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Irs Gov Free State File

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Irs Gov Free State File

Irs gov free state file Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Irs gov free state file Filing options when no return is required. Irs gov free state file What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Irs gov free state file Claim for refund process. Irs gov free state file How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Irs gov free state file The worker is your employee if you can control not only what work is done, but how it is done. Irs gov free state file If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Irs gov free state file It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Irs gov free state file Example. Irs gov free state file You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Irs gov free state file Betty follows your specific instructions about household and child care duties. Irs gov free state file You provide the household equipment and supplies that Betty needs to do her work. Irs gov free state file Betty is your household employee. Irs gov free state file Household work. Irs gov free state file   Household work is work done in or around your home. Irs gov free state file Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Irs gov free state file Workers who are not your employees. Irs gov free state file   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Irs gov free state file A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Irs gov free state file   A worker who performs child care services for you in his or her home generally is not your employee. Irs gov free state file   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Irs gov free state file Example. Irs gov free state file You made an agreement with John Peters to care for your lawn. Irs gov free state file John runs a lawn care business and offers his services to the general public. Irs gov free state file He provides his own tools and supplies, and he hires and pays any helpers he needs. Irs gov free state file Neither John nor his helpers are your household employees. Irs gov free state file More information. Irs gov free state file   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Irs gov free state file Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Irs gov free state file When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Irs gov free state file S. Irs gov free state file Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs gov free state file No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Irs gov free state file You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Irs gov free state file Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Irs gov free state file You should keep the completed Form I-9 in your own records. Irs gov free state file Do not submit it to the IRS, the USCIS, or any other government or other entity. Irs gov free state file The form must be kept available for review upon notice by an authorized U. Irs gov free state file S. Irs gov free state file Government official. Irs gov free state file Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Irs gov free state file Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Irs gov free state file uscis. Irs gov free state file gov. Irs gov free state file If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Irs gov free state file You also can visit the USCIS website at www. Irs gov free state file uscis. Irs gov free state file gov to get Form I-9. Irs gov free state file For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Irs gov free state file Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Irs gov free state file To find out, read Table 1. Irs gov free state file You do not need to withhold federal income tax from your household employee's wages. Irs gov free state file But if your employee asks you to withhold it, you can. Irs gov free state file See Do You Need To Withhold Federal Income Tax, later. Irs gov free state file If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Irs gov free state file If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Irs gov free state file The rest of this publication does not apply to you. Irs gov free state file State employment taxes. Irs gov free state file   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Irs gov free state file For a list of state unemployment tax agencies, visit the U. Irs gov free state file S. Irs gov free state file Department of Labor's website at www. Irs gov free state file workforcesecurity. Irs gov free state file doleta. Irs gov free state file gov/unemploy/agencies. Irs gov free state file asp. Irs gov free state file You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Irs gov free state file    Table 1. Irs gov free state file Do You Need To Pay Employment Taxes? IF you . Irs gov free state file . Irs gov free state file . Irs gov free state file THEN you need to . Irs gov free state file . Irs gov free state file . Irs gov free state file A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Irs gov free state file Withhold and pay social security and Medicare taxes. Irs gov free state file The taxes are 15. Irs gov free state file 3%1 of cash wages. Irs gov free state file Your employee's share is 7. Irs gov free state file 65%1. Irs gov free state file   (You can choose to pay it yourself and not withhold it. Irs gov free state file ) Your share is 7. Irs gov free state file 65%. Irs gov free state file   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Irs gov free state file B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Irs gov free state file Pay federal unemployment tax. Irs gov free state file The tax is 6% of cash wages. Irs gov free state file Wages over $7,000 a year per employee are not taxed. Irs gov free state file You also may owe state unemployment tax. Irs gov free state file   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Irs gov free state file 1In addition to withholding Medicare tax at 1. Irs gov free state file 45%, you must withhold a 0. Irs gov free state file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov free state file 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. Irs gov free state file Additional Medicare Tax is only imposed on the employee. Irs gov free state file There is no employer share of Additional Medicare Tax. Irs gov free state file 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. Irs gov free state file Note. Irs gov free state file If neither A nor B above applies, you do not need to pay any federal employment taxes. Irs gov free state file But you may still need to pay state employment taxes. Irs gov free state file Table 2. Irs gov free state file Household Employer's Checklist You may need to do the following things when you have a household employee. Irs gov free state file   When you hire a household employee: □ Find out if the person can legally work in the United States. Irs gov free state file  □ Find out if you need to pay state taxes. Irs gov free state file When you pay your household employee: □ Withhold social security and Medicare taxes. Irs gov free state file  □ Withhold federal income tax. Irs gov free state file  □ Decide how you will make tax payments. Irs gov free state file  □ Keep records. Irs gov free state file By February 2, 2015: □ Get an employer identification number (EIN). Irs gov free state file  