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H&r Block Online Tax Filing

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H&r Block Online Tax Filing

H&r block online tax filing Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. H&r block online tax filing Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. H&r block online tax filing Aliens, nonresidents, Deposits. H&r block online tax filing Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. H&r block online tax filing Common-law employee, Employee status under common law. H&r block online tax filing Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. H&r block online tax filing Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. H&r block online tax filing Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. H&r block online tax filing Electronic filing and payment, Reminders Employee, 2. H&r block online tax filing Who Are Employees? Employer identification number (EIN), 1. H&r block online tax filing Employer Identification Number (EIN) F Family employees, Deposits. H&r block online tax filing Farm crew leaders, Farm Crew Leaders Farmworkers, 6. H&r block online tax filing Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. H&r block online tax filing Federal employees, Deposits. H&r block online tax filing Fishing, Deposits. H&r block online tax filing Form, Calendar, Lookback period for employers of nonfarm workers. H&r block online tax filing 4070, 5. H&r block online tax filing Tips 4070A, 5. H&r block online tax filing Tips 8274, Deposits. H&r block online tax filing 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. H&r block online tax filing 943, Calendar 943-X, Adjustments to lookback period taxes. H&r block online tax filing 944-X, Adjustments to lookback period taxes. H&r block online tax filing Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. H&r block online tax filing SS-4, 1. H&r block online tax filing Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. H&r block online tax filing SS-8, IRS help. H&r block online tax filing W-2c, Employee's social security card. H&r block online tax filing , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. H&r block online tax filing Fringe benefits, Fringe Benefits, Deposits. H&r block online tax filing FUTA tax, 11. H&r block online tax filing Federal Unemployment (FUTA) Tax—U. H&r block online tax filing S. H&r block online tax filing Virgin Islands Employers Only G Government employees, nonfederal, Deposits. H&r block online tax filing Group-term life insurance, Deposits. H&r block online tax filing H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. H&r block online tax filing Hospital interns, Deposits. H&r block online tax filing Household employers, Household employers reporting social security and Medicare taxes. H&r block online tax filing Household workers, Household employers reporting social security and Medicare taxes. H&r block online tax filing , Deposits. H&r block online tax filing How to deposit, How To Deposit I Insurance agents, Deposits. H&r block online tax filing IRS help (employee v. H&r block online tax filing subcontractor), IRS help. H&r block online tax filing L Lookback period Farmworkers, Lookback period for employers of farmworkers. H&r block online tax filing Nonfarm workers, Lookback period for employers of nonfarm workers. H&r block online tax filing M Meals and lodging, Deposits. H&r block online tax filing Ministers, Deposits. H&r block online tax filing Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. H&r block online tax filing N Newspaper delivery, Deposits. H&r block online tax filing Noncash payments, Deposits. H&r block online tax filing Nonprofit organizations, Deposits. H&r block online tax filing P Partners, Deposits. H&r block online tax filing Penalties, Deposit Penalties Pension plans, Deposits. H&r block online tax filing Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. H&r block online tax filing Retirement and pension plans, Deposits. H&r block online tax filing S Salespersons, Deposits. H&r block online tax filing Scholarships and fellowships, Deposits. H&r block online tax filing Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. H&r block online tax filing Sick pay, Sick pay. H&r block online tax filing , Sick pay payments. H&r block online tax filing , Deposits. H&r block online tax filing Social security number (SSN), 3. H&r block online tax filing Employee's Social Security Number (SSN) Statutory employee, Statutory employees. H&r block online tax filing Statutory nonemployee, Statutory nonemployees. H&r block online tax filing Students, Deposits. H&r block online tax filing Suggestions for publication, Comments and suggestions. H&r block online tax filing Supplemental unemployment compensation benefits, Deposits. H&r block online tax filing T Tax help, How To Get Tax Help Tax Help, Tax help. H&r block online tax filing Taxes paid by employer, Employee's portion of taxes paid by employer. H&r block online tax filing Tips, 5. H&r block online tax filing Tips, Deposits. H&r block online tax filing Travel and business expenses, Travel and business expenses. H&r block online tax filing Trust fund recovery penalty, Trust fund recovery penalty. H&r block online tax filing W Wage and Tax Statement, 10. H&r block online tax filing Wage and Tax Statements Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Storms and Floods in Missouri

KS-MO-2011-34, Aug. 17, 2011

ST. LOUIS — Victims of flooding beginning on June 1, 2011, in parts of Missouri may qualify for tax relief from the Internal Revenue Service.

