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How To Amend Previous Tax Returns

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How To Amend Previous Tax Returns

How to amend previous tax returns 12. How to amend previous tax returns   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend previous tax returns Free help with your tax return. How to amend previous tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend previous tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend previous tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend previous tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend previous tax returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend previous tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend previous tax returns gov, download the IRS2Go app, or call 1-800-906-9887. How to amend previous tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend previous tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend previous tax returns aarp. How to amend previous tax returns org/money/taxaide or call 1-888-227-7669. How to amend previous tax returns For more information on these programs, go to IRS. How to amend previous tax returns gov and enter “VITA” in the search box. How to amend previous tax returns Internet. How to amend previous tax returns    IRS. How to amend previous tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend previous tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend previous tax returns Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend previous tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend previous tax returns gov or download the IRS2Go app and select the Refund Status option. How to amend previous tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend previous tax returns Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend previous tax returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend previous tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend previous tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend previous tax returns No need to wait on the phone or stand in line. How to amend previous tax returns The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend previous tax returns When you reach the response screen, you can print the entire interview and the final response for your records. How to amend previous tax returns New subject areas are added on a regular basis. How to amend previous tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend previous tax returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend previous tax returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend previous tax returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend previous tax returns When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend previous tax returns Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend previous tax returns You can also ask the IRS to mail a return or an account transcript to you. How to amend previous tax returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend previous tax returns gov or by calling 1-800-908-9946. How to amend previous tax returns Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend previous tax returns Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend previous tax returns Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend previous tax returns If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend previous tax returns Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend previous tax returns gov and enter Where's My Amended Return? in the search box. How to amend previous tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend previous tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend previous tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend previous tax returns gov. How to amend previous tax returns Select the Payment tab on the front page of IRS. How to amend previous tax returns gov for more information. How to amend previous tax returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend previous tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend previous tax returns gov. How to amend previous tax returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend previous tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend previous tax returns gov. How to amend previous tax returns Request an Electronic Filing PIN by going to IRS. How to amend previous tax returns gov and entering Electronic Filing PIN in the search box. How to amend previous tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend previous tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend previous tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend previous tax returns An employee can answer questions about your tax account or help you set up a payment plan. How to amend previous tax returns Before you visit, check the Office Locator on IRS. How to amend previous tax returns gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend previous tax returns If you have a special need, such as a disability, you can request an appointment. How to amend previous tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend previous tax returns Apply for an Employer Identification Number (EIN). How to amend previous tax returns Go to IRS. How to amend previous tax returns gov and enter Apply for an EIN in the search box. How to amend previous tax returns Read the Internal Revenue Code, regulations, or other official guidance. How to amend previous tax returns Read Internal Revenue Bulletins. How to amend previous tax returns Sign up to receive local and national tax news and more by email. How to amend previous tax returns Just click on “subscriptions” above the search box on IRS. How to amend previous tax returns gov and choose from a variety of options. How to amend previous tax returns Phone. How to amend previous tax returns    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend previous tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend previous tax returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend previous tax returns gov, or download the IRS2Go app. How to amend previous tax returns Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend previous tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend previous tax returns Most VITA and TCE sites offer free electronic filing. How to amend previous tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend previous tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend previous tax returns Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend previous tax returns If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend previous tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend previous tax returns Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend previous tax returns Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend previous tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend previous tax returns Note, the above information is for our automated hotline. How to amend previous tax returns Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend previous tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend previous tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend previous tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend previous tax returns Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend previous tax returns You should receive your order within 10 business days. How to amend previous tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend previous tax returns If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend previous tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend previous tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend previous tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend previous tax returns Walk-in. How to amend previous tax returns   You can find