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I Need 2011 Tax Forms

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I Need 2011 Tax Forms

I need 2011 tax forms Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. I need 2011 tax forms They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. I need 2011 tax forms Chapter 36 discusses the earned income credit. I need 2011 tax forms Chapter 37 discusses a wide variety of other credits, such as the adoption credit. I need 2011 tax forms Table of Contents 30. I need 2011 tax forms   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. I need 2011 tax forms   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. I need 2011 tax forms Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. I need 2011 tax forms Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. I need 2011 tax forms Figuring the Child's Tax (Form 8615, Part III) 32. I need 2011 tax forms   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. I need 2011 tax forms Employment Taxes for Household Employers 33. I need 2011 tax forms   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. I need 2011 tax forms   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. I need 2011 tax forms   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. I need 2011 tax forms   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. I need 2011 tax forms Rules for EveryoneRule 1. I need 2011 tax forms Your AGI Must Be Less Than: Rule 2. I need 2011 tax forms You Must Have a Valid Social Security Number (SSN) Rule 3. I need 2011 tax forms Your Filing Status Cannot Be Married Filing Separately Rule 4. I need 2011 tax forms You Must Be a U. I need 2011 tax forms S. I need 2011 tax forms Citizen or Resident Alien All Year Rule 5. I need 2011 tax forms You Cannot File Form 2555 or Form 2555-EZ Rule 6. I need 2011 tax forms Your Investment Income Must Be $3,300 or Less Rule 7. I need 2011 tax forms You Must Have Earned Income Part B. I need 2011 tax forms Rules If You Have a Qualifying ChildRule 8. I need 2011 tax forms Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. I need 2011 tax forms Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. I need 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer Part C. I need 2011 tax forms Rules If You Do Not Have a Qualifying ChildRule 11. I need 2011 tax forms You Must Be at Least Age 25 but Under Age 65 Rule 12. I need 2011 tax forms You Cannot Be the Dependent of Another Person Rule 13. I need 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. I need 2011 tax forms You Must Have Lived in the United States More Than Half of the Year Part D. I need 2011 tax forms Figuring and Claiming the EICRule 15. I need 2011 tax forms Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. I need 2011 tax forms John and Janet Smith (Form 1040A) Example 2. I need 2011 tax forms Kelly Green (Form 1040EZ) 37. I need 2011 tax forms   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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The I Need 2011 Tax Forms

I need 2011 tax forms Publication 15 - Main Content Table of Contents 1. I need 2011 tax forms Employer Identification Number (EIN) 2. I need 2011 tax forms Who Are Employees?Relief provisions. I need 2011 tax forms Business Owned and Operated by Spouses 3. I need 2011 tax forms Family Employees 4. I need 2011 tax forms Employee's Social Security Number (SSN)Registering for SSNVS. I need 2011 tax forms 5. I need 2011 tax forms Wages and Other CompensationAccountable plan. I need 2011 tax forms Nonaccountable plan. I need 2011 tax forms Per diem or other fixed allowance. I need 2011 tax forms 50% test. I need 2011 tax forms Health Savings Accounts and medical savings accounts. I need 2011 tax forms Nontaxable fringe benefits. I need 2011 tax forms When fringe benefits are treated as paid. I need 2011 tax forms Valuation of fringe benefits. I need 2011 tax forms Withholding on fringe benefits. I need 2011 tax forms Depositing taxes on fringe benefits. I need 2011 tax forms 6. I need 2011 tax forms TipsOrdering rule. I need 2011 tax forms 7. I need 2011 tax forms Supplemental Wages 8. I need 2011 tax forms Payroll Period 9. I need 2011 tax forms Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. I need 2011 tax forms Required Notice to Employees About the Earned Income Credit (EIC) 11. I need 2011 tax forms Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. I need 2011 tax forms Filing Form 941 or Form 944 13. I need 2011 tax forms Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. I need 2011 tax forms Federal Unemployment (FUTA) TaxSuccessor employer. I need 2011 tax forms Household employees. I need 2011 tax forms When to deposit. I need 2011 tax forms Household employees. I need 2011 tax forms Electronic filing by reporting agents. I need 2011 tax forms 16. I need 2011 tax forms How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. I need 2011 tax forms Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. I need 2011 tax forms The EIN is a nine-digit number the IRS issues. I need 2011 tax forms The digits are arranged as follows: 00-0000000. I need 2011 tax forms It is used to identify the tax accounts of employers and certain others who have no employees. I need 2011 tax forms Use your EIN on all of the items you send to the IRS and SSA. I need 2011 tax forms For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. I need 2011 tax forms If you do not have an EIN, you may apply for one online. I need 2011 tax forms Go to the IRS. I need 2011 tax forms gov and click on the Apply for an EIN Online link under Tools. I need 2011 tax forms 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. I need 2011 tax forms Do not use an SSN in place of an EIN. I need 2011 tax forms You should have only one EIN. I need 2011 tax forms If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). I need 2011 tax forms Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. I need 2011 tax forms The IRS will tell you which number to use. I need 2011 tax forms If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. I need 2011 tax forms If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. I