The President has declared Andrew, Atchison, Buchanan, Holt, Lafayette and Platte counties a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS has postponed until Aug. 1, 2011, certain deadlines occurring from June 1 to Aug. 1 that affect taxpayers who live or have a business in the disaster area. This includes the June 15 deadline for making estimated tax payments.

In addition, the IRS is abating the failure-to-deposit penalties for employment and excise tax deposits due on or after June 1 and on or before June 16, 2011, as long as the deposits were made by June 16, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS has given affected taxpayers until Aug. 1, 2011, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 1 and on or before Aug. 1, 2011.

The IRS also gives affected taxpayers until Aug. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after June 1 and on or before Aug. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 1 and on or before June 16, provided the taxpayer made these deposits by June 16.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation, "Missouri/Flooding," at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information:

Recent IRS Disaster Relief Announcements
 

 

Page Last Reviewed or Updated: 20-Feb-2014

The H&r Block Online Tax Filing

H&r block online tax filing 13. H&r block online tax filing   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. H&r block online tax filing Wage limit. H&r block online tax filing Federal Income Tax WithholdingNew Form W-4 for 2014. H&r block online tax filing Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. H&r block online tax filing Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. H&r block online tax filing  The employee tax rate for social security is 6. H&r block online tax filing 2%. H&r block online tax filing Previously, the employee tax rate for social security was 4. H&r block online tax filing 2%. H&r block online tax filing The employer tax rate for social security remains unchanged at 6. H&r block online tax filing 2%. H&r block online tax filing The social security wage base limit is $113,700. H&r block online tax filing The Medicare tax rate is 1. H&r block online tax filing 45% each for the employee and employer, unchanged from 2012. H&r block online tax filing There is no wage base limit for Medicare tax. H&r block online tax filing Additional Medicare Tax. H&r block online tax filing  In addition to withholding Medicare tax at 1. H&r block online tax filing 45%, you must withhold a 0. H&r block online tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block online tax filing 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&r block online tax filing Additional Medicare Tax is only imposed on the employee. H&r block online tax filing There is no employer share of Additional Medicare Tax. H&r block online tax filing All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. H&r block online tax filing For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. H&r block online tax filing For more information on Additional Medicare Tax, visit IRS. H&r block online tax filing gov and enter “Additional Medicare Tax” in the search box. H&r block online tax filing Leave-based donation programs to aid victims of Hurricane Sandy. H&r block online tax filing  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. H&r block online tax filing The donated leave will not be included in the income or wages of the employee. H&r block online tax filing The employer may deduct the cash payments as business expenses or charitable contributions. H&r block online tax filing For more information, see Notice 2012-69, 2012-51 I. H&r block online tax filing R. H&r block online tax filing B. H&r block online tax filing 712, available at www. H&r block online tax filing irs. H&r block online tax filing gov/irb/2012-51_IRB/ar09. H&r block online tax filing html. H&r block online tax filing Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. H&r block online tax filing  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. H&r block online tax filing Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. H&r block online tax filing Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H&r block online tax filing For more information, visit IRS. H&r block online tax filing gov and enter “work opportunity credit” in the search box. H&r block online tax filing What's New for 2014 Social security and Medicare tax for 2014. H&r block online tax filing  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). H&r block online tax filing The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). H&r block online tax filing There is no limit on the amount of wages subject to Medicare tax. H&r block online tax filing Reminders Additional employment tax information for farmers. H&r block online tax filing  See Publication 51 (Circular A) for more detailed guidance on employment taxes. H&r block online tax filing For the latest information about employment tax developments impacting farmers, go to www. H&r block online tax filing irs. H&r block online tax filing gov/pub51. H&r block online tax filing Correcting a previously filed Form 943. H&r block online tax filing  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. H&r block online tax filing Form 943-X is filed separately from Form 943. H&r block online tax filing For more information on correcting Form 943, see the Instructions for Form 943-X. H&r block online tax filing Federal tax deposits must be made by electronic funds transfer. H&r block online tax filing  You must use electronic funds transfer to make all federal tax deposits. H&r block online tax filing Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r block online tax filing 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. H&r block online tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block online tax filing EFTPS is a free service provided by the Department of Treasury. H&r block online tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block online tax filing For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). H&r block online tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block online tax filing eftps. H&r block online tax filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block online tax filing Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H&r block online tax filing Important Dates for 2014 You should take the action indicated by the dates listed. H&r block online tax filing See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. H&r block online tax filing Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. H&r block online tax filing For these dates, see Publication 509, Tax Calendars (For use in 2014). H&r block online tax filing Note. H&r block online tax filing  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. H&r block online tax filing