a selection of forms, publications and services — in-person. How to amend previous tax returns Products. How to amend previous tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend previous tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend previous tax returns Services. How to amend previous tax returns You can walk in to your local TAC for face-to-face tax help. How to amend previous tax returns An employee can answer questions about your tax account or help you set up a payment plan. How to amend previous tax returns Before visiting, use the Office Locator tool on IRS. How to amend previous tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend previous tax returns   Please contact the office for times when assistance will be available. How to amend previous tax returns Mail. How to amend previous tax returns   You can send your order for forms, instructions, and publications to the address below. How to amend previous tax returns You should receive a response within 10 business days after your request is received. How to amend previous tax returns Internal Revenue Service 1201 N. How to amend previous tax returns Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. How to amend previous tax returns   The Taxpayer Advocate Service Is here to help you. How to amend previous tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend previous tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend previous tax returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend previous tax returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend previous tax returns You face (or your business is facing) an immediate threat of adverse action. How to amend previous tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend previous tax returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend previous tax returns Here's why we can help: TAS is an independent organization within the IRS. How to amend previous tax returns Our advocates know how to work with the IRS. How to amend previous tax returns Our services are free and tailored to meet your needs. How to amend previous tax returns We have offices in every state, the District of Columbia, and Puerto Rico. How to amend previous tax returns   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to amend previous tax returns  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend previous tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to amend previous tax returns Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to amend previous tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend previous tax returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend previous tax returns Prev  Up  Next   Home   More Online Publications
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The How To Amend Previous Tax Returns

How to amend previous tax returns Publication 51 - Main Content Table of Contents 1. How to amend previous tax returns Taxpayer Identification NumbersWhen you receive your EIN. How to amend previous tax returns Registering for SSNVS. How to amend previous tax returns 2. How to amend previous tax returns Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. How to amend previous tax returns Wages and Other Compensation 4. How to amend previous tax returns Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. How to amend previous tax returns Federal Income Tax WithholdingImplementation of lock-in letter. How to amend previous tax returns Seasonal employees and employees not currently performing services. How to amend previous tax returns Termination and re-hire of employees. How to amend previous tax returns How To Figure Federal Income Tax Withholding 6. How to amend previous tax returns Required Notice to Employees About Earned Income Credit (EIC) 7. How to amend previous tax returns Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. How to amend previous tax returns Form 943 9. How to amend previous tax returns Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. How to amend previous tax returns Federal Unemployment (FUTA) Tax 11. How to amend previous tax returns Reconciling Wage Reporting Forms 13. How to amend previous tax returns Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. How to amend previous tax returns Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. How to amend previous tax returns Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. How to amend previous tax returns Employer identification number (EIN). How to amend previous tax returns   An employer identification number (EIN) is a nine-digit number that the IRS issues. How to amend previous tax returns The digits are arranged as follows: 00-0000000. How to amend previous tax returns It is used to identify the tax accounts of employers and certain others who have no employees. How to amend previous tax returns Use your EIN on all of the items that you send to the IRS and SSA. How to amend previous tax returns   If you do not have an EIN, you may apply for one online. How to amend previous tax returns Visit IRS. How to amend previous tax returns gov and click on the Apply for an EIN Online link under Tools. How to amend previous tax returns You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How to amend previous tax returns Do not use a SSN in place of an EIN. How to amend previous tax returns   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. How to amend previous tax returns If you took over another employer's business, do not use that employer's EIN. How to amend previous tax returns   You should have only one EIN. How to amend previous tax returns If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How to amend previous tax returns Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. How to amend previous tax returns The IRS will tell you which EIN to use. How to amend previous tax returns   For more information, see Publication 1635 or Publication 583. How to amend previous tax returns When you receive your EIN. How to amend previous tax returns   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). How to amend previous tax returns You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. How to amend previous tax returns Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. How to amend previous tax returns If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. How to amend previous tax returns Social security number (SSN). How to amend previous tax returns   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. How to amend previous tax returns You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. How to amend previous tax returns Do not accept a social security card that says “Not valid for employment. How to amend previous tax returns ” A social security number issued with this legend does not permit employment. How to amend previous tax returns You may, but are not required to, photocopy the social security card if the employee provides it. How to amend previous tax returns If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. How to amend previous tax returns See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. How to amend previous tax returns Applying for a social security card. How to amend previous tax returns   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. How to amend previous tax returns You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. How to amend previous tax returns socialsecurity. How to amend previous tax returns gov/online/ss-5. How to amend previous tax returns html. How to amend previous tax returns The employee must complete and sign Form SS-5; it cannot be filed by the employer. How to amend previous tax returns You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. How to amend previous tax returns Applying for a social security number. How to amend previous tax returns   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. How to amend previous tax returns If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. How