need 2011 tax forms 2. I need 2011 tax forms Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. I need 2011 tax forms See Publication 15-A for details on statutory employees and nonemployees. I need 2011 tax forms Employee status under common law. I need 2011 tax forms   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. I need 2011 tax forms This is so even when you give the employee freedom of action. I need 2011 tax forms What matters is that you have the right to control the details of how the services are performed. I need 2011 tax forms See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. I need 2011 tax forms   Generally, people in business for themselves are not employees. I need 2011 tax forms For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. I need 2011 tax forms However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. I need 2011 tax forms   If an employer-employee relationship exists, it does not matter what it is called. I need 2011 tax forms The employee may be called an agent or independent contractor. I need 2011 tax forms It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. I need 2011 tax forms Statutory employees. I need 2011 tax forms   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. I need 2011 tax forms Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. I need 2011 tax forms An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. I need 2011 tax forms A full-time life insurance salesperson who sells primarily for one company. I need 2011 tax forms A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. I need 2011 tax forms A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. I need 2011 tax forms The orders must be for merchandise for resale or supplies for use in the customer's business. I need 2011 tax forms The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. I need 2011 tax forms    Statutory nonemployees. I need 2011 tax forms   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. I need 2011 tax forms They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. I need 2011 tax forms H-2A agricultural workers. I need 2011 tax forms   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. I need 2011 tax forms Treating employees as nonemployees. I need 2011 tax forms   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. I need 2011 tax forms You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. I need 2011 tax forms The applicable rates depend on whether you filed required Forms 1099. I need 2011 tax forms You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. I need 2011 tax forms You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. I need 2011 tax forms You continue to owe the full employer share of social security and Medicare taxes. I need 2011 tax forms The employee remains liable for the employee share of social security and Medicare taxes. I need 2011 tax forms See Internal Revenue Code section 3509 for details. I need 2011 tax forms Also see the Instructions for Form 941-X. I need 2011 tax forms   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. I need 2011 tax forms Section 3509 is not available for reclassifying statutory employees. I need 2011 tax forms See Statutory employees , earlier in this section. I need 2011 tax forms   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. I need 2011 tax forms 2% plus 20% of the employee rate (see the Instructions for Form 941-X). I need 2011 tax forms For Medicare taxes; employer rate of 1. I need 2011 tax forms 45% plus 20% of the employee rate of 1. I need 2011 tax forms 45%, for a total rate of 1. I need 2011 tax forms 74% of wages. I need 2011 tax forms For Additional Medicare Tax; 0. I need 2011 tax forms 18% (20% of the employee rate of 0. I need 2011 tax forms 9%) of wages subject to Additional Medicare Tax. I need 2011 tax forms For income tax withholding, the rate is 1. I need 2011 tax forms 5% of wages. I need 2011 tax forms   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. I need 2011 tax forms 2% plus 40% of the employee rate (see the Instructions for Form 941-X). I need 2011 tax forms For Medicare taxes; employer rate of 1. I need 2011 tax forms 45% plus 40% of the employee rate of 1. I need 2011 tax forms 45%, for a total rate of 2. I need 2011 tax forms 03% of wages. I need 2011 tax forms For Additional Medicare Tax; 0. I need 2011 tax forms 36% (40% of the employee rate of 0. I need 2011 tax forms 9%) of wages subject to Additional Medicare Tax. I need 2011 tax forms For income tax withholding, the rate is 3. I need 2011 tax forms 0% of wages. I need 2011 tax forms Relief provisions. I need 2011 tax forms   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. I need 2011 tax forms To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. I need 2011 tax forms You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. I need 2011 tax forms See Publication 1976, Do You Qualify for Relief Under Section 530. I need 2011 tax forms IRS help. I need 2011 tax forms   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. I need 2011 tax forms Voluntary Classification Settlement Program (VCSP). I need 2011 tax forms   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. I need 2011 tax forms To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). I need 2011 tax forms For more information visit IRS. I need 2011 tax forms gov and enter “VCSP” in the search box. I need 2011 tax forms Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. I need 2011 tax forms See Publication 541, Partnerships, for more details. I need 2011 tax forms The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. I need 2011 tax forms Exception—Qualified joint venture. I need 2011 tax forms   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. I need 2011 tax forms 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). I need 2011 tax forms   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. I need 2011 tax forms Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. I need 2011 tax forms   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. I need 2011 tax forms 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. I