A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. H&r block online tax filing For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. H&r block online tax filing S. H&r block online tax filing Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. H&r block online tax filing See Private delivery services in Publication 51 (Circular A). H&r block online tax filing Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. H&r block online tax filing Statewide holidays no longer apply. H&r block online tax filing For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). H&r block online tax filing Fiscal year taxpayers. H&r block online tax filing  The due dates listed below apply whether you use a calendar or a fiscal year. H&r block online tax filing By January 31. H&r block online tax filing   File Form 943 with the IRS. H&r block online tax filing If you deposited all Form 943 taxes when due, you have 10 additional days to file. H&r block online tax filing Furnish each employee with a completed Form W-2, Wage and Tax Statement. H&r block online tax filing Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). H&r block online tax filing File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. H&r block online tax filing If you deposited all the FUTA tax when due, you have 10 additional days to file. H&r block online tax filing File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. H&r block online tax filing If you deposited all Form 945 taxes when due, you have 10 additional days to file. H&r block online tax filing By February 15. H&r block online tax filing  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. H&r block online tax filing On February 16. H&r block online tax filing  Any Form W-4 claiming exemption from withholding for the previous year has now expired. H&r block online tax filing Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. H&r block online tax filing If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. H&r block online tax filing If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. H&r block online tax filing By February 28. H&r block online tax filing   File paper Forms 1099 and 1096. H&r block online tax filing File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. H&r block online tax filing S. H&r block online tax filing Information Returns, with the IRS. H&r block online tax filing For electronically filed returns, see By March 31 below. H&r block online tax filing File paper Forms W-2 and W-3. H&r block online tax filing File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). H&r block online tax filing For electronically filed returns, see By March 31 below. H&r block online tax filing By March 31. H&r block online tax filing   File electronic Forms W-2 and 1099. H&r block online tax filing File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. H&r block online tax filing For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. H&r block online tax filing socialsecurity. H&r block online tax filing gov/employer. H&r block online tax filing For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. H&r block online tax filing By April 30, July 31, October 31, and January 31. H&r block online tax filing   Deposit FUTA taxes. H&r block online tax filing Deposit FUTA tax due if it is more than $500. H&r block online tax filing Before December 1. H&r block online tax filing  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. H&r block online tax filing Introduction You are generally required to withhold federal income tax from the wages of your employees. H&r block online tax filing You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). H&r block online tax filing You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block online tax filing This chapter includes information about these taxes. H&r block online tax filing You must also pay self-employment tax on your net earnings from farming. H&r block online tax filing See chapter 12 for information on self-employment tax. H&r block online tax filing Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. H&r block online tax filing 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. H&r block online tax filing Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. H&r block online tax filing Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. H&r block online tax filing Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. H&r block online tax filing Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). H&r block online tax filing 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). H&r block online tax filing Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. H&r block online tax filing For more information, see Publication 51 (Circular A). H&r block online tax filing 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. H&r block online tax filing This is so even when you give the employee freedom of action. H&r block online tax filing What matters is that you have the right to control the details of how the services are performed. H&r block online tax filing You are responsible for withholding and paying employment taxes for your employees. H&r block online tax filing You are also required to file employment tax returns. H&r block online tax filing These requirements do not apply to amounts that you pay to independent contractors. H&r block online tax filing See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. H&r block online tax filing If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. H&r block online tax filing Special rules apply to crew leaders. H&r block online tax filing See Crew Leaders , later. H&r block online tax filing Employer identification number (EIN). H&r block online tax filing   If you have employees, you must have an EIN. H&r block online tax filing If you do not have an EIN, you may apply for one online. H&r block online tax filing Go to IRS. H&r block online tax filing gov and click on the Apply for an EIN Online link under Tools. H&r block online tax filing 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). H&r block online tax filing The hours of operation for both numbers are Monday–Friday form 7:00 a. H&r block online tax filing m. H&r block online tax filing –7:00 p. H&r block online tax filing m. H&r block online tax filing local time (Alaska and Hawaii follow Pacific time). H&r block online tax filing You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. H&r block online tax filing Employee's social security number (SSN). H&r block online tax filing   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). H&r block online tax filing Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). H&r block online tax filing It is also available from the SSA's website at www. H&r block online tax filing socialsecurity. H&r block online tax filing gov. H&r block online tax filing   The employee must furnish evidence of age, identity, and U. H&r block online tax filing S. H&r block