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Hr Block 1040nr

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Hr Block 1040nr

Hr block 1040nr 3. Hr block 1040nr   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. Hr block 1040nr Whether an abandonment has occurred is determined in light of all the facts and circumstances. Hr block 1040nr You must both show an intention to abandon the property and affirmatively act to abandon the property. Hr block 1040nr A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. Hr block 1040nr For more information, see Sales and Exchanges in Publication 544. Hr block 1040nr The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). Hr block 1040nr See Publication 544 if you abandoned property that did not secure debt. Hr block 1040nr This publication only discusses the tax consequences of abandoning property that secured a debt. Hr block 1040nr Abandonment of property securing recourse debt. Hr block 1040nr    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. Hr block 1040nr For details on figuring gain or loss on the foreclosure, see chapter 2. Hr block 1040nr Example 1—abandonment of personal-use property securing recourse debt. Hr block 1040nr In 2009, Anne purchased a home for $200,000. Hr block 1040nr She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. Hr block 1040nr In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. Hr block 1040nr Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. Hr block 1040nr Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. Hr block 1040nr If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. Hr block 1040nr Example 2—abandonment of business or investment property securing recourse debt. Hr block 1040nr In 2009, Sue purchased business property for $200,000. Hr block 1040nr She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. Hr block 1040nr In 2013, Sue was unable to continue making her loan payments. Hr block 1040nr Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. Hr block 1040nr Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. Hr block 1040nr If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. Hr block 1040nr Abandonment of property securing nonrecourse debt. Hr block 1040nr    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. Hr block 1040nr   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. Hr block 1040nr If the amount you realize is more than your adjusted basis, then you have a gain. Hr block 1040nr If your adjusted basis is more than the amount you realize, then you have a loss. Hr block 1040nr For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. Hr block 1040nr   Loss from abandonment of business or investment property is deductible as a loss. Hr block 1040nr The character of the loss depends on the character of the property. Hr block 1040nr The amount of deductible capital loss may be limited. Hr block 1040nr For more information, see Treatment of Capital Losses in Publication 544. Hr block 1040nr You cannot deduct any loss from abandonment of your home or other property held for personal use. Hr block 1040nr Example 1—abandonment of personal-use property securing nonrecourse debt. Hr block 1040nr In 2009, Timothy purchased a home for $200,000. Hr block 1040nr He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. Hr block 1040nr In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. Hr block 1040nr Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. Hr block 1040nr Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. Hr block 1040nr Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. Hr block 1040nr Timothy has a $15,000 nondeductible loss in tax year 2013. Hr block 1040nr (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. Hr block 1040nr ) The bank sells the house at a foreclosure sale in 2014. Hr block 1040nr Timothy has neither gain nor loss from the foreclosure sale. Hr block 1040nr Because he was not personally liable for the debt, he also has no cancellation of debt income. Hr block 1040nr Example 2—abandonment of business or investment property securing nonrecourse debt. Hr block 1040nr In 2009, Robert purchased business property for $200,000. Hr block 1040nr He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. Hr block 1040nr In 2013, Robert was unable to continue making his loan payments. Hr block 1040nr Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. Hr block 1040nr Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. Hr block 1040nr Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). Hr block 1040nr Robert has a $5,000 gain in tax year 2013. Hr block 1040nr (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. Hr block 1040nr ) The lender sells the property at a foreclosure sale in 2014. Hr block 1040nr Robert has neither gain nor loss from the foreclosure sale. Hr block 1040nr Because he was not personally liable for the debt, he also has no cancellation of debt income. Hr block 1040nr Canceled debt. Hr block 1040nr    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. Hr block 1040nr This income is separate from any amount realized from abandonment of the property. Hr block 1040nr You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. Hr block 1040nr See chapter 1 for more details. Hr block 1040nr Forms 1099-A and 1099-C. Hr block 1040nr    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. Hr block 1040nr Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. Hr block 1040nr The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. Hr block 1040nr For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. Hr block 1040nr Prev  Up  Next   Home   More Online Publications
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2014 Standard Mileage Rates

IR-2013-95, Dec. 6, 2013

WASHINGTON — The Internal Revenue Service today issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 56 cents per mile for business miles driven
  • 23.5 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven in service of charitable organizations

The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.  In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51.  Notice 2013-80 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

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Page Last Reviewed or Updated: 06-Dec-2013