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Irs gov free state file By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Irs gov free state file By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Irs gov free state file  If you do not have to file a return, file Schedule H by itself. Irs gov free state file Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Irs gov free state file The Medicare tax pays for hospital insurance. Irs gov free state file Both you and your household employee may owe social security and Medicare taxes. Irs gov free state file Your share is 7. Irs gov free state file 65% (6. Irs gov free state file 2% for social security tax and 1. Irs gov free state file 45% for Medicare tax) of the employee's social security and Medicare wages. Irs gov free state file Your employee's share is also 7. Irs gov free state file 65% (6. Irs gov free state file 2% for social security tax and 1. Irs gov free state file 45% for Medicare tax). Irs gov free state file In addition to withholding Medicare tax at 1. Irs gov free state file 45%, you must withhold a 0. Irs gov free state file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov free state file 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. Irs gov free state file Additional Medicare Tax is only imposed on the employee. Irs gov free state file There is no employer share of Additional Medicare Tax. Irs gov free state file 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. Irs gov free state file For more information on Additional Medicare Tax, visit IRS. Irs gov free state file gov and enter “Additional Medicare Tax” in the search box. Irs gov free state file Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Irs gov free state file You are responsible for payment of your employee's share of the taxes as well as your own. Irs gov free state file You can either withhold your employee's share from the employee's wages or pay it from your own funds. Irs gov free state file If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Irs gov free state file Pay the taxes as discussed under How Do You Make Tax Payments, later. Irs gov free state file Also, see What Forms Must You File, later. Irs gov free state file Social security and Medicare wages. Irs gov free state file   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Irs gov free state file   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Irs gov free state file However, any noncash wages you pay do not count as social security and Medicare wages. Irs gov free state file   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Irs gov free state file Cash wages. Irs gov free state file   Cash wages include wages you pay by check, money order, etc. Irs gov free state file Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Irs gov free state file However, cash you give your employee in place of these items is included in cash wages. Irs gov free state file State disability payments treated as wages. Irs gov free state file   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Irs gov free state file For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Irs gov free state file Wages not counted. Irs gov free state file   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Irs gov free state file Your spouse. Irs gov free state file Your child who is under the age of 21. Irs gov free state file Your parent. Irs gov free state file Exception: Count these wages if both the following conditions apply. Irs gov free state file Your parent cares for your child who is either of the following. Irs gov free state file Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Irs gov free state file Your marital status is one of the following. Irs gov free state file You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Irs gov free state file An employee who is under the age of 18 at any time during the year. Irs gov free state file Exception: Count these wages if providing household services is the employee's principal occupation. Irs gov free state file If the employee is a student, providing household services is not considered to be his or her principal occupation. Irs gov free state file Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Irs gov free state file Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Irs gov free state file If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Irs gov free state file A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Irs gov free state file If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Irs gov free state file If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Irs gov free state file See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Irs gov free state file Withholding the employee's share. Irs gov free state file   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Irs gov free state file However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Irs gov free state file   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Irs gov free state file If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Irs gov free state file   Withhold 7. Irs gov free state file 65% (6. Irs gov free state file 2% for social security tax and 1. Irs gov free state file 45% for Medicare tax) from each payment of social security and Medicare wages. Irs gov free state file Generally, you can use Table 3 to figure the proper amount to withhold. Irs gov free state file You will pay the amount withheld to the IRS with your share of the taxes. Irs gov free state file Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Irs gov free state file Table 3. Irs gov free state file Employee Social Security (6. Irs gov free state file 2%) and Medicare (1. Irs gov free state file 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Irs gov free state file ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Irs gov free state file For example, on a wage payment of $180, the employee social security tax is $11. Irs gov free state file 16 ($6. Irs gov free state file 20 tax on $100 plus $4. Irs gov free state file 96 on $80 wages). Irs gov free state file The employee Medicare tax is $2. Irs gov free state file 61 ($1. Irs gov free state file 45 tax on $100 plus $1. Irs gov free state file 16 on $80 wages). Irs gov free state file If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Irs gov free state file 00 . Irs gov free state file $ . Irs gov free state file 06 $ . Irs gov free state file 01 $ 51. Irs gov free state file 00 . Irs gov free state file $ 3. Irs gov free state file 16 $ . Irs gov free state file 74 2. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 12 . Irs gov free state file 03 52. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 22 . Irs gov free state file 75 3. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 19 . Irs gov free state file 04 53. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 29 . Irs gov free state file 77 4. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 25 . Irs gov free state file 06 54. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 35 . Irs gov free state file 78 5. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 31 . Irs gov free state file 07 55. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 41 . Irs gov free state file 80 6. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 37 . Irs gov free state file 09 56. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 47 . Irs gov free state file 81 7. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 43 . Irs gov free state file 10 57. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 53 . Irs gov free state file 83 8. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 50 . Irs gov free state file 12 58. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 60 . Irs gov free state file 84 9. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 56 . Irs gov free state file 13 59. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 66 . Irs gov free state file 86 10. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 62 . Irs gov free state file 15 60. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 72 . Irs gov free state file 87 11. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 68 . Irs gov free state file 16 61. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 78 . Irs gov free state file 88 12. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 74 . Irs gov free state file 17 62. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 84 . Irs gov free state file 90 13. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 81 . Irs gov free state file 19 63. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 91 . Irs gov free state file 91 14. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 87 . Irs gov free state file 20 64. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 97 . Irs gov free state file 93 15. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 93 . Irs gov free state file 22 65. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 03 . Irs gov free state file 94 16. Irs gov free state file 00 . Irs gov free state file . Irs gov free state file 99 . Irs gov free state file 23 66. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 09 . Irs gov free state file 96 17. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 05 . Irs gov free state file 25 67. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 15 . Irs gov free state file 97 18. Irs gov free state file 00 . Irs gov free state file 1. 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Irs gov free state file 71 1. Irs gov free state file 10 27. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 67 . Irs gov free state file 39 77. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 77 1. Irs gov free state file 12 28. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 74 . Irs gov free state file 41 78. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 84 1. Irs gov free state file 13 29. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 80 . Irs gov free state file 42 79. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 90 1. Irs gov free state file 15 30. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 86 . Irs gov free state file 44 80. Irs gov free state file 00 . Irs gov free state file 4. Irs gov free state file 96 1. Irs gov free state file 16 31. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 92 . Irs gov free state file 45 81. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 02 1. Irs gov free state file 17 32. Irs gov free state file 00 . Irs gov free state file 1. Irs gov free state file 98 . Irs gov free state file 46 82. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 08 1. Irs gov free state file 19 33. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 05 . Irs gov free state file 48 83. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 15 1. Irs gov free state file 20 34. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 11 . Irs gov free state file 49 84. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 21 1. Irs gov free state file 22 35. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 17 . Irs gov free state file 51 85. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 27 1. Irs gov free state file 23 36. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 23 . Irs gov free state file 52 86. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 33 1. Irs gov free state file 25 37. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 29 . Irs gov free state file 54 87. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 39 1. Irs gov free state file 26 38. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 36 . Irs gov free state file 55 88. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 46 1. Irs gov free state file 28 39. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 42 . Irs gov free state file 57 89. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 52 1. Irs gov free state file 29 40. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 48 . Irs gov free state file 58 90. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 58 1. Irs gov free state file 31 41. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 54 . Irs gov free state file 59 91. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 64 1. Irs gov free state file 32 42. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 60 . Irs gov free state file 61 92. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 70 1. Irs gov free state file 33 43. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 67 . Irs gov free state file 62 93. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 77 1. Irs gov free state file 35 44. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 73 . Irs gov free state file 64 94. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 83 1. Irs gov free state file 36 45. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 79 . Irs gov free state file 65 95. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 89 1. Irs gov free state file 38 46. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 85 . Irs gov free state file 67 96. Irs gov free state file 00 . Irs gov free state file 5. Irs gov free state file 95 1. Irs gov free state file 39 47. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 91 . Irs gov free state file 68 97. Irs gov free state file 00 . Irs gov free state file 6. Irs gov free state file 01 1. Irs gov free state file 41 48. Irs gov free state file 00 . Irs gov free state file 2. Irs gov free state file 98 . Irs gov free state file 70 98. Irs gov free state file 00 . Irs gov free state file 6. Irs gov free state file 08 1. Irs gov free state file 42 49. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 04 . Irs gov free state file 71 99. Irs gov free state file 00 . Irs gov free state file 6. Irs gov free state file 14 1. Irs gov free state file 44 50. Irs gov free state file 00 . Irs gov free state file 3. Irs gov free state file 10 . Irs gov free state file 73 100. Irs gov free state file 00 . Irs gov free state file 6. Irs gov free state file 20 1. Irs gov free state file 45 1In addition to withholding Medicare tax at 1. Irs gov free state file 45%, you must withhold a 0. Irs gov free state file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov free state file 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. Irs gov free state file Additional Medicare Tax is only imposed on the employee. Irs gov free state file There is no employer share of Additional Medicare Tax. Irs gov free state file 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. Irs gov free state file   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Irs gov free state file If you withhold too much, you should repay the employee. Irs gov free state file    In addition to withholding Medicare tax at 1. Irs gov free state file 45%, you must withhold a 0. Irs gov free state file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov free state file 