online tax filing citizenship or lawful immigration status permitting employment with the Form SS-5. H&r block online tax filing An employee who is age 18 or older must appear in person with this evidence at an SSA office. H&r block online tax filing Form I-9. H&r block online tax filing    You must verify that each new employee is legally eligible to work in the United States. H&r block online tax filing This includes completing the Form I-9, Employment Eligibility Verification. H&r block online tax filing Form I-9 is available from the U. H&r block online tax filing S. H&r block online tax filing Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. H&r block online tax filing Form I-9 is also available from the USCIS website at www. H&r block online tax filing uscis. H&r block online tax filing gov. H&r block online tax filing You can also contact the USCIS at 1-800-375-5283 for more information. H&r block online tax filing New hire reporting. H&r block online tax filing   You are required to report any new employee to a designated state new hire registry. H&r block online tax filing Many states accept a copy of Form W-4 with employer information added. H&r block online tax filing Visit the Office of Child Support Enforcement website at www. H&r block online tax filing acf. H&r block online tax filing hhs. H&r block online tax filing gov/programs/cse/newhire for more information. H&r block online tax filing Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. H&r block online tax filing However, certain exemptions may apply to wages paid to your child, spouse, or parent. H&r block online tax filing Exemptions for your child. H&r block online tax filing   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. H&r block online tax filing However, see Nonexempt services of a child or spouse , later. H&r block online tax filing 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. H&r block online tax filing 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. H&r block online tax filing Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. H&r block online tax filing Exemptions for your spouse. H&r block online tax filing   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. H&r block online tax filing   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. H&r block online tax filing Nonexempt services of a child or spouse. H&r block online tax filing   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. H&r block online tax filing A corporation, even if it is controlled by you. H&r block online tax filing A partnership, even if you are a partner. H&r block online tax filing This does not apply to wages paid to your child if each partner is a parent of the child. H&r block online tax filing An estate or trust, even if it is the estate of a deceased parent. H&r block online tax filing In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. H&r block online tax filing Exemptions for your parent. H&r block online tax filing   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. H&r block online tax filing 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. H&r block online tax filing 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. H&r block online tax filing 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. H&r block online tax filing   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. H&r block online tax filing Qualified joint venture. H&r block online tax filing   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. H&r block online tax filing For more information about qualified joint ventures, see chapter 12. H&r block online tax filing Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. H&r block online tax filing Social security and Medicare taxes. H&r block online tax filing   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. H&r block online tax filing The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. H&r block online tax filing 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. H&r block online tax filing Federal income tax withholding. H&r block online tax filing   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. H&r block online tax filing Federal unemployment (FUTA) tax. H&r block online tax filing   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. H&r block online tax filing The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. H&r block online tax filing Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. H&r block online tax filing   The farmer is the employer of workers furnished by a crew leader in all other situations. H&r block online tax filing 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. H&r block online tax filing For example, some farmers employ individuals to recruit farmworkers exclusively for them. H&r block online tax filing 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. H&r block online tax filing The farmer is the employer in these cases. H&r block online tax filing For information about common-law employees, see section 1 of Publication 15-A. H&r block online tax filing For information about crew leaders, see the Department of Labor website at www. H&r block online tax filing dol. H&r block online tax filing gov/whd/regs/compliance/whdfs49. H&r block online tax filing htm. H&r block online tax filing 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. H&r block online tax filing 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). H&r block online tax filing The $150 test applies separately to each farmworker that you employ. H&r block online tax filing If you employ a family of workers, each member is treated separately. H&r block online tax filing Do not count wages paid by other employers. H&r block online tax filing You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). H&r block online tax filing If the $2,500 test for the group is not met, the $150 test for an employee still applies. H&r block online tax filing Exceptions. H&r block online tax filing   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. H&r block online tax filing However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. H&r block online tax filing   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. H&r block online tax filing   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. H&r block online tax filing Religious exemption. H&r block online tax filing   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. H&r block online tax filing This exemption is available only if both the employee and the employer are members of the group or division. H&r block online tax filing   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H&r block online tax filing Cash wages. H&r block online tax filing   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. H&r block online tax filing Cash wages include checks, money orders, and any kind of money or cash. H&r block online tax filing   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. H&r