need 2011 tax forms Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. I need 2011 tax forms 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. I need 2011 tax forms    Note. I need 2011 tax forms If your spouse is your employee, not your partner, see One spouse employed by another in section 3. I need 2011 tax forms   For more information on qualified joint ventures, visit IRS. I need 2011 tax forms gov and enter “qualified joint venture” in the search box. I need 2011 tax forms Exception—Community income. I need 2011 tax forms   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. I need 2011 tax forms S. I need 2011 tax forms possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. I need 2011 tax forms You may still make an election to be taxed as a qualified joint venture instead of a partnership. I need 2011 tax forms See Exception—Qualified joint venture , earlier. I need 2011 tax forms 3. I need 2011 tax forms Family Employees Child employed by parents. I need 2011 tax forms   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. I need 2011 tax forms If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. I need 2011 tax forms However, see Covered services of a child or spouse , later in this section. I need 2011 tax forms Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. I need 2011 tax forms Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. I need 2011 tax forms One spouse employed by another. I need 2011 tax forms   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. I need 2011 tax forms However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. I need 2011 tax forms Covered services of a child or spouse. I need 2011 tax forms   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. I need 2011 tax forms Parent employed by son or daughter. I need 2011 tax forms   When the employer is a son or daughter employing his or her parent the following rules apply. I need 2011 tax forms Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. I need 2011 tax forms Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. I need 2011 tax forms    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. I need 2011 tax forms   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. I need 2011 tax forms 4. I need 2011 tax forms Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. I need 2011 tax forms This requirement also applies to resident and nonresident alien employees. I need 2011 tax forms You should ask your employee to show you his or her social security card. I need 2011 tax forms The employee may show the card if it is available. I need 2011 tax forms Do not accept a social security card that says “Not valid for employment. I need 2011 tax forms ” A social security number issued with this legend does not permit employment. I need 2011 tax forms You may, but are not required to, photocopy the social security card if the employee provides it. I need 2011 tax forms If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. I need 2011 tax forms See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. I need 2011 tax forms Applying for a social security card. I need 2011 tax forms   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. I need 2011 tax forms You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. I need 2011 tax forms socialsecurity. I need 2011 tax forms gov/online/ss-5. I need 2011 tax forms html. I need 2011 tax forms The employee must complete and sign Form SS-5; it cannot be filed by the employer. I need 2011 tax forms 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. I need 2011 tax forms Applying for a social security number. I need 2011 tax forms   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. I need 2011 tax forms If you are filing electronically, enter all zeros (000-00-000) in the social security number field. I need 2011 tax forms 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. I need 2011 tax forms Furnish copies B, C, and 2 of Form W-2c to the employee. I need 2011 tax forms Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. I need 2011 tax forms For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. I need 2011 tax forms socialsecurity. I need 2011 tax forms gov/employer. I need 2011 tax forms Advise your employee to correct the SSN on his or her original Form W-2. I need 2011 tax forms Correctly record the employee's name and SSN. I need 2011 tax forms   Record the name and number of each employee as they are shown on the employee's social security card. I need 2011 tax forms 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. I need 2011 tax forms 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. I need 2011 tax forms 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 for the most recently filed Form W-2. I need 2011 tax forms It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. I need 2011 tax forms IRS individual taxpayer identification numbers (ITINs) for aliens. I need 2011 tax forms   Do not accept an ITIN in place of an SSN for employee identification or for work. I need 2011 tax forms An ITIN is only available to resident and nonresident aliens who are not eligible for U. I need 2011 tax forms S. I need 2011 tax forms employment and need identification for other tax purposes. I need 2011 tax forms You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). I need 2011 tax forms    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. I need 2011 tax forms 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. I need 2011 tax forms Do not use an ITIN in place of an SSN on Form W-2. I need 2011 tax forms Verification of social security numbers. I need 2011 tax forms   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. I need 2011 tax forms Visit www. I need 2011 tax forms socialsecurity. I need 2011 tax forms gov/employer/ssnv. I need 2011 tax forms htm for more information. I need 2011 tax forms Registering for SSNVS. I need 2011 tax forms   You must register online and receive authorization from your employer to use SSNVS. I need 2011 tax forms To register, visit SSA's website at www. I need 2011 tax forms ssa. I need 2011 tax forms gov/employer and click on