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. Irs gov free state file Additional Medicare Tax is only imposed on the employee. Irs gov free state file There is no employer share of Additional Medicare Tax. Irs gov free state file 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. Irs gov free state file For more information on Additional Medicare Tax, visit IRS. Irs gov free state file gov and enter “Additional Medicare Tax” in the search box. Irs gov free state file Example. Irs gov free state file On February 13, 2014, Mary Brown hired Jane R. Irs gov free state file Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Irs gov free state file Jane worked for the remainder of the year (a total of 46 weeks). Irs gov free state file Mary did not give Jane a Form W-4 to request federal or state tax withholding. Irs gov free state file The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Irs gov free state file See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Irs gov free state file Total cash wages paid to Jane $2,300. Irs gov free state file 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Irs gov free state file 60 ($2,300 x 6. Irs gov free state file 2% (. Irs gov free state file 062))         Medicare tax $33. Irs gov free state file 35       ($2,300 x 1. Irs gov free state file 45% (. Irs gov free state file 0145)) Mary's share of:     Social security tax $142. Irs gov free state file 60  ($2,300 x 6. Irs gov free state file 2% (. Irs gov free state file 062))           Medicare tax $33. Irs gov free state file 35  ($2,300 x 1. Irs gov free state file 45% (. Irs gov free state file 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Irs gov free state file 00   Box 4: Social security tax withheld 142. Irs gov free state file 60   Box 6: Medicare tax withheld 33. Irs gov free state file 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Irs gov free state file Not withholding the employee's share. Irs gov free state file   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Irs gov free state file The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Irs gov free state file However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Irs gov free state file Example. Irs gov free state file In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Irs gov free state file You expect to pay your employee $1,900 or more for the year. Irs gov free state file You decide to pay your employee's share of social security and Medicare taxes from your own funds. Irs gov free state file You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Irs gov free state file For social security and Medicare tax purposes, your employee's wages each payday are $100. Irs gov free state file For each wage payment, you will pay $15. Irs gov free state file 30 when you pay the taxes. Irs gov free state file This is $7. Irs gov free state file 65 ($6. Irs gov free state file 20 for social security tax + $1. Irs gov free state file 45 for Medicare tax) to cover your employee's share plus $7. Irs gov free state file 65 ($6. Irs gov free state file 20 for social security tax + $1. Irs gov free state file 45 for Medicare tax) for your share. Irs gov free state file For income tax purposes, your employee's wages each payday are $107. Irs gov free state file 65 ($100 + the $7. Irs gov free state file 65 you will pay to cover your employee's share of social security and Medicare taxes). Irs gov free state file Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Irs gov free state file Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Irs gov free state file Or, you may owe only the FUTA tax or only the state unemployment tax. Irs gov free state file To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Irs gov free state file For a list of state unemployment tax agencies, visit the U. Irs gov free state file S. Irs gov free state file Department of Labor's website at www. Irs gov free state file workforcesecurity. Irs gov free state file doleta. Irs gov free state file gov/unemploy/agencies. Irs gov free state file asp. Irs gov free state file You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Irs gov free state file The FUTA tax is 6. Irs gov free state file 0% of your employee's FUTA wages. Irs gov free state file However, you may be able to take a credit of up to 5. Irs gov free state file 4% against the FUTA tax, resulting in a net tax rate of 0. Irs gov free state file 6%. Irs gov free state file Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Irs gov free state file The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Irs gov free state file (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Irs gov free state file ) Note. Irs gov free state file   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Irs gov free state file The term “legal holiday” means any legal holiday in the District of Columbia. Irs gov free state file Pay the tax as discussed under How Do You Make Tax Payments, later. Irs gov free state file Also, see What Forms Must You File, later. Irs gov free state file Note. Irs gov free state file   The 5. Irs gov free state file 4% credit is reduced for wages paid in a credit reduction state. Irs gov free state file See the Instructions for Schedule H (Form 1040). Irs gov free state file Do not withhold the FUTA tax from your employee's wages. Irs gov free state file You must pay it from your own funds. Irs gov free state file FUTA wages. Irs gov free state file   Figure the FUTA tax on the FUTA wages you pay. Irs gov free state file If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Irs gov free state file (A calendar quarter is January through March, April through June, July through September, or October through December. Irs gov free state file ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Irs gov free state file For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Irs gov free state file Wages not counted. Irs gov free state file   Do not count wages you pay to any of the following individuals as FUTA wages. Irs gov free state file Your spouse. Irs gov free state file Your child who is under the age of 21. Irs gov free state file Your parent. Irs gov free state file Credit for 2013. Irs gov free state file   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Irs gov free state file Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Irs gov free state file Worksheet A. Irs gov free state file Worksheet for Credit for Late Contributions 1. Irs gov free state file Enter the amount from Schedule H, line 22   2. Irs gov free state file Enter the amount from Schedule H, line 19   3. Irs gov free state file Subtract line 2 from line 1. Irs gov free state file If zero or less, enter -0-   4. Irs gov free state file Enter total contributions paid to the state(s) after the Form 1040 due date   5. Irs gov free state file Enter the smaller of line 3 or line 4   6. Irs gov free state file Multiply line 5 by . Irs gov free state file 90 (90%)   7. Irs gov free state file Add lines 2 and 6   8. Irs gov free state file Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Irs gov free state file You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Irs gov free state file The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Irs gov free state file If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Irs gov free state file If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Irs gov free state file Pay the tax as discussed under How Do You Make Tax Payments, later. Irs gov free