The Hr Block 1040nr

Hr block 1040nr Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Hr block 1040nr irs. Hr block 1040nr gov/pub80. Hr block 1040nr What's New Social security and Medicare tax for 2014. Hr block 1040nr  The social security tax rate is 6. Hr block 1040nr 2% each for the employee and employer, unchanged from 2013. Hr block 1040nr The social security wage base limit is $117,000. Hr block 1040nr The Medicare tax rate is 1. Hr block 1040nr 45% each for the employee and employer, unchanged from 2013. Hr block 1040nr There is no wage base limit for Medicare tax. Hr block 1040nr Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Hr block 1040nr Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Hr block 1040nr Change of responsible party. Hr block 1040nr . Hr block 1040nr  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Hr block 1040nr Form 8822-B must be filed within 60 days of the change. Hr block 1040nr If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Hr block 1040nr For a definition of “responsible party”, see the Form 8822-B instructions. Hr block 1040nr Same-sex marriage. Hr block 1040nr  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Hr block 1040nr For more information, see Revenue Ruling 2013-17, 2013-38 I. Hr block 1040nr R. Hr block 1040nr B. Hr block 1040nr 201, available at www. Hr block 1040nr irs. Hr block 1040nr gov/irb/2013-38_IRB/ar07. Hr block 1040nr html. Hr block 1040nr Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Hr block 1040nr Notice 2013-61, 2013-44 I. Hr block 1040nr R. Hr block 1040nr B. Hr block 1040nr 432, is available at www. Hr block 1040nr irs. Hr block 1040nr gov/irb/2013-44_IRB/ar10. Hr block 1040nr html. Hr block 1040nr Reminders Additional Medicare Tax withholding. Hr block 1040nr  In addition to withholding Medicare tax at 1. Hr block 1040nr 45%, you must withhold a 0. Hr block 1040nr 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block 1040nr 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. Hr block 1040nr Additional Medicare Tax is only imposed on the employee. Hr block 1040nr There is no employer share of Additional Medicare Tax. Hr block 1040nr 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. Hr block 1040nr For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Hr block 1040nr For more information on Additional Medicare Tax, visit IRS. Hr block 1040nr gov and enter “Additional Medicare Tax” in the search box. Hr block 1040nr Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Hr block 1040nr  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Hr block 1040nr Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Hr block 1040nr For more information, visit IRS. Hr block 1040nr gov and enter “work opportunity tax credit” in the search box. Hr block 1040nr Outsourcing payroll duties. Hr block 1040nr  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Hr block 1040nr The employer remains responsible if the third party fails to perform any required action. Hr block 1040nr If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Hr block 1040nr gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Hr block 1040nr Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Hr block 1040nr  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Hr block 1040nr For more information, see Announcement 2012-43, 2012-51 I. Hr block 1040nr R. Hr block 1040nr B. Hr block 1040nr 723, available at www. Hr block 1040nr irs. Hr block 1040nr gov/irb/2012-51_IRB/ar15. Hr block 1040nr html. Hr block 1040nr CNMI government employees now subject to social security and Medicare taxes. Hr block 1040nr  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Hr block 1040nr COBRA premium assistance credit. Hr block 1040nr  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Hr block 1040nr See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Hr block 1040nr You can get Publication 15 (Circular E) at IRS. Hr block 1040nr gov. Hr block 1040nr You must receive written notice from the IRS to file Form 944. Hr block 1040nr  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Hr block 1040nr You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Hr block 1040nr For more information on requesting to file Form 944 visit IRS. Hr block 1040nr gov and enter “file employment taxes annually” in the search box. Hr block 1040nr Federal employers in the CNMI. Hr block 1040nr  The U. Hr block 1040nr S. Hr block 1040nr Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Hr block 1040nr Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Hr block 1040nr Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Hr block 1040nr For questions, contact the CNMI Division of Revenue and Taxation. Hr block 1040nr Change of address. Hr block 1040nr  Use Form 8822-B to notify the IRS of an address change. Hr block 1040nr Do not mail Form 8822-B with your employment tax return. Hr block 1040nr Federal tax deposits must be made by electronic funds transfer. Hr block 1040nr  You must use electronic funds transfer to make all federal tax deposits. Hr block 1040nr Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Hr block 1040nr 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. Hr block 1040nr Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hr block 1040nr EFTPS is a free service provided by the Department of Treasury. Hr block 1040nr Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hr block 1040nr For more information on making federal tax deposits, see How To Deposit in section 8. Hr block 1040nr For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Hr block 1040nr eftps. Hr block 1040nr gov or call 1-800-555-4477 (U. Hr block 1040nr S. Hr block 1040nr Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Hr block 1040nr Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Hr block 1040nr Electronic filing and payment. Hr block 1040nr  Using electronic options can make filing a return and paying your federal tax easier. Hr block 1040nr Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Hr block 1040nr You can use IRS e-file to file certain returns. Hr block 1040nr If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Hr block 1040nr Do not use EFW to pay taxes that are required to be deposited. Hr block 1040nr Visit the IRS website at www. Hr block 1040nr irs. Hr block 1040nr gov/efile for more information on filing electronically. Hr block 1040nr For more information on paying your taxes using EFW, visit the IRS website at www. Hr block 1040nr irs. Hr block 1040nr gov/e-pay. Hr block 1040nr A fee may be charged to file electronically. Hr block 1040nr For EFTPS, visit www. Hr block 1040nr eftps. Hr block 1040nr gov or call EFTPS Customer Service