the Business Services Online link. I need 2011 tax forms Follow the registration instructions to obtain a user identification (ID) and password. I need 2011 tax forms You will need to provide the following information about yourself and your company. I need 2011 tax forms Name. I need 2011 tax forms SSN. I need 2011 tax forms Date of birth. I need 2011 tax forms Type of employer. I need 2011 tax forms EIN. I need 2011 tax forms Company name, address, and telephone number. I need 2011 tax forms Email address. I need 2011 tax forms   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. I need 2011 tax forms You must enter the activation code online to use SSNVS. I need 2011 tax forms 5. I need 2011 tax forms Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. I need 2011 tax forms The pay may be in cash or in other forms. I need 2011 tax forms It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. I need 2011 tax forms It does not matter how you measure or make the payments. I need 2011 tax forms Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. I need 2011 tax forms Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. I need 2011 tax forms More information. I need 2011 tax forms   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. I need 2011 tax forms Also, see section 15 for exceptions to the general rules for wages. I need 2011 tax forms Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. I need 2011 tax forms Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. I need 2011 tax forms Employee business expense reimbursements. I need 2011 tax forms   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. I need 2011 tax forms How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. I need 2011 tax forms If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. I need 2011 tax forms   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. I need 2011 tax forms Accountable plan. I need 2011 tax forms   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. I need 2011 tax forms They must have paid or incurred deductible expenses while performing services as your employees. I need 2011 tax forms The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. I need 2011 tax forms They must substantiate these expenses to you within a reasonable period of time. I need 2011 tax forms They must return any amounts in excess of substantiated expenses within a reasonable period of time. I need 2011 tax forms   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. I need 2011 tax forms   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. I need 2011 tax forms This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. I need 2011 tax forms   A reasonable period of time depends on the facts and circumstances. I need 2011 tax forms Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. I need 2011 tax forms Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. I need 2011 tax forms Nonaccountable plan. I need 2011 tax forms   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. I need 2011 tax forms Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. I need 2011 tax forms   See section 7 for more information on supplemental wages. I need 2011 tax forms Per diem or other fixed allowance. I need 2011 tax forms   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. I need 2011 tax forms In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. I need 2011 tax forms The 2013 standard mileage rate for auto expenses was 56. I need 2011 tax forms 5 cents per mile. I need 2011 tax forms The rate for 2014 is 56 cents per mile. I need 2011 tax forms   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. I need 2011 tax forms Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). I need 2011 tax forms   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. I need 2011 tax forms This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. I need 2011 tax forms Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. I need 2011 tax forms ” Wages not paid in money. I need 2011 tax forms   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. I need 2011 tax forms ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. I need 2011 tax forms Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. I need 2011 tax forms   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. I need 2011 tax forms Withhold income tax on these payments only if you and the employee agree to do so. I need 2011 tax forms Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. I need 2011 tax forms Moving expenses. I need 2011 tax forms   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. I need 2011 tax forms Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. I need 2011 tax forms For more information on moving expenses, see Publication 521, Moving Expenses. I need 2011 tax forms Meals and lodging. I need 2011 tax forms   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. I need 2011 tax forms The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. I need 2011 tax forms    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. I need 2011 tax forms For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. I need 2011 tax forms   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. I need 2011 tax forms A written statement that the meals or lodging are for your convenience is not sufficient. I need 2011 tax forms 50% test. I need 2011 tax forms   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. I need 2011 tax forms If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. I need 2011 tax forms For more information, see Publication 15-B. I need 2011 tax forms Health insurance plans. I need 2011 tax forms   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. I need 2011 tax forms Generally, this exclusion also applies to qualified long-term care insurance contracts. I need 2011 tax forms However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). I need 2011 tax forms For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. I need 2011 tax forms See Announcement 92-16 for more information. I need 2011 tax forms You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. I need 2011 tax forms