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H&r Block Tax Software 2011

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H&r Block Tax Software 2011

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

In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, we can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:

  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, 
  • Medicare provider and supplier payments.
  • Railroad Retirement Board benefits paid to you.

In the future, the program will expand to include additional federal employee salaries and other types of federal payments.

Federal payments to a delinquent taxpayer will not be included in the program in certain circumstances. These circumstances include, when you are in bankruptcy, have applied for relief as an innocent or injured spouse, made alternative arrangements to pay, or the IRS has determined you are in a hardship situation.

As part of this program, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, CP 90 or CP 297, if another Final Notice has not already been issued. See Tax Information for Appeals for additional information about your right to a hearing.

If we don't hear from you within 30 days from the date of the Final Notice, we will transmit the levy electronically to FMS. This applies to all federal payments that can be levied except for certain Social Security benefits. See Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer , for additional information.

A levy may be transmitted to FMS without issuing a Final Notice if you previously requested a Collection Due Process (CDP) hearing on employment taxes. The Small Business and Work Opportunity Tax Act of 2007 amended I.R.C. Section 6330(f) and permits such a levy. If you requested a CDP hearing on previous employment taxes NO MORE THAN 2 years prior to the employment taxes being levied, we will send you a Notice of Levy and Notice of Your Right to a Hearing, CP 297A.

A levy may be transmitted to FMS without issuing a Final Notice if you or your predecessor is a Federal contractor.The Small Business Jobs Act of 2010 amended IRC Section 6330(f) and permits the IRS to issue such a levy.  We will send you a post levy notice, Notice of Levy and Notice of Your Right to a Hearing, CP 90C or CP 297C.

From that point on, FMS may reduce any federal payments subject to the levy by 15 percent, or the exact amount of tax owed if it is less than 15 percent of the payment.  Some contract/vendor payments, however, will be reduced by 100 percent, or the exact amount of tax owed. The levy is continuous until your overdue taxes are paid in full, or other arrangements are made to satisfy the debt. Each time your federal payment is levied, FMS will send you a letter of explanation, including information on which federal payment was levied, and advise you to contact us for resolution.

Contact us toll-free at 1-800-829-7650 or 1-800-829-3903 to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in Compromise. Please do not contact the FMS, OPM, SSA, or any other federal agency. See Topic 202, What to Do if You Can't Pay Your Tax, and Topic 204, Offers In Compromise, for additional information.

 

Page Last Reviewed or Updated: 07-Jan-2014

The H&r Block Tax Software 2011

H&r block tax software 2011 6. H&r block tax software 2011   Estimated Tax Table of Contents Who Must Make Estimated Tax Payments Estimated tax is a method used to pay tax on income that is not subject to withholding. H&r block tax software 2011 This income includes self-employment income, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. H&r block tax software 2011 Income tax generally is withheld from pensions and annuity payments you receive. H&r block tax software 2011 However, if the tax withheld from your pension (or other) income is not enough, you may have to pay estimated tax. H&r block tax software 2011 If you do not pay enough tax through withholding, by making estimated tax payments, or both, you may be charged a penalty. H&r block tax software 2011 Who Must Make Estimated Tax Payments If you had a tax liability for 2013, you may have to pay estimated tax for 2014. H&r block tax software 2011 In most cases, you must pay estimated tax for 2014 if both of the following apply. H&r block tax software 2011 You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. H&r block tax software 2011 You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. H&r block tax software 2011 The 2013 tax return must cover all 12 months. H&r block tax software 2011 If all of your income will be subject to income tax withholding, you probably do not need to make estimated tax payments. H&r block tax software 2011 For more information on estimated tax, see Publication 505. H&r block tax software 2011 Prev  Up  Next   Home   More Online Publications