to amend previous tax returns When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. How to amend previous tax returns Furnish Copies B, C, and 2 of Form W-2c to the employee. How to amend previous tax returns Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. How to amend previous tax returns For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. How to amend previous tax returns socialsecurity. How to amend previous tax returns gov/employer. How to amend previous tax returns Advise your employee to correct the SSN on his or her original Form W-2. How to amend previous tax returns Correctly record the employee's name and SSN. How to amend previous tax returns   Record the name and number of each employee as they are shown on the employee's social security card. How to amend previous tax returns If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. How to amend previous tax returns Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. How to amend previous tax returns   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. How to amend previous tax returns It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. How to amend previous tax returns IRS individual taxpayer identification numbers (ITINs) for aliens. How to amend previous tax returns   Do not accept an ITIN in place of an SSN for employee identification or for work. How to amend previous tax returns An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. How to amend previous tax returns S. How to amend previous tax returns employment. How to amend previous tax returns The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). How to amend previous tax returns However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). How to amend previous tax returns    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. How to amend previous tax returns If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. How to amend previous tax returns Do not use an ITIN in place of an SSN on Form W-2. How to amend previous tax returns Verification of social security numbers. How to amend previous tax returns   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. How to amend previous tax returns Visit www. How to amend previous tax returns socialsecurity. How to amend previous tax returns gov/employer/ssnv. How to amend previous tax returns htm for more information. How to amend previous tax returns Registering for SSNVS. How to amend previous tax returns   You must register online and receive authorization from your employer to use SSNVS. How to amend previous tax returns To register, visit SSA's website at www. How to amend previous tax returns socialsecurity. How to amend previous tax returns gov/employer and click on the Business Services Online link. How to amend previous tax returns Follow the registration instructions to obtain a user identification (ID) and password. How to amend previous tax returns You will need to provide the following information about yourself and your company. How to amend previous tax returns Name. How to amend previous tax returns SSN. How to amend previous tax returns Date of birth. How to amend previous tax returns Type of employer. How to amend previous tax returns EIN. How to amend previous tax returns Company name, address, and telephone number. How to amend previous tax returns Email address. How to amend previous tax returns When you have completed the online registration process, SSA will mail a one-time activation code to your employer. How to amend previous tax returns You must enter the activation code online to use SSNVS. How to amend previous tax returns 2. How to amend previous tax returns Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. How to amend previous tax returns See Publication 15-A for details on statutory employees and nonemployees. How to amend previous tax returns Employee status under common law. How to amend previous tax returns   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. How to amend previous tax returns This is so even when you give the employee freedom of action. How to amend previous tax returns What matters is that you have the right to control the details of how the services are performed. How to amend previous tax returns See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How to amend previous tax returns If an employer-employee relationship exists, it does not matter what it is called. How to amend previous tax returns The employee may be called an agent or independent contractor. How to amend previous tax returns It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. How to amend previous tax returns You are responsible for withholding and paying employment taxes for your employees. How to amend previous tax returns You are also required to file employment tax returns. How to amend previous tax returns These requirements do not apply to amounts that you pay to independent contractors. How to amend previous tax returns The rules discussed in this publication apply only to workers who are your employees. How to amend previous tax returns In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How to amend previous tax returns For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. How to amend previous tax returns Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. How to amend previous tax returns The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. How to amend previous tax returns Crew Leaders If you are a crew leader, you are an employer of farmworkers. How to amend previous tax returns A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. How to amend previous tax returns If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. How to amend previous tax returns For FUTA tax rules, see section 10. How to amend previous tax returns Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How to amend previous tax returns See Publication 541, Partnerships, for more details. How to amend previous tax returns The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. How to amend previous tax returns Exception—Qualified joint venture. How to amend previous tax returns   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. How to amend previous tax returns A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). How to amend previous tax returns   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. How to amend previous tax returns Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. How to amend previous tax returns   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. How to amend previous tax returns If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. How to amend previous tax returns Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. How to amend previous tax returns However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. How to amend previous tax returns    Note. How to amend previous tax returns If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. How to amend previous tax returns   For more information on qualified joint ventures, visit IRS. How to amend previous tax returns gov and enter “qualified joint venture” in the search box. How to amend previous tax returns Exception—Community income. How to amend previous tax returns   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. How to amend previous tax returns S. How to amend previous tax returns possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. How to amend previous tax returns You may still make an election to be taxed as a qualified joint venture instead of a partnership. How to amend previous tax returns See Exception—Qualified joint venture , earlier in this section. How to amend previous tax returns 3. How to amend previous tax returns Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. How to amend previous tax returns You may also be required to withhold, deposit, and report Additional Medicare Tax. How to amend previous tax returns See section 4 for more information. How to amend previous tax returns