Health Savings Accounts and medical savings accounts. I need 2011 tax forms   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. I need 2011 tax forms To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. I need 2011 tax forms Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. I need 2011 tax forms However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. I need 2011 tax forms For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). I need 2011 tax forms Medical care reimbursements. I need 2011 tax forms   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. I need 2011 tax forms See Publication 15-B for an exception for highly compensated employees. I need 2011 tax forms Differential wage payments. I need 2011 tax forms   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. I need 2011 tax forms   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. I need 2011 tax forms Employers should report differential wage payments in box 1 of Form W-2. I need 2011 tax forms For more information about the tax treatment of differential wage payments, visit IRS. I need 2011 tax forms gov and enter “employees in a combat zone” in the search box. I need 2011 tax forms Fringe benefits. I need 2011 tax forms   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). I need 2011 tax forms The benefits are subject to income tax withholding and employment taxes. I need 2011 tax forms Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. I need 2011 tax forms In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. I need 2011 tax forms There are other special rules you and your employees may use to value certain fringe benefits. I need 2011 tax forms See Publication 15-B for more information. I need 2011 tax forms Nontaxable fringe benefits. I need 2011 tax forms   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. I need 2011 tax forms See Publication 15-B for details. I need 2011 tax forms The following are some examples of nontaxable fringe benefits. I need 2011 tax forms Services provided to your employees at no additional cost to you. I need 2011 tax forms Qualified employee discounts. I need 2011 tax forms Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. I need 2011 tax forms Examples include a company car for business use and subscriptions to business magazines. I need 2011 tax forms Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). I need 2011 tax forms Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). I need 2011 tax forms Qualified moving expense reimbursement. I need 2011 tax forms See Moving expenses , earlier in this section, for details. I need 2011 tax forms The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. I need 2011 tax forms Qualified tuition reduction an educational organization provides to its employees for education. I need 2011 tax forms For more information, see Publication 970, Tax Benefits for Education. I need 2011 tax forms Employer-provided cell phones provided primarily for a noncompensatory business reason. I need 2011 tax forms   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. I need 2011 tax forms No-additional-cost services. I need 2011 tax forms Qualified employee discounts. I need 2011 tax forms Meals provided at an employer operated eating facility. I need 2011 tax forms Reduced tuition for education. I need 2011 tax forms  For more information, including the definition of a highly compensated employee, see Publication 15-B. I need 2011 tax forms When fringe benefits are treated as paid. I need 2011 tax forms   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. I need 2011 tax forms You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. I need 2011 tax forms You do not have to make this choice for all employees. I need 2011 tax forms You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. I need 2011 tax forms See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. I need 2011 tax forms Valuation of fringe benefits. I need 2011 tax forms   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. I need 2011 tax forms Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. I need 2011 tax forms Withholding on fringe benefits. I need 2011 tax forms   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. I need 2011 tax forms However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. I need 2011 tax forms   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. I need 2011 tax forms You must, however, withhold social security and Medicare taxes on the use of the vehicle. I need 2011 tax forms See Publication 15-B for more information on this election. I need 2011 tax forms Depositing taxes on fringe benefits. I need 2011 tax forms   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. I need 2011 tax forms To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. I need 2011 tax forms   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. I need 2011 tax forms See Valuation of fringe benefits , earlier. I need 2011 tax forms If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. I need 2011 tax forms See section 11 for information on deposit penalties. I need 2011 tax forms   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. I need 2011 tax forms However, you must recover the income taxes before April 1 of the following year. I need 2011 tax forms Sick pay. I need 2011 tax forms   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. I need 2011 tax forms These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. I need 2011 tax forms In either case, these payments are subject to social security, Medicare, and FUTA taxes. I need 2011 tax forms Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. I need 2011 tax forms The payments are always subject to federal income tax. I need 2011 tax forms See Publication 15-A for more information. I need 2011 tax forms 6. I need 2011 tax forms Tips Tips your employee receives from customers are generally subject to withholding. I need 2011 tax forms Your employee must report cash tips to you by the 10th of the month after the month the tips are received. I need 2011 tax forms The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. I need 2011 tax