at 1-800-555-4477 (U. Hr block 1040nr S. Hr block 1040nr Virgin Islands only) or 303-967-5916 (toll call). Hr block 1040nr For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Hr block 1040nr socialsecurity. Hr block 1040nr gov/employer. Hr block 1040nr If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Hr block 1040nr If a valid EIN is not provided, the return or payment will not be processed. Hr block 1040nr This may result in penalties and delays in processing your return or payment. Hr block 1040nr Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Hr block 1040nr  Employers in American Samoa, the CNMI, Guam, and the U. Hr block 1040nr S. Hr block 1040nr Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Hr block 1040nr Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Hr block 1040nr For more information, visit Social Security Administration's SSA website at www. Hr block 1040nr ssa. Hr block 1040nr gov/bso/bsowelcome. Hr block 1040nr htm. Hr block 1040nr Credit or debit card payments. Hr block 1040nr  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Hr block 1040nr irs. Hr block 1040nr gov/e-pay. Hr block 1040nr However, do not use credit or debit cards to make federal tax deposits. Hr block 1040nr Hiring new employees. Hr block 1040nr  Record the number and name from each new employee's social security card. Hr block 1040nr An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Hr block 1040nr See section 3. Hr block 1040nr Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Hr block 1040nr  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Hr block 1040nr For more information, see the Instructions for Schedule D (Form 941). Hr block 1040nr Apply for an employer identification number (EIN) online. Hr block 1040nr  You can apply for an EIN online by visiting IRS. Hr block 1040nr gov and clicking on the Apply for an EIN Online link under Tools. Hr block 1040nr Dishonored payments. Hr block 1040nr  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Hr block 1040nr The penalty is $25 or 2% of the payment, whichever is more. Hr block 1040nr However, the penalty on dishonored payments of $24. Hr block 1040nr 99 or less is an amount equal to the payment. Hr block 1040nr For example, a dishonored payment of $18 is charged a penalty of $18. Hr block 1040nr Private delivery services. Hr block 1040nr  You can use certain private delivery services designated by the IRS to send tax returns or payments. Hr block 1040nr The list includes only the following: DHL Express (DHL): DHL Same Day Service. Hr block 1040nr Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Hr block 1040nr United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Hr block 1040nr M. Hr block 1040nr , UPS Worldwide Express Plus, and UPS Worldwide Express. Hr block 1040nr For the IRS mailing address to use if you are using a private delivery service, go to IRS. Hr block 1040nr gov and enter “private delivery service” in the search box. Hr block 1040nr Your private delivery service can tell you how to get written proof of the mailing date. Hr block 1040nr Private delivery services cannot deliver items to P. Hr block 1040nr O. Hr block 1040nr boxes. Hr block 1040nr You must use the U. Hr block 1040nr S. Hr block 1040nr Postal Service to mail any item to an IRS P. Hr block 1040nr O. Hr block 1040nr box address. Hr block 1040nr Recordkeeping. Hr block 1040nr  Keep all records of employment taxes for 4 years. Hr block 1040nr These should be available for IRS review. Hr block 1040nr There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Hr block 1040nr Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Hr block 1040nr See Farm Crew Leaders in section 2. Hr block 1040nr Disregarded entities and qualified subchapter S subsidiaries (QSubs). Hr block 1040nr  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Hr block 1040nr Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Hr block 1040nr See Regulations sections 1. Hr block 1040nr 1361-4(a)(7) and 301. Hr block 1040nr 7701-2(c)(2)(iv). Hr block 1040nr Photographs of missing children. Hr block 1040nr  The IRS is a proud partner with the National Center for Missing and Exploited Children. Hr block 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hr block 1040nr Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Hr block 1040nr A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Hr block 1040nr However, a statewide legal holiday does not delay the due date of federal tax deposits. Hr block 1040nr See Deposits on Business Days Only in section 8. Hr block 1040nr For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Hr block 1040nr S. Hr block 1040nr Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Hr block 1040nr See Private delivery services under Reminders. Hr block 1040nr The following are important dates and responsibilities. Hr block 1040nr Also see Publication 509, Tax Calendars. Hr block 1040nr By January 31. Hr block 1040nr   Furnish wage and tax statements to employees. Hr block 1040nr Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Hr block 1040nr See section 10 for more information. Hr block 1040nr File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Hr block 1040nr If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Hr block 1040nr U. Hr block 1040nr S. Hr block 1040nr Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Hr block 1040nr Pay or deposit (if more than $500) any balance of the tax due. Hr block 1040nr If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Hr block 1040nr File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Hr block 1040nr If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Hr block 1040nr By February 28. Hr block 1040nr  File paper wage and tax statements with the Social Security Administration (SSA). Hr block 1040nr File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Hr block 1040nr For electronically filed returns, see By March 31 next. Hr block 1040nr By March 31. Hr block 1040nr  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Hr block 1040nr Visit the SSA's Reporting Instructions & Information webpage at www. Hr block 1040nr socialsecurity. Hr block 1040nr gov/employer for more information. Hr block 1040nr By April 30, July 31, October 31, and January 31. Hr block 1040nr  File Form 941-SS with the IRS. Hr block 1040nr If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Hr block 1040nr Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Hr block 1040nr Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Hr block 1040nr If $500 or less, carry it over to the next quarter. Hr block 1040nr See section 11 for more information. 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