If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How to amend previous tax returns You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. How to amend previous tax returns FUTA tax is discussed in section 10. How to amend previous tax returns Cash wages include checks, money orders, etc. How to amend previous tax returns Do not count as cash wages the value of food, lodging, and other noncash items. How to amend previous tax returns For more information on what payments are considered taxable wages, see Publication 15 (Circular E). How to amend previous tax returns Commodity wages. How to amend previous tax returns   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. How to amend previous tax returns However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. How to amend previous tax returns These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. How to amend previous tax returns Other compensation. How to amend previous tax returns   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. How to amend previous tax returns Family members. How to amend previous tax returns   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. How to amend previous tax returns However, certain exemptions may apply for your child, spouse, or parent. How to amend previous tax returns See the table, How Do Employment Taxes Apply to Farmwork , in section 12. How to amend previous tax returns Household employees. How to amend previous tax returns   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. How to amend previous tax returns   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. How to amend previous tax returns Nor do the taxes apply to housework done by your parent unless: 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, and 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. How to amend previous tax returns   For more information, see Publication 926, Household Employer's Tax Guide. How to amend previous tax returns    Wages for household work may not be a deductible farm expense. How to amend previous tax returns See Publication 225, Farmer's Tax Guide. How to amend previous tax returns Share farmers. How to amend previous tax returns   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. How to amend previous tax returns Compensation paid to H-2A visa holders. How to amend previous tax returns   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. How to amend previous tax returns On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to amend previous tax returns   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to amend previous tax returns In that case, the worker must give the employer a completed Form W-4. How to amend previous tax returns Federal income tax withheld should be reported in box 2 of Form W-2. How to amend previous tax returns These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to amend previous tax returns For 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. How to amend previous tax returns 4. How to amend previous tax returns Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. How to amend previous tax returns You may also be required to withhold Additional Medicare Tax. How to amend previous tax returns For more information, see Additional Medicare Tax withholding , later. How to amend previous tax returns The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. How to amend previous tax returns You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). How to amend previous tax returns The $150 test applies separately to each farmworker that you employ. How to amend previous tax returns If you employ a family of workers, each member is treated separately. How to amend previous tax returns Do not count wages paid by other employers. How to amend previous tax returns The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. How to amend previous tax returns Exceptions. How to amend previous tax returns   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. How to amend previous tax returns   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. How to amend previous tax returns Social Security and Medicare Tax Withholding The social security tax rate is 6. How to amend previous tax returns 2%, for both the employee and employer, on the first $117,000 paid to each employee. How to amend previous tax returns You must withhold at this rate from each employee and pay a matching amount. How to amend previous tax returns The Medicare tax rate is 1. How to amend previous tax returns 45% each for the employee and employer on all wages. How to amend previous tax returns You must withhold at this rate from each employee and pay a matching amount. How to amend previous tax returns There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. How to amend previous tax returns Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. How to amend previous tax returns For details, see Publication 15-A. How to amend previous tax returns Additional Medicare Tax withholding. How to amend previous tax returns   In addition to withholding Medicare tax at 1. How to amend previous tax returns 45%, you must withhold a 0. How to amend previous tax returns 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend previous tax returns 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. How to amend previous tax returns Additional Medicare Tax is only imposed on the employee. How to amend previous tax returns There is no employer share of Additional Medicare Tax. How to amend previous tax returns All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to amend previous tax returns   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). How to amend previous tax returns For more information on Additional Medicare Tax, visit IRS. How to amend previous tax returns gov and enter “Additional Medicare Tax” in the search box. How to amend previous tax returns Employee share paid by employer. How to amend previous tax returns   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. How to amend previous tax returns If you do not withhold the taxes, however, you must still pay them. How to amend previous tax returns Any employee social security and Medicare taxes that you pay is additional income to the employee. How to amend previous tax returns Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. How to amend previous tax returns Also, do not count the additional income as wages for FUTA tax purposes. How to amend previous tax returns Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. How to amend previous tax returns See section 7 of Publication 15-A. How to amend previous tax returns Withholding social security and Medicare taxes on nonresident alien employees. How to amend previous tax returns   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien. How to amend previous tax returns However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. How to amend previous tax returns Also see Compensation paid to H-2A visa holders in section 3. How to amend previous tax returns Religious exemption. How to amend previous tax returns    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. How to amend previous tax returns This exemption is available only if both the employee and the employer are members of the sect. How to amend previous tax returns   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to amend previous tax returns 5. How to amend previous tax returns Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. How to amend previous tax returns The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. How to amend previous tax returns You may use one of several methods to determine the amount of federal income tax withholding. How to amend previous tax returns They are discussed in section 13. How to amend previous tax returns Form W-4. How to amend previous tax returns   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. How to amend previous tax returns Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. How to amend previous