forms Both directly and indirectly tipped employees must report tips to you. I need 2011 tax forms No report is required for months when tips are less than $20. I need 2011 tax forms Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. I need 2011 tax forms The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. I need 2011 tax forms Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. I need 2011 tax forms You are permitted to establish a system for electronic tip reporting by employees. I need 2011 tax forms See Regulations section 31. I need 2011 tax forms 6053-1(d). I need 2011 tax forms Collecting taxes on tips. I need 2011 tax forms   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. I need 2011 tax forms The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. I need 2011 tax forms If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. I need 2011 tax forms   You can collect these taxes from the employee's wages or from other funds he or she makes available. I need 2011 tax forms See Tips treated as supplemental wages in section 7 for more information. I need 2011 tax forms Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. I need 2011 tax forms You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. I need 2011 tax forms You are responsible for the employer Medicare tax for the whole year on all wages and tips. I need 2011 tax forms File Form 941 or Form 944 to report withholding and employment taxes on tips. I need 2011 tax forms Ordering rule. I need 2011 tax forms   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. I need 2011 tax forms If there are not enough funds available, withhold taxes in the following order. I need 2011 tax forms Withhold on regular wages and other compensation. I need 2011 tax forms Withhold social security and Medicare taxes on tips. I need 2011 tax forms Withhold income tax on tips. I need 2011 tax forms Reporting tips. I need 2011 tax forms   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). I need 2011 tax forms Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. I need 2011 tax forms Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. I need 2011 tax forms ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. I need 2011 tax forms See section 13 and the General Instructions for Forms W-2 and W-3. I need 2011 tax forms   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. I need 2011 tax forms See Revenue Ruling 2012-18, 2012-26 I. I need 2011 tax forms R. I need 2011 tax forms B. I need 2011 tax forms 1032, available at www. I need 2011 tax forms irs. I need 2011 tax forms gov/irb/2012-26_IRB/ar07. I need 2011 tax forms html. I need 2011 tax forms Allocated tips. I need 2011 tax forms   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. I need 2011 tax forms However, do not withhold income, social security, or Medicare taxes on allocated tips. I need 2011 tax forms   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. I need 2011 tax forms   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. I need 2011 tax forms For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. I need 2011 tax forms For information on filing Form 8027 electronically with the IRS, see Publication 1239. I need 2011 tax forms Tip Rate Determination and Education Program. I need 2011 tax forms   Employers may participate in the Tip Rate Determination and Education Program. I need 2011 tax forms The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. I need 2011 tax forms The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). I need 2011 tax forms A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. I need 2011 tax forms To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. I need 2011 tax forms Additionally, visit IRS. I need 2011 tax forms gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. I need 2011 tax forms 7. I need 2011 tax forms Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. I need 2011 tax forms They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. I need 2011 tax forms Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. I need 2011 tax forms How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. I need 2011 tax forms See Regulations section 31. I need 2011 tax forms 3402(g)-1 for additional guidance for wages paid after January 1, 2007. I need 2011 tax forms Also see Revenue Ruling 2008-29, 2008-24 I. I need 2011 tax forms R. I need 2011 tax forms B. I need 2011 tax forms 1149, available at www. I need 2011 tax forms irs. I need 2011 tax forms gov/irb/2008-24_IRB/ar08. I need 2011 tax forms html. I need 2011 tax forms Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. I need 2011 tax forms   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. I need 2011 tax forms If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. I need 2011 tax forms 6% (or the highest rate of income tax for the year). I need 2011 tax forms Withhold using the 39. I need 2011 tax forms 6% rate without regard to the employee's Form W-4. I need 2011 tax forms In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. I need 2011 tax forms For more information, see Treasury Decision 9276, 2006-37 I. I need 2011 tax forms R. I need 2011 tax forms B. I need 2011 tax forms 423, available at www. I need 2011 tax forms irs. I need 2011 tax forms gov/irb/2006-37_IRB/ar09. I need 2011 tax forms html. I need 2011 tax forms Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. I need 2011 tax forms   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. I need 2011 tax forms Supplemental wages combined with regular wages. I need 2011 tax forms   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. I need 2011 tax forms Supplemental wages identified separately from regular wages. I need 2011 tax forms   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 income tax from your employee's regular wages. I need 2011 tax forms If you withheld 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. I need 2011 tax forms Withhold a flat 25% (no other percentage allowed). I need 2011 tax forms If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. I need 2011 tax forms 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. I