state file Also, see What Forms Must You File, later. Irs gov free state file Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Irs gov free state file Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Irs gov free state file Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Irs gov free state file Publication 15 (Circular E) contains detailed instructions. Irs gov free state file Wages. Irs gov free state file   Figure federal income tax withholding on both cash and noncash wages you pay. Irs gov free state file Measure wages you pay in any form other than cash by the fair market value of the noncash item. Irs gov free state file   Do not count as wages any of the following items. Irs gov free state file Meals provided to your employee at your home for your convenience. Irs gov free state file Lodging provided to your employee at your home for your convenience and as a condition of employment. Irs gov free state file Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Irs gov free state file A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Irs gov free state file See Publication 15-B for special requirements for this exclusion. Irs gov free state file Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Irs gov free state file   See Publication 15 (Circular E) for more information on cash and noncash wages. Irs gov free state file Paying tax without withholding. Irs gov free state file   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Irs gov free state file It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Irs gov free state file What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Irs gov free state file This credit reduces their tax or allows them to receive a payment from the IRS. Irs gov free state file You also may have to give your employee a notice about the EIC. Irs gov free state file Notice about the EIC. Irs gov free state file   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Irs gov free state file If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Irs gov free state file   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Irs gov free state file A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Irs gov free state file Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Irs gov free state file Your own written statement with the same wording as in Notice 797. Irs gov free state file If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Irs gov free state file If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Irs gov free state file If Form W-2 is not required, you must notify the employee by February 7, 2015. Irs gov free state file   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Irs gov free state file Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Irs gov free state file How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Irs gov free state file Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Irs gov free state file Add these household employment taxes to your income tax. Irs gov free state file Pay the amount due by April 15, 2015. Irs gov free state file For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Irs gov free state file You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Irs gov free state file You can pay the additional tax in any of the following ways. Irs gov free state file Ask your employer to withhold more federal income tax from your wages in 2014. Irs gov free state file Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Irs gov free state file Make estimated tax payments for 2014 to the IRS. Irs gov free state file Increase your payments if you already make estimated tax payments. Irs gov free state file You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Irs gov free state file (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Irs gov free state file ) However, you will not be subject to the penalty if both of the following situations apply to you. Irs gov free state file You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Irs gov free state file Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Irs gov free state file Asking for more federal income tax withholding. Irs gov free state file   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Irs gov free state file Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Irs gov free state file   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Irs gov free state file Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Irs gov free state file   See Publication 505 to make sure you will have the right amount withheld. Irs gov free state file It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Irs gov free state file Paying estimated tax. Irs gov free state file   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Irs gov free state file You can use its payment vouchers to make your payments by check or money order. Irs gov free state file You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Irs gov free state file For details, see the form instructions and visit IRS. Irs gov free state file gov. Irs gov free state file    You can pay all the employment taxes at once or you can pay them in installments. Irs gov free state file If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Irs gov free state file Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Irs gov free state file Payment option for business employers. Irs gov free state file   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Irs gov free state file You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Irs gov free state file For information on depositing employment taxes, see Publication 15 (Circular E). Irs gov free state file   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs gov free state file See Business employment tax returns, later. Irs gov free state file    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Irs gov free state file You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Irs gov free state file More information. Irs gov free state file   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Irs gov free state file What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Irs gov free state file Social security and Medicare wages. Irs gov free state file FUTA wages. Irs gov free state file Wages from which you withhold federal income tax. Irs gov free state file For information on ordering employment tax forms, see How To Get Tax Help, later. Irs gov free state file Employer identification number (EIN). Irs gov free state file   You must include your employer identification number (EIN) on the forms you file for your household employee. Irs gov free state file An EIN is a nine-digit number issued by the IRS. Irs gov free state file It is not the same as a social security number. Irs gov free state file    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Irs gov free state file If you already have an EIN, use that number. Irs gov free state file   If you do not have an EIN, you may apply for one online. Irs gov free state file Go to IRS. Irs gov free state file gov and click on the Apply for an EIN Online link under Tools. Irs gov free state file 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. Irs gov free state file Form W-2. Irs gov free state file   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Irs gov free state file Social security and Medicare wages of $1,900 or more. Irs gov free state file Wages from which you withhold federal income tax. Irs gov free state file You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Irs