tax returns Advise your employees to use the IRS Withholding Calculator on the IRS website at www. How to amend previous tax returns irs. How to amend previous tax returns gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. How to amend previous tax returns   Ask each new employee to give you a signed Form W-4 when starting work. How to amend previous tax returns Make the form effective with the first wage payment. How to amend previous tax returns If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. How to amend previous tax returns Forms in Spanish. How to amend previous tax returns   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to amend previous tax returns For more information, see Publicación 17(SP). How to amend previous tax returns Effective date of Form W-4. How to amend previous tax returns   A Form W-4 remains in effect until the employee gives you a new one. How to amend previous tax returns When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. How to amend previous tax returns Do not adjust withholding retroactively. How to amend previous tax returns If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. How to amend previous tax returns For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. How to amend previous tax returns A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. How to amend previous tax returns Completing Form W-4. How to amend previous tax returns   The amount of federal income tax withholding is based on marital status and withholding allowances. How to amend previous tax returns Your employees may not base their withholding amounts on a fixed dollar amount or percentage. How to amend previous tax returns However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. How to amend previous tax returns   Employees may claim fewer withholding allowances than they are entitled to claim. How to amend previous tax returns They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. How to amend previous tax returns   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. How to amend previous tax returns Along with Form W-4, you may wish to order Publication 505 for use by your employees. How to amend previous tax returns    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. How to amend previous tax returns If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. How to amend previous tax returns Exemption from federal income tax withholding. How to amend previous tax returns   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. How to amend previous tax returns See the Form W-4 instructions for more information. How to amend previous tax returns However, the wages are still subject to social security and Medicare taxes. How to amend previous tax returns   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. How to amend previous tax returns To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. How to amend previous tax returns If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. How to amend previous tax returns If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to amend previous tax returns Withholding income taxes on the wages of nonresident alien employees. How to amend previous tax returns   In general, you must withhold federal income taxes on the wages of nonresident alien employees. How to amend previous tax returns However, see Publication 515 for exceptions to this general rule. How to amend previous tax returns Also see Compensation paid to H-2A visa workers in section 3. How to amend previous tax returns Withholding adjustment for nonresident alien employees. How to amend previous tax returns   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. How to amend previous tax returns This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. How to amend previous tax returns See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). How to amend previous tax returns Nonresident alien employee's Form W-4. How to amend previous tax returns   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. How to amend previous tax returns   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. How to amend previous tax returns    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. How to amend previous tax returns Form 8233. How to amend previous tax returns   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. How to amend previous tax returns See Publication 515 for details. How to amend previous tax returns IRS review of requested Forms W-4. How to amend previous tax returns   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. How to amend previous tax returns You may also be directed to send certain Forms W-4 to the IRS. How to amend previous tax returns You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. How to amend previous tax returns Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. How to amend previous tax returns The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. How to amend previous tax returns When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. How to amend previous tax returns   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). How to amend previous tax returns However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). How to amend previous tax returns Initial lock-in letter. How to amend previous tax returns   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. How to amend previous tax returns In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. How to amend previous tax returns You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. How to amend previous tax returns If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. How to amend previous tax returns You may follow any reasonable business practice to furnish the employee copy to the employee. How to amend previous tax returns Implementation of lock-in letter. How to amend previous tax returns   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. How to amend previous tax returns You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. How to amend previous tax returns The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. How to amend previous tax returns Seasonal employees and employees not currently performing services. How to amend previous tax returns   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. How to amend previous tax returns You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. How to amend previous tax returns You reasonably expect the employee to resume services within 12 months of the date of the notice. How to amend previous tax returns The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. How to amend previous tax returns Termination and re-hire of employees. How to amend previous tax returns   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. How to amend previous tax returns You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. How to amend previous tax returns Modification notice. How to amend previous tax returns   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. How to amend previous tax returns The modification notice may change the marital status and/or the number of withholding allowances permitted. How to amend previous tax returns You must withhold federal income tax based on the effective date specified in the modification notice. How to amend previous tax returns New Form W-4 after IRS notice. How to amend previous tax returns   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. How to amend previous tax returns You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. How to amend previous tax returns If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. How to amend previous tax returns   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. How to amend previous tax returns Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. How to amend previous tax returns Substitute Forms W-4. How to amend previous tax returns   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. How to amend previous tax