and r block tax All-terrain vehicles (ATVs). H and r block tax   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. H and r block tax Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. H and r block tax If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. H and r block tax Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. H and r block tax For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. H and r block tax Excise tax applies to the fuel used by the truck on the highways. H and r block tax In this situation, undyed (taxed) fuel should be purchased for the truck. H and r block tax You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. H and r block tax You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. H and r block tax Penalty. H and r block tax   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. H and r block tax The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. H and r block tax After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. H and r block tax For more information on this penalty, see Publication 510. H and r block tax Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. H and r block tax Off-highway business use. H and r block tax   This is any use of fuel in a trade or business or in an income-producing activity. H and r block tax The use must not be in a highway vehicle registered or required to be registered for use on public highways. H and r block tax Off-highway business use generally does not include any use in a recreational motorboat. H and r block tax Examples. H and r block tax   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. H and r block tax In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. H and r block tax   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. H and r block tax For more information, see Publication 510. H and r block tax Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. H and r block tax This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. H and r block tax Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. H and r block tax How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. H and r block tax The basic rules for claiming credits and refunds are listed in Table 14-2 . H and r block tax Table 14-2. H and r block tax Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. H and r block tax   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. H and r block tax Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. H and r block tax You do not have to use any special form, but the records should establish the following information. H and r block tax The total number of gallons bought and used during the period covered by your claim. H and r block tax The dates of the purchases. H and r block tax The names and addresses of suppliers and amounts bought from each during the period covered by your claim. H and r block tax The nontaxable use for which you used the fuel. H and r block tax The number of gallons used for each nontaxable use. H and r block tax It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. H and r block tax For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. H and r block tax Credit or refund. H and r block tax   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. H and r block tax If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. H and r block tax Credit only. H and r block tax   You can claim the following taxes only as a credit on your income tax return. H and r block tax Tax on gasoline and aviation gasoline you used on a farm for farming purposes. H and r block tax Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. H and r block tax Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. H and r block tax Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. H and r block tax Do not claim a credit for any excise tax for which you have filed a refund claim. H and r block tax How to claim a credit. H and r block tax   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. H and r block tax Individuals. H and r block tax   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. H and r block tax If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. H and r block tax Partnership. H and r block tax   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. H and r block tax , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. H and r block tax Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. H and r block tax An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. H and r block tax S. H and r block tax Return of Income for Electing Large Partnerships. H and r block tax Other entities. H and r block tax   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. H and r block tax When to claim a credit. H and r block tax   You can claim a fuel tax credit on your income tax return for the year you used the fuel. H and r block tax You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. H and r block tax A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. H and r block tax Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. H and r block tax Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). H and r block tax The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. H and r block tax If you file Form 720, you can use its Schedule C for your refund claims for the quarter. H and r block tax See the Instructions for Form 720. H and r block tax Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. H and r block tax You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. H and r block tax This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. H and r block tax If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. H and r block tax If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. H and r block tax Only one claim can be filed for a quarter. H and r block tax You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. H and r block tax You must claim a credit on your income tax return for the tax. H and r block tax How to file a quarterly claim. H and r block tax   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. H and r block tax Send it to the address shown in the instructions. H and r block tax If you file Form 720, you can use its Schedule C for your refund claims. H and r block tax See the Instructions for Form 720. H and r block tax When to file a quarterly claim. H and r block tax   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. H and r block tax If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. H and r block tax    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. H and r block tax 001 per gallon is generally not subject to credit or refund. H and r block tax Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. H and r block tax Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. H and r block tax Cash method. H and r block tax   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. H and r block tax If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. H and r block tax If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. H and r block tax Example. H and r block tax Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. H and r block tax On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. H and r block tax Then, on Form 4136, she claimed the $110 as a credit. H and r block tax Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. H and r block tax Accrual method. H and r block tax   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. H and r block tax It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. H and r block tax Example. H and r block tax Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. H and r block tax On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. H and r block tax On Form 4136, Patty claims the $155 as a credit. H and r block tax She reports the $155 as other income on line 8b of her 2012 Schedule F. H and r block tax Prev  Up  Next   Home   More Online Publications
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The H And R Block Tax

H and r block tax Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. H and r block tax Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. H and r block tax irs. H and r block tax gov/pub926. H and r block tax What's New Social security and Medicare tax for 2014. H and r block tax  The social security tax rate is 6. H and r block tax 2% each for the employee and employer, unchanged from 2013. H and r block tax The social security wage base limit is $117,000. H and r block tax The Medicare tax rate is 1. H and r block tax 45% each for the employee and employer, unchanged from 2013. H and r block tax There is no wage base limit for Medicare tax. H and r block tax Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. H and r block tax Qualified parking exclusion and commuter transportation benefit. H and r block tax  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. H and r block tax Reminder Additional Medicare Tax withholding. H and r block tax  In addition to withholding Medicare tax at 1. H and r block tax 45%, you must withhold a 0. H and r block tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H and r block tax You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H and r block tax Additional Medicare Tax is only imposed on the employee. H and r block tax There is no employer share of Additional Medicare Tax. H and r block tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H and r block tax For more information on Additional Medicare Tax, visit IRS. H and r block tax gov and enter “Additional Medicare Tax” in the search box. H and r block tax Credit reduction states. H and r block tax  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. H and r block tax ” The Department of Labor (DOL) determines these states. H and r block tax If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. H and r block tax See the Instructions for Schedule H (Form 1040) for more information. H and r block tax Outsourcing payroll duties. H and r block tax  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. H and r block tax The employer remains responsible if the third party fails to perform any required action. H and r block tax If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. H and r block tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H and r block tax Photographs of missing children. H and r block tax  The IRS is a proud partner with the National Center for Missing and Exploited Children. H and r block tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H and r block tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H and r block tax Introduction The information in this publication applies to you only if you have a household employee. H and r block tax If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. H and r block tax You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. H and r block tax This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). H and r block tax It explains how to figure, pay, and report these taxes for your household employee. H and r block tax It also explains what records you need to keep. H and r block tax This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. H and r block tax Comments and suggestions. H and r block tax   We welcome your comments about this publication and your suggestions for future editions. H and r block tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H and r block tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H and r block tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H and r block tax   You can also send us comments from www. H and r block tax irs. H and r block tax gov/formspubs. H and r block tax Click on More Information and then click on Comment on Tax Forms and Publications. H and r block tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H and r block tax Tax questions. H and r block tax   If you have a tax question, check the information available on IRS. H and r block tax gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. H and r block tax m. H and r block tax –7:00 p. H and r block tax m. H and r block tax local time (Alaska and Hawaii follow Pacific time). H and r block tax We cannot answer tax questions sent to the above address. H and r block tax Prev  Up  Next   Home   More Online Publications