block online tax filing Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. H&r block online tax filing For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. H&r block online tax filing socialsecurity. H&r block online tax filing gov. H&r block online tax filing Noncash wages. H&r block online tax filing    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. H&r block online tax filing Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. H&r block online tax filing However, they are subject to these taxes if the substance of the transaction is a cash payment. H&r block online tax filing For information on lodging provided as a condition of employment, see Publication 15-B. H&r block online tax filing   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. H&r block online tax filing Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). H&r block online tax filing Tax rates and social security wage limit. H&r block online tax filing   For 2013, the employer and the employee will pay the following taxes. H&r block online tax filing The employer and employee each pay 6. H&r block online tax filing 2% of cash wages for social security tax (old-age, survivors, and disability insurance). H&r block online tax filing The employer and employee each pay 1. H&r block online tax filing 45% of cash wages for Medicare tax (hospital insurance). H&r block online tax filing The employee pays 0. H&r block online tax filing 9% of cash wages in excess of $200,000 for Additional Medicare Tax. H&r block online tax filing Wage limit. H&r block online tax filing   The limit on wages subject to the social security tax for 2013 is $113,700. H&r block online tax filing There is no limit on wages subject to the Medicare tax. H&r block online tax filing All covered wages are subject to the Medicare tax. H&r block online tax filing Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. H&r block online tax filing Paying employee's share. H&r block online tax filing   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. H&r block online tax filing It is additional income to the employee. H&r block online tax filing 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. H&r block online tax filing Example. H&r block online tax filing Jane operates a small family fruit farm. H&r block online tax filing She employs day laborers in the picking season to enable her to timely get her crop to market. H&r block online tax filing She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. H&r block online tax filing 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). H&r block online tax filing For 2013, Jane paid Mary $1,000 during the year. H&r block online tax filing Susan enters $1,076. H&r block online tax filing 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. H&r block online tax filing 50 social security and Medicare taxes paid for Mary). H&r block online tax filing She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. H&r block online tax filing Additional Medicare Tax. H&r block online tax filing   In addition to withholding Medicare tax at 1. H&r block online tax filing 45%, you must withhold a 0. H&r block online tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block online tax filing 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&r block online tax filing Additional Medicare Tax is only imposed on the employee. H&r block online tax filing There is no employer share of Additional Medicare Tax. H&r block online tax filing All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. H&r block online tax filing   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). H&r block online tax filing For more information on Additional Medicare Tax, visit IRS. H&r block online tax filing gov and enter “Additional Medicare Tax” in the search box. H&r block online tax filing 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. H&r block online tax filing Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. H&r block online tax filing The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. H&r block online tax filing Form W-4. H&r block online tax filing   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. H&r block online tax filing 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. H&r block online tax filing An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. H&r block online tax filing   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. H&r block online tax filing   You should give each new employee a Form W-4 as soon as you hire the employee. H&r block online tax filing For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. H&r block online tax filing Have the employee complete and return the form to you before the first payday. H&r block online tax filing 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. H&r block online tax filing New Form W-4 for 2014. H&r block online tax filing   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. H&r block online tax filing 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. H&r block online tax filing You cannot accept substitute Forms W-4 developed by employees. H&r block online tax filing How to figure withholding. H&r block online tax filing   You can use one of several methods to determine the amount to withhold. H&r block online tax filing The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. H&r block online tax filing Publication 51 (Circular A) also contains additional information about federal income tax withholding. H&r block online tax filing Nonemployee compensation. H&r block online tax filing   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. H&r block online tax filing However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. H&r block online tax filing For more information, see the Instructions for Form 1099-MISC. H&r block online tax filing 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. H&r block online tax filing However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. H&r block online tax filing You meet the notification requirement by giving each employee any of the following. H&r block online tax filing Form W-2, which contains EIC notification on the back of Copy B. H&r block online tax filing A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. H&r block online tax filing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). H&r block online tax filing Your own written statement with the exact wording of Notice 797. H&r block online tax filing For more information, see Publication 51 (Circular A). H&r block online tax filing 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. H&r block online tax filing You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. H&r block online tax filing If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. H&r block online tax filing You must also pay the employer's share of social security and Medicare taxes. H&r block online tax filing