returns Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. How to amend previous tax returns gov to obtain copies of Form W-4. How to amend previous tax returns   You may use a substitute version of Form W-4 to meet your business needs. How to amend previous tax returns However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. How to amend previous tax returns At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. How to amend previous tax returns   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. How to amend previous tax returns However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. How to amend previous tax returns Invalid Forms W-4. How to amend previous tax returns   Any unauthorized change or addition to Form W-4 makes it invalid. How to amend previous tax returns This includes taking out any language by which the employee certifies that the form is correct. How to amend previous tax returns A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. How to amend previous tax returns An employee who submits a false Form W-4 may be subject to a $500 penalty. How to amend previous tax returns You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. How to amend previous tax returns   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. How to amend previous tax returns Tell the employee that it is invalid and ask for another one. How to amend previous tax returns If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. How to amend previous tax returns However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. How to amend previous tax returns   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. How to amend previous tax returns R. How to amend previous tax returns B. How to amend previous tax returns 455, available at www. How to amend previous tax returns irs. How to amend previous tax returns gov/irb/2007-35_IRB/ar10. How to amend previous tax returns html. How to amend previous tax returns Amounts exempt from levy on wages, salary, and other income. How to amend previous tax returns   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. How to amend previous tax returns Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. How to amend previous tax returns If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. How to amend previous tax returns How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. How to amend previous tax returns Wage bracket tables. How to amend previous tax returns See section 13 for directions on how to use the tables. How to amend previous tax returns Percentage method. How to amend previous tax returns See section 13 for directions on how to use the percentage method. How to amend previous tax returns Alternative formula tables for percentage method withholding. How to amend previous tax returns See Publication 15-A. How to amend previous tax returns Wage bracket percentage method withholding tables. How to amend previous tax returns See Publication 15-A. How to amend previous tax returns Other alternative methods. How to amend previous tax returns See Publication 15-A. How to amend previous tax returns Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. How to amend previous tax returns If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. How to amend previous tax returns Supplemental wages. How to amend previous tax returns   Supplemental wages are wage payments to an employee that are not regular wages. How to amend previous tax returns They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. How to amend previous tax returns Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How to amend previous tax returns   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. How to amend previous tax returns   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. How to amend previous tax returns If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. How to amend previous tax returns Withhold a flat 25% (no other percentage allowed). How to amend previous tax returns If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. How to amend previous tax returns If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. How to amend previous tax returns Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. How to amend previous tax returns Subtract the tax withheld from the regular wages. How to amend previous tax returns Withhold the remaining tax from the supplemental wages. How to amend previous tax returns If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. How to amend previous tax returns If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. How to amend previous tax returns This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. How to amend previous tax returns    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. How to amend previous tax returns See section 7 in Publication 15 (Circular E) for details. How to amend previous tax returns   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. How to amend previous tax returns 6. How to amend previous tax returns Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. How to amend previous tax returns Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. How to amend previous tax returns This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. How to amend previous tax returns You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. How to amend previous tax returns You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. How to amend previous tax returns If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. How to amend previous tax returns If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. How to amend previous tax returns If Form W-2 is not required, you must notify the employee by February 7, 2014. How to amend previous tax returns 7. How to amend previous tax returns Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. How to amend previous tax returns You must use electronic funds transfer to make all federal tax deposits. How to amend previous tax returns See How To Deposit , later in this section. How to amend previous tax returns The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. How to amend previous tax returns For more information, see COBRA premium assistance credit under Introduction. How to amend previous tax returns Payment with return. How to amend previous tax returns   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. How to amend previous tax returns You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. How to amend previous tax returns However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. How to amend previous tax returns You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. How to amend previous tax returns This payment may be $2,500 or more. How to amend previous tax returns Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. How to amend previous tax returns Semiweekly schedule depositors must timely deposit the amount. How to amend previous tax returns See Accuracy of Deposits Rule and How To Deposit, later in this section. How to amend previous tax returns When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. How to amend previous tax returns See Employers of Both Farm and Nonfarm Workers, later in this section. How to amend previous tax returns The rules for determining when to deposit Form 943 taxes are discussed below. How to amend previous tax returns See section 10 for the separate rules that apply to FUTA tax. How to amend previous tax returns Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. How to amend previous tax returns The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. How to amend previous tax returns The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). How to amend previous tax returns The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. How to amend previous tax returns If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. How to amend previous tax returns If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. How to amend previous tax