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Late Tax Filing

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Late Tax Filing

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SOI Tax Stats - Split-Interest Trust Statistics

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Split Interest Trust Data OneSheet (PDF) 
The OneSheet presents a project description, highlights of the data, and selected figures.

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. All split-interest trusts must annually file Form 5227, Split-Interest Trust Information Return, to report financial activity and determine if they should be treated as a private foundation. Based on the method and timing of distributions, split-interest trusts are divided into the following four categories:

  • Charitable remainder annuity trusts—distribute income in a series of fixed payments to one or more noncharitable beneficiaries for a defined period of time, after which the remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable remainder unitrusts—distribute a percentage of the fair market value to one or more noncharitable beneficiaries for a defined period of time, after which remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable lead trusts—distribute a sequence of payments to a charitable beneficiary for a period of time, after which the remaining trust assets are transferred to a noncharitable beneficiary.
  • Pooled income funds—allow donors to donate assets to a charity. The pooled assets are invested as a group and each donor receives income based on the ratio of his or her contribution to the total value of the investment pool. After the death of the donor, his or her prorated share of the investment pool is withdrawn and given to the charitable organization.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 5227, please visit Split Interest Trust Study Metadata.


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Charitable Remainder Annuity Trusts:

Charitable Remainder Unitrusts:

Charitable Lead Trusts:

Pooled Income Funds:


Projections
For selected tax returns, including the Form 5227, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.     
      Projections of Returns to be Filed in Future Calendar Years


Publications and Papers

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.


Other SOI Data on Trusts

Certain nonexempt charitable trusts are also annually required to file Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation).  Form 1041 is the income tax return filed by to report income, distributions, and tax liability of estates and trusts.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Page Last Reviewed or Updated: 27-Mar-2014

The Late Tax Filing

Late tax filing 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. Late tax filing Filing options when no return is required. Late tax filing 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. Late tax filing Claim for refund process. Late tax filing 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. Late tax filing The worker is your employee if you can control not only what work is done, but how it is done. Late tax filing 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. Late tax filing It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Late tax filing Example. Late tax filing You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Late tax filing Betty follows your specific instructions about household and child care duties. Late tax filing You provide the household equipment and supplies that Betty needs to do her work. Late tax filing Betty is your household employee. Late tax filing Household work. Late tax filing   Household work is work done in or around your home. Late tax filing 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. Late tax filing Workers who are not your employees. Late tax filing   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Late tax filing A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Late tax filing   A worker who performs child care services for you in his or her home generally is not your employee. Late tax filing   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Late tax filing Example. Late tax filing You made an agreement with John Peters to care for your lawn. Late tax filing John runs a lawn care business and offers his services to the general public. Late tax filing He provides his own tools and supplies, and he hires and pays any helpers he needs. Late tax filing Neither John nor his helpers are your household employees. Late tax filing More information. Late tax filing   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Late tax filing 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. Late tax filing When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Late tax filing S. Late tax filing Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Late tax filing 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. Late tax filing You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Late tax filing Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Late tax filing You should keep the completed Form I-9 in your own records. Late tax filing Do not submit it to the IRS, the USCIS, or any other government or other entity. Late tax filing The form must be kept available for review upon notice by an authorized U. Late tax filing S. Late tax filing Government official. Late tax filing Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Late tax filing Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Late tax filing uscis. Late tax filing gov. Late tax filing 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. Late tax filing You also can visit the USCIS website at www. Late tax filing uscis. Late tax filing gov to get Form I-9. Late tax filing For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Late tax filing 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. Late tax filing To find out, read Table 1. Late tax filing You do not need to withhold federal income tax from your household employee's wages. Late tax filing But if your employee asks you to withhold it, you can. Late tax filing See Do You Need To Withhold Federal Income Tax, later. Late tax filing 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. Late tax filing 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. Late tax filing The rest of this publication does not apply to you. Late tax filing State employment taxes. Late tax filing   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Late tax filing For a list of state unemployment tax agencies, visit the U. Late tax filing S. Late tax filing Department of Labor's website at www. Late tax filing workforcesecurity. Late tax filing doleta. Late tax filing gov/unemploy/agencies. Late tax filing asp. Late tax filing You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Late tax filing    Table 1. Late tax filing Do You Need To Pay Employment Taxes? IF you . Late tax filing . Late tax filing . Late tax filing THEN you need to . Late tax filing . Late tax filing . Late tax filing A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Late tax filing Withhold and pay social security and Medicare taxes. Late tax filing The taxes are 15. Late tax filing 3%1 of cash wages. Late tax filing Your employee's share is 7. Late tax filing 65%1. Late tax filing   (You can choose to pay it yourself and not withhold it. Late tax filing ) Your share is 7. Late tax filing 65%. Late tax filing   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). Late tax filing B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Late tax filing Pay federal unemployment tax. Late tax filing The tax is 6% of cash wages. Late tax filing Wages over $7,000 a year per employee are not taxed. Late tax filing You also may owe state unemployment tax. Late tax filing   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Late tax filing 1In addition to withholding Medicare tax at 1. Late tax filing 45%, you must withhold a 0. Late tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Late tax filing 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. Late tax filing Additional Medicare Tax is only imposed on the employee. Late tax filing There is no employer share of Additional Medicare Tax. Late tax filing 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. Late tax filing Note. Late tax filing If neither A nor B above applies, you do not need to pay any federal employment taxes. Late tax filing But you may still need to pay state employment taxes. Late tax filing Table 2. Late tax filing Household Employer's Checklist You may need to do the following things when you have a household employee. Late tax filing   When you hire a household employee: □ Find out if the person can legally work in the United States. Late tax filing  □ Find out if you need to pay state taxes. Late tax filing When you pay your household employee: □ Withhold social security and Medicare taxes. Late tax filing  □ Withhold federal income tax. Late tax filing  □ Decide how you will make tax payments. Late tax filing  □ Keep records. Late tax filing By February 2, 2015: □ Get an employer identification number (EIN). Late tax filing  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Late tax filing 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). Late tax filing 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). Late tax filing  If you do not have to file a return, file Schedule H by itself. Late tax