gov free state file You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Irs gov free state file Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Irs gov free state file Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Irs gov free state file socialsecurity. Irs gov free state file gov/employer for guidelines on filing electronically. Irs gov free state file Employee who leaves during the year. Irs gov free state file   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Irs gov free state file You do not need to wait until 2015. Irs gov free state file If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Irs gov free state file Schedule H. Irs gov free state file   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Irs gov free state file Social security and Medicare wages of $1,900 or more. Irs gov free state file FUTA wages. Irs gov free state file Wages from which you withhold federal income tax. Irs gov free state file File Schedule H with your 2014 federal income tax return by April 15, 2015. Irs gov free state file If you get an extension to file your return, the extension also will apply to your Schedule H. Irs gov free state file Filing options when no return is required. Irs gov free state file   If you are not required to file a 2014 tax return, you have the following two options. Irs gov free state file You can file Schedule H by itself. Irs gov free state file See the Schedule H instructions for details. Irs gov free state file If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Irs gov free state file See Business employment tax returns, next. Irs gov free state file   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Irs gov free state file Business employment tax returns. Irs gov free state file   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Irs gov free state file (See Payment option for business employers, earlier. Irs gov free state file ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Irs gov free state file Include the FUTA tax for the employee on your Form 940. Irs gov free state file   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Irs gov free state file   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Irs gov free state file For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Irs gov free state file Both of these publications also provide information about filing Form 940. Irs gov free state file What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Irs gov free state file You must also keep records to support the information you enter on the forms you file. Irs gov free state file If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Irs gov free state file Wage and tax records. Irs gov free state file   On each payday, you should record the date and amounts of all the following items. Irs gov free state file Your employee's cash and noncash wages. Irs gov free state file Any employee social security tax you withhold or agree to pay for your employee. Irs gov free state file Any employee Medicare tax you withhold or agree to pay for your employee. Irs gov free state file Any federal income tax you withhold. Irs gov free state file Any state employment taxes you withhold. Irs gov free state file Employee's social security number. Irs gov free state file   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Irs gov free state file Social security and Medicare wages of $1,900 or more. Irs gov free state file Wages from which you withhold federal income tax. Irs gov free state file You must ask for your employee's social security number no later than the first day on which you pay the wages. Irs gov free state file You may wish to ask for it when you hire your employee. Irs gov free state file You should ask your employee to show you his or her social security card. Irs gov free state file The employee may show the card if it is available. Irs gov free state file You may, but are not required to, photocopy the card if the employee provides it. Irs gov free state file   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Irs gov free state file An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Irs gov free state file    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Irs gov free state file    You also can download Form SS-5 from the Social Security Administration website at  www. Irs gov free state file socialsecurity. Irs gov free state file gov/online/ss-5. Irs gov free state file pdf. Irs gov free state file How long to keep records. Irs gov free state file   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Irs gov free state file Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Irs gov free state file To qualify, you must pay these expenses so you can work or look for work. Irs gov free state file If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Irs gov free state file For information about the credit, see Publication 503, Child and Dependent Care Expenses. Irs gov free state file How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Irs gov free state file Schedule H attached to another form. Irs gov free state file    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Irs gov free state file S. Irs gov free state file Individual Income Tax Return, and attach a corrected Schedule H. Irs gov free state file If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Irs gov free state file If you discover an error on a Schedule H that you previously filed with Form 1041, U. Irs gov free state file S. Irs gov free state file Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Irs gov free state file You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Irs gov free state file Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Irs gov free state file In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Irs gov free state file Schedule H filed by itself. Irs gov free state file   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Irs gov free state file You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Irs gov free state file Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Irs gov free state file In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Irs gov free state file If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Irs gov free state file (See Overpayment of tax, later. Irs gov free state file ) When to file. Irs gov free state file   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Irs gov free state file If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Irs gov free state file If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Irs gov free state file Underpayment of tax. Irs gov free state file   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Irs gov free state file Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Irs gov free state file However, underreported FUTA taxes will be subject to interest. Irs gov free state file Overpayment of tax. Irs gov free state file    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Irs gov free state file However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Irs gov free state file Adjust the overpayment. Irs gov free state file   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Irs gov free state file If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Irs gov free state file If you adjust your return, you will not receive interest on your overpayment. Irs gov free state file If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Irs gov free state file You may not