returns Lookback period. How to amend previous tax returns   The lookback period is the second calendar year preceding the current calendar year. How to amend previous tax returns For example, the lookback period for 2014 is 2012. How to amend previous tax returns Example of deposit schedule based on lookback period. How to amend previous tax returns Rose Co. How to amend previous tax returns reported taxes on Form 943 as follows. How to amend previous tax returns 2012 — $48,000 2013 — $60,000 Rose Co. How to amend previous tax returns is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. How to amend previous tax returns However, for 2015, Rose Co. How to amend previous tax returns is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. How to amend previous tax returns Adjustments to lookback period taxes. How to amend previous tax returns   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). How to amend previous tax returns Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How to amend previous tax returns Example of adjustments. How to amend previous tax returns An employer originally reported total tax of $45,000 for the lookback period in 2012. How to amend previous tax returns The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. How to amend previous tax returns The total tax reported in the lookback period is still $45,000. How to amend previous tax returns The $10,000 adjustment is also not treated as part of the 2014 taxes. How to amend previous tax returns Deposit period. How to amend previous tax returns   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. How to amend previous tax returns For monthly schedule depositors, the deposit period is a calendar month. How to amend previous tax returns The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. How to amend previous tax returns Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. How to amend previous tax returns You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. How to amend previous tax returns Monthly schedule example. How to amend previous tax returns   Red Co. How to amend previous tax returns is a seasonal employer and a monthly schedule depositor. How to amend previous tax returns It pays wages each Friday. How to amend previous tax returns It paid wages during August 2014, but did not pay any wages during September. How to amend previous tax returns Red Co. How to amend previous tax returns must deposit the combined tax liabilities for the August paydays by September 15. How to amend previous tax returns Red Co. How to amend previous tax returns does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. How to amend previous tax returns New employers. How to amend previous tax returns   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. How to amend previous tax returns Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). How to amend previous tax returns Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. How to amend previous tax returns Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. How to amend previous tax returns Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. How to amend previous tax returns Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. How to amend previous tax returns For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. How to amend previous tax returns If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. How to amend previous tax returns Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. How to amend previous tax returns Semiweekly Deposit Schedule IF the payday falls on a. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns THEN deposit taxes by the following. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. How to amend previous tax returns   Green, Inc. How to amend previous tax returns , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. How to amend previous tax returns Green, Inc. How to amend previous tax returns , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. How to amend previous tax returns Green, Inc. How to amend previous tax returns 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). How to amend previous tax returns Semiweekly deposit period spanning two quarters. How to amend previous tax returns   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. How to amend previous tax returns For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. How to amend previous tax returns Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). How to amend previous tax returns Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. How to amend previous tax returns A business day is any day other than a Saturday, Sunday, or legal holiday. How to amend previous tax returns For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). How to amend previous tax returns Semiweekly schedule depositors   will always have 3 business days to make a deposit. How to amend previous tax returns That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. How to amend previous tax returns For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). How to amend previous tax returns Legal holiday. How to amend previous tax returns   The term “legal holiday” means any legal holiday in the District of Columbia. How to amend previous tax returns Legal holidays for 2014 are listed below. How to amend previous tax returns January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. How to amend previous tax returns February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. How to amend previous tax returns For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. How to amend previous tax returns For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. How to amend previous tax returns Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. How to amend previous tax returns However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. How to amend previous tax returns For example, Fir Co. How to amend previous tax returns is a semiweekly schedule depositor. How to amend previous tax returns On Monday, Fir Co. How to amend previous tax returns accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. How to amend previous tax returns On Tuesday, Fir Co. How to amend previous tax returns accumulates additional taxes of $30,000. How to amend previous tax returns Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. How to amend previous tax returns does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). How to amend previous tax returns If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. How to amend previous tax returns Example of the $100,000 next-day deposit rule. How to amend previous tax returns   Elm, Inc. How to amend previous tax returns , started its business on May 1, 2014. How to amend previous tax returns Because Elm, Inc. How to amend previous tax returns , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. How to amend previous tax returns , is a monthly schedule depositor. How to amend previous tax returns On May 8, Elm, Inc. How to amend previous tax returns , paid wages for the first time and accumulated taxes of $50,000. How to amend previous tax returns On May 9 (Friday), Elm, Inc. How to amend previous tax returns , paid wages and accumulated taxes of $60,000, for a total of $110,000. How to amend previous tax returns Because Elm, Inc. How to amend previous tax returns , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. How to amend previous tax returns Elm, Inc. How to amend previous tax returns , became a semiweekly schedule depositor on May 10. How to amend previous tax returns It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. How to amend previous tax returns Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. How to amend previous tax returns However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. How to amend previous tax returns Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. How to amend previous tax returns The deposit shortfall is paid or deposited by the