There is no employer share of Additional Medicare Tax. H&r block online tax filing Form 943. H&r block online tax filing   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. H&r block online tax filing 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). H&r block online tax filing Deposits. H&r block online tax filing   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. H&r block online tax filing 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. H&r block online tax filing   For more information on deposit rules, see Publication 51 (Circular A). H&r block online tax filing Electronic deposit requirement. H&r block online tax filing   You must use electronic funds transfer to make all federal tax deposits. H&r block online tax filing Generally, electronic funds transfers are made using EFTPS. H&r block online tax filing 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. H&r block online tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block online tax filing EFTPS is a free service provided by the Department of Treasury. H&r block online tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block online tax filing   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). H&r block online tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block online tax filing eftps. H&r block online tax filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block online tax filing Additional information about EFTPS is also available in Publication 966. H&r block online tax filing Form W-2. H&r block online tax filing   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. H&r block online tax filing 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. H&r block online tax filing The date the employee requests the form. H&r block online tax filing The date you make your final payment of wages to the employee. H&r block online tax filing Compensation paid to H-2A visa holders. H&r block online tax filing   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. H&r block online tax filing 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. H&r block online tax filing   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. H&r block online tax filing In this case, the worker must give the employer a completed Form W-4. H&r block online tax filing Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. H&r block online tax filing   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. H&r block online tax filing 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. H&r block online tax filing Trust fund recovery penalty. H&r block online tax filing   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. H&r block online tax filing A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. H&r block online tax filing A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. H&r block online tax filing   Willfully means voluntarily, consciously, and intentionally. H&r block online tax filing Paying other expenses of the business instead of the taxes due is acting willfully. H&r block online tax filing Consequences of treating an employee as an independent contractor. H&r block online tax filing   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. H&r block online tax filing See Publication 15-A for more information. H&r block online tax filing Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. H&r block online tax filing You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. H&r block online tax filing 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. H&r block online tax filing These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. H&r block online tax filing See Family Employees , earlier. H&r block online tax filing Alien farmworkers. H&r block online tax filing   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. H&r block online tax filing However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. H&r block online tax filing Commodity wages. H&r block online tax filing   Payments in kind for farm labor are not cash wages. H&r block online tax filing Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. H&r block online tax filing Tax rate and credit. H&r block online tax filing   The gross FUTA tax rate is 6. H&r block online tax filing 0% of the first $7,000 cash wages you pay to each employee during the year. H&r block online tax filing However, you are given a credit of up to 5. H&r block online tax filing 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. H&r block online tax filing If your state tax rate (experience rate) is less than 5. H&r block online tax filing 4%, you may still be allowed the full 5. H&r block online tax filing 4% credit. H&r block online tax filing   If you do not pay the state tax, you cannot take the credit. H&r block online tax filing If you are exempt from state unemployment tax for any reason, the full 6. H&r block online tax filing 0% rate applies. H&r block online tax filing See the Instructions for Form 940 for additional information. H&r block online tax filing More information. H&r block online tax filing   For more information on FUTA tax, see Publication 51 (Circular A). H&r block online tax filing Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. H&r block online tax filing It must not be collected or deducted from the wages of your employees. H&r block online tax filing Form 940. H&r block online tax filing   Report FUTA tax on Form 940. H&r block online tax filing 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). H&r block online tax filing Deposits. H&r block online tax filing   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. H&r block online tax filing If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. H&r block online tax filing You can add it to the tax for the next quarter. H&r block online tax filing If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. H&r block online tax filing 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. H&r block online tax filing Electronic deposit requirement. H&r block online tax filing   You must use electronic funds transfer to make all federal tax deposits. H&r block online tax filing Generally, electronic funds transfers are made using EFTPS. H&r block online tax filing 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. H&r block online tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block online tax filing EFTPS is a free service provided by the Department of Treasury. H&r block online tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block online tax filing   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). H&r block online tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block online tax filing eftps. H&r block online tax filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block online tax filing Additional information about EFTPS is also available in Publication 966. H&r block online tax filing Prev  Up  Next   Home   More Online Publications