adjust your return to correct overpayments of FUTA tax. Irs gov free state file Claim for refund process. Irs gov free state file   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Irs gov free state file If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Irs gov free state file You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Irs gov free state file Required repayment or consent. Irs gov free state file   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Irs gov free state file You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Irs gov free state file You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Irs gov free state file Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Irs gov free state file Filing required Forms W-2 or Forms W-2c. Irs gov free state file   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Irs gov free state file Additional Medicare Tax. Irs gov free state file   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Irs gov free state file An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Irs gov free state file For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Irs gov free state file   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Irs gov free state file Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Irs gov free state file Additional information. Irs gov free state file   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Irs gov free state file Also, visit IRS. Irs gov free state file gov. Irs gov free state file How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs gov free state file Free help with your tax return. Irs gov free state file   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs gov free state file The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs gov free state file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gov free state file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs gov free state file In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs gov free state file To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs gov free state file gov, download the IRS2Go app, or call 1-800-906-9887. Irs gov free state file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs gov free state file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs gov free state file aarp. Irs gov free state file org/money/taxaide or call 1-888-227-7669. Irs gov free state file For more information on these programs, go to IRS. Irs gov free state file gov and enter “VITA” in the search box. Irs gov free state file Internet. Irs gov free state file    IRS. Irs gov free state file gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs gov free state file Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gov free state file Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs gov free state file Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs gov free state file gov or download the IRS2Go app and select the Refund Status option. Irs gov free state file The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gov free state file Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs gov free state file You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gov free state file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gov free state file Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs gov free state file No need to wait on the phone or stand in line. Irs gov free state file The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs gov free state file When you reach the response screen, you can print the entire interview and the final response for your records. Irs gov free state file New subject areas are added on a regular basis. Irs gov free state file  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs gov free state file gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs gov free state file You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs gov free state file The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs gov free state file When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs gov free state file Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs gov free state file You can also ask the IRS to mail a return or an account transcript to you. Irs gov free state file Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs gov free state file gov or by calling 1-800-908-9946. Irs gov free state file Tax return and tax account transcripts are generally available for the current year and the past three years. Irs gov free state file Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs gov free state file Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs gov free state file If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs gov free state file Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs gov free state file gov and enter Where's My Amended Return? in the search box. Irs gov free state file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gov free state file It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gov free state file Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs gov free state file gov. Irs gov free state file Select the Payment tab on the front page of IRS. Irs gov free state file gov for more information. Irs gov free state file Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs gov free state file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gov free state file gov. Irs gov free state file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs gov free state file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gov free state file gov. Irs gov free state file Request an Electronic Filing PIN by going to IRS. Irs gov free state file gov and entering Electronic Filing PIN in the search box. Irs gov free state file Download forms, instructions and publications, including accessible versions for people with disabilities. Irs gov free state file Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs gov free state file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs gov free state file An employee can answer questions about your tax account or help you set up a payment plan. Irs gov free state file Before you visit, check the Office Locator on IRS. Irs gov free state file gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs gov free state file If you have a special need, such as a disability, you can request an appointment. Irs gov free state file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs gov free state file Apply for an Employer Identification Number (EIN). Irs gov free state file Go to IRS. Irs gov free state file gov and enter Apply for an EIN in the search box. Irs gov free state file Read the Internal Revenue Code, regulations, or other official guidance. Irs gov free state file Read Internal Revenue Bulletins. Irs gov free state file Sign up to receive local and national tax news and more by email. Irs gov free state file Just click on “subscriptions” above the search box on IRS. Irs gov free state file gov and choose from a variety of options. Irs gov free state file Phone. Irs gov free state file    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs gov free state file Download the free IRS2Go app from the iTunes app store or from Google Play. Irs gov free state file Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs gov free state file gov, or download the IRS2Go app. Irs gov free state file Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs gov free state file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs gov free state file Most VITA and TCE sites offer free electronic filing. Irs gov free state file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs gov free state file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs gov free state file Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs gov free state file If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs gov free state file The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs gov free state file Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs gov free state file Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs gov free state file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs gov free state file Note, the above information is for our automated hotline. Irs gov free state file Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs gov free state file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs gov free state file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs gov free state file It can take up to 3 weeks from the date you mailed it to show up in our system. Irs gov free state file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs gov free state file You should receive your order within 10 business days. Irs gov free state file Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs gov free state file If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs gov free state file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs gov free state file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs gov free state file These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs gov free state file Walk-in. Irs gov free state file   You can find a selection of forms, publications and services — in-person. Irs gov free state file Products. Irs gov free state file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs gov free state file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs gov free state file Services. Irs gov free state file You can walk in to your local TAC for face-to-face tax help. Irs gov free state file An employee can answer questions about your tax account or help you set up a payment plan. Irs gov free state file Before visiting, use the Office Locator tool on IRS. Irs gov free state file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs gov free state file Mail. Irs gov free state file   You can send your order for forms, instructions, and publications to the address below. Irs gov free state file You should receive a response within 10 business days after your request is received. Irs gov free state file Internal Revenue Service 1201 N. Irs gov free state file Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs gov free state file The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs gov free state file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs gov free state file   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs gov free state file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs gov free state file You face (or your business is facing) an immediate threat of adverse action. Irs gov free state file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs gov free state file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs gov free state file Here's why we can help: TAS is an independent organization within the IRS. Irs gov free state file Our advocates know how to work with the IRS. Irs gov free state file Our services are free and tailored to meet your needs. Irs gov free state file We have offices in every state, the District of Columbia, and Puerto Rico. Irs gov free state file   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs gov free state file   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs gov free state file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs gov free state file Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs gov free state file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs gov free state file Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs gov free state file Sample W-2 Form This image is too large to be displayed in the current screen. Irs gov free state file Please click the link to view the image. Irs gov free state file Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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To avoid insurance fraud:

  • When shopping for insurance on the Internet, check that the website is secure. Look for the lock icon, a URL that begins "https:" and never provide personal information if you don't trust the site.
  • Be wary of people selling insurance door-to-door and over the telephone.
  • Be suspicious if, after an accident, a stranger contacts you to offer "quick cash" or recommends a particular attorney or health care provider. Report the incident to your police department.
  • Don't give your insurance identification numbers to companies you don't know.
  • Carry a disposable camera in your glove compartment. If you are in an accident, take pictures of the damage and the people involved. Ask for names, telephone numbers, and driver's license information for all those involved. Getting contact information for any witnesses is also a good idea.

If you suspect fraud, call the National Insurance Crime Bureau's hotline at 1-800-835-6422. For more information, check out the Coalition Against Insurance Fraud

The Irs Gov Free State File

Irs gov free state file There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: (1) you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To File U.S. Individual Tax Return; (2) you can pay all or part of your estimated income tax due using a credit or debit card or by using the Electronic Federal Tax Payment System (EFTPS); or (3) you can file a paper Form 4868 by mail. Irs gov free state file Irs gov free state file If you file your Form 4868 electronically you will receive an acknowledgement or confirmation number for your records and you do not need to mail in Form 4868. If you need to pay additional taxes when filing Form 4868 electronically, you may do so through the outside service provider or through e-file. You can refer to your tax software or tax professional for ways to file electronically using e-file services. Several companies offer free filing of Form 4868 through the Free File program that you can access on the IRS.gov website. If you wish to file electronically, be sure to have a copy of last year's tax return. You will be asked to provide the adjusted gross income (AGI) from the return for taxpayer verification. Irs gov free state file Irs gov free state file A second way of requesting an automatic extension of time to file your individual income tax return is to pay part or your entire estimated income tax due by credit card or debit card or by using EFTPS. You may pay by phone or Internet through one of the service providers listed on Form 4868. Each service provider will charge a convenience fee based on the amount of the tax payment. At the completion of the transaction, you will receive a confirmation number for your records. Irs gov free state file Irs gov free state file Finally, you can request an automatic extension of time to file your individual income tax return by completing paper Form 4868 and mailing it to the appropriate address provided on the form. Irs gov free state file Irs gov free state file Please be aware that an extension of time to file is NOT an extension of time to pay.