shortfall makeup date as described below. How to amend previous tax returns Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. How to amend previous tax returns You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. How to amend previous tax returns Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. How to amend previous tax returns For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). How to amend previous tax returns How To Deposit You must deposit employment taxes by electronic funds transfer. How to amend previous tax returns See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. How to amend previous tax returns Electronic deposit requirement. How to amend previous tax returns   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). How to amend previous tax returns Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to amend previous tax returns 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. How to amend previous tax returns   EFTPS is a free service provided by the Department of Treasury. How to amend previous tax returns To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). How to amend previous tax returns You can also visit the EFTPS website at www. How to amend previous tax returns eftps. How to amend previous tax returns gov. How to amend previous tax returns Additional information about EFTPS is also available in Publication 966. How to amend previous tax returns New employers that have a federal tax obligation will be pre-enrolled in EFTPS. How to amend previous tax returns Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. How to amend previous tax returns See When you receive your EIN in section 1 for more information. How to amend previous tax returns Deposit record. How to amend previous tax returns   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. How to amend previous tax returns The number can be used as a receipt or to trace the payment. How to amend previous tax returns Depositing on time. How to amend previous tax returns   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. How to amend previous tax returns m. How to amend previous tax returns Eastern time the day before the date a deposit is due. How to amend previous tax returns If you use a third party to make a deposit on your behalf, they may have different cutoff times. How to amend previous tax returns Same-day payment option. How to amend previous tax returns   If you fail to initiate a deposit transaction on EFTPS by 8 p. How to amend previous tax returns m. How to amend previous tax returns Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). How to amend previous tax returns To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. How to amend previous tax returns Please check with your financial institution regarding availability, deadlines, and costs. How to amend previous tax returns Your financial institution may charge you a fee for payments made this way. How to amend previous tax returns To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. How to amend previous tax returns eftps. How to amend previous tax returns gov to download the Same-Day Payment Worksheet. How to amend previous tax returns Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. How to amend previous tax returns The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. How to amend previous tax returns IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. How to amend previous tax returns For amounts not properly deposited or not deposited on time, the penalty rates are shown next. How to amend previous tax returns Penalty Charged for. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns 2% Deposits made 1 to 5 days late. How to amend previous tax returns 5% Deposits made 6 to 15 days late. How to amend previous tax returns 10% Deposits made 16 or more days late. How to amend previous tax returns Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. How to amend previous tax returns 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. How to amend previous tax returns See Payment with return , earlier in this section, for exceptions. How to amend previous tax returns 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. How to amend previous tax returns Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. How to amend previous tax returns Order in which deposits are applied. How to amend previous tax returns   Deposits generally are applied to the most recent tax liability within the year. How to amend previous tax returns If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. How to amend previous tax returns Follow the instructions on the penalty notice that you received. How to amend previous tax returns For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. How to amend previous tax returns You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. How to amend previous tax returns irs. How to amend previous tax returns gov/pub/irs-irbs/irb01-50. How to amend previous tax returns pdf. How to amend previous tax returns Example. How to amend previous tax returns Cedar, Inc. How to amend previous tax returns , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. How to amend previous tax returns It does not make the deposit on July 15. How to amend previous tax returns On August 15, Cedar, Inc. How to amend previous tax returns , deposits $2,000. How to amend previous tax returns Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. How to amend previous tax returns Accordingly, $500 of the July 15 liability remains undeposited. How to amend previous tax returns The penalty on this underdeposit will apply as explained above. How to amend previous tax returns Trust fund recovery penalty. How to amend previous tax returns   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. How to amend previous tax returns The penalty is the full amount of the unpaid trust fund tax. How to amend previous tax returns This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. How to amend previous tax returns   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. How to amend previous tax returns   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. How to amend previous tax returns A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. How to amend previous tax returns    Willfully means voluntarily, consciously, and intentionally. How to amend previous tax returns A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. How to amend previous tax returns “Average” failure-to-deposit penalty. How to amend previous tax returns   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. How to amend previous tax returns IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. How to amend previous tax returns Completed Form 943, line 17, instead of Form 943-A. How to amend previous tax returns Failed to attach a properly completed Form 943-A. How to amend previous tax returns Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. How to amend previous tax returns   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. How to amend previous tax returns Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. How to amend previous tax returns   You can avoid the penalty by reviewing your return before filing it. How to amend previous tax returns Follow these steps before filing your Form 943. How to amend previous tax returns If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. How to amend previous tax returns If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. How to amend previous tax returns Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. How to amend previous tax returns Do not show negative amounts on Form 943, line 17, or Form 943-A. How to amend previous tax returns For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. How to amend previous tax returns Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). How to amend previous tax returns Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. How to amend previous tax returns If a deposit is due, deposi