need 2011 tax forms Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. I need 2011 tax forms Subtract the tax withheld from the regular wages. I need 2011 tax forms Withhold the remaining tax from the supplemental wages. I need 2011 tax forms 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 the previous supplemental wage payments, and withhold the remaining tax. I need 2011 tax forms If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. I need 2011 tax forms This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. I need 2011 tax forms Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. I need 2011 tax forms Example 1. I need 2011 tax forms You pay John Peters a base salary on the 1st of each month. I need 2011 tax forms He is single and claims one withholding allowance. I need 2011 tax forms In January he is paid $1,000. I need 2011 tax forms Using the wage bracket tables, you withhold $50 from this amount. I need 2011 tax forms In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. I need 2011 tax forms You figure the withholding based on the total of $3,000. I need 2011 tax forms The correct withholding from the tables is $338. I need 2011 tax forms Example 2. I need 2011 tax forms You pay Sharon Warren a base salary on the 1st of each month. I need 2011 tax forms She is single and claims one allowance. I need 2011 tax forms Her May 1 pay is $2,000. I need 2011 tax forms Using the wage bracket tables, you withhold $188. I need 2011 tax forms On May 14 she receives a bonus of $1,000. I need 2011 tax forms Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). I need 2011 tax forms Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. I need 2011 tax forms Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). I need 2011 tax forms Withhold $150 from the bonus payment. I need 2011 tax forms Example 3. I need 2011 tax forms The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. I need 2011 tax forms You withhold 25% of $1,000, or $250, from Sharon's bonus payment. I need 2011 tax forms Example 4. I need 2011 tax forms The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. I need 2011 tax forms Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). I need 2011 tax forms Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. I need 2011 tax forms Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). I need 2011 tax forms Withhold $443 from the second bonus payment. I need 2011 tax forms Tips treated as supplemental wages. I need 2011 tax forms   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. I need 2011 tax forms If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. I need 2011 tax forms If you have not withheld income tax from the regular wages, add the tips to the regular wages. I need 2011 tax forms Then withhold income tax on the total. I need 2011 tax forms If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. I need 2011 tax forms Vacation pay. I need 2011 tax forms   Vacation pay is subject to withholding as if it were a regular wage payment. I need 2011 tax forms When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. I need 2011 tax forms If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. I need 2011 tax forms 8. I need 2011 tax forms Payroll Period Your payroll period is a period of service for which you usually pay wages. I need 2011 tax forms When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. I need 2011 tax forms No regular payroll period. I need 2011 tax forms   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. I need 2011 tax forms Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. I need 2011 tax forms If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. I need 2011 tax forms Employee paid for period less than 1 week. I need 2011 tax forms   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. I need 2011 tax forms If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. I need 2011 tax forms You then figure withholding based on the daily or miscellaneous period. I need 2011 tax forms 9. I need 2011 tax forms Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. I need 2011 tax forms   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. I need 2011 tax forms 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. I need 2011 tax forms Advise your employees to use the IRS Withholding Calculator on the IRS website at www. I need 2011 tax forms irs. I need 2011 tax forms gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. I need 2011 tax forms   Ask all new employees to give you a signed Form W-4 when they start work. I need 2011 tax forms Make the form effective with the first wage payment. I need 2011 tax forms If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. I need 2011 tax forms Form in Spanish. I need 2011 tax forms   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. I need 2011 tax forms For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). I need 2011 tax forms The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). I need 2011 tax forms Electronic system to receive Form W-4. I need 2011 tax forms   You may establish a system to electronically receive Forms W-4 from your employees. I need 2011 tax forms See Regulations section 31. I need 2011 tax forms 3402(f)(5)-1(c) for more information. I need 2011 tax forms Effective date of Form W-4. I need 2011 tax forms   A Form W-4 remains in effect until the employee gives you a new one. I need 2011 tax forms When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. I need 2011 tax forms If an employee gives you a Form W-4 that replaces an existing 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. I need 2011 tax forms 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. I need 2011 tax forms A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. I need 2011 tax forms Successor employer. I need 2011 tax forms   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. I need 2011 tax forms See Revenue Procedure 2004-53, 2004-34 I. I need 2011 tax forms R. I need 2011 tax forms B. I need 2011 tax forms 320, available at www. I need 2011 tax forms irs. I need 2011 tax forms gov/irb/2004-34_IRB/ar13. I need 2011 tax forms html. I need 2011 tax forms Completing Form W-4. I need 2011 tax forms   The amount of any federal income tax withholding must be based on marital status and withholding allowances. I need 2011 tax forms Your employees may not base their withholding amounts on a fixed dollar amount or percentage. I need 2011 tax forms However, an 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. I need 2011 tax forms Employees may claim fewer withholding allowances than they are entitled to claim. I need 2011 tax forms They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. I need 2011 tax forms See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. I need 2011 tax forms Along with Form W-4, you may wish to order Publication 505 for use by your employees. I need 2011 tax forms Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. I need 2011 tax forms If they require additional withholding, they 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. I need 2011 tax forms Exemption from federal income tax withholding. I need 2011 tax forms   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. I need 2011 tax forms See the Form W-4 instructions for more information. I need 2011 tax forms However, the wages are still subject to social security and Medicare taxes. I need 2011 tax forms See also Invalid Forms W-4 , later in this section. I need 2011 tax forms   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. I need 2011 tax forms 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. I need 2011 tax forms If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. I need 2011 tax forms If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. I need 2011 tax forms Withholding income taxes on the wages of nonresident alien employees. I need 2011 tax forms   In general, you must withhold federal income taxes on the wages of nonresident alien employees. I need 2011 tax forms However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. I need 2011 tax forms Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. I need 2011 tax forms Withholding adjustment for nonresident alien employees. I need 2011 tax forms   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. I need 2011 tax forms Nonresident alien students from India and business apprentices from India are not subject to this procedure. I need 2011 tax forms Instructions. I need 2011 tax forms   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. I need 2011 tax forms Step 1. I need 2011 tax forms   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. I need 2011 tax forms    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. I need 2011 tax forms 30     Biweekly 86. I need 2011 tax forms 50     Semimonthly 93. I need 2011 tax forms 80     Monthly 187. I need 2011 tax forms 50     Quarterly 562. I need 2011 tax forms 50     Semiannually 1,125. I need 2011 tax forms 00     Annually 2,250. I need 2011 tax forms 00     Daily or Miscellaneous (each day of the payroll period) 8. I need 2011 tax forms 70   Step 2. I need 2011 tax forms   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. I need 2011 tax forms Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. I need 2011 tax forms Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. I need 2011 tax forms If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. I need 2011 tax forms If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. I need 2011 tax forms The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. I need 2011 tax forms The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. I need 2011 tax forms Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. I need 2011 tax forms This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. I need 2011 tax forms Example. I need 2011 tax forms An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. I need 2011 tax forms The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). I need 2011 tax forms The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. I need 2011 tax forms 50 from the chart under Step 1 ($586. I need 2011 tax forms 50 total). I need 2011 tax forms The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). I need 2011 tax forms Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. I need 2011 tax forms The $86. I need 2011 tax forms 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. I need 2011 tax forms Also, the $86. I need 2011 tax forms 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. I need 2011 tax forms Supplemental wage payment. I need 2011 tax forms   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. I need 2011 tax forms 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. I need 2011 tax forms Nonresident alien employee's Form W-4. I need 2011 tax forms   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 South Korea, or a student or business apprentice from India, 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. I need 2011 tax forms   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. I need 2011 tax forms 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. I need 2011 tax forms Form 8233. I need 2011 tax forms   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. I need 2011 tax forms See Publication 515 for details. I need 2011 tax forms IRS review of requested Forms W-4. I need 2011 tax forms   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. I need 2011 tax forms You may also be directed to send certain Forms W-4 to the IRS. I need 2011 tax forms 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. I need 2011 tax forms 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. I need 2011 tax forms The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. I need 2011 tax forms R. I need 2011 tax forms B. I need 2011 tax forms 455, which is available at www. I need 2011 tax forms irs. I need 2011 tax forms gov/irb/2007-35_IRB/ar10. I need 2011 tax forms html. I need 2011 tax forms When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. I need 2011 tax forms After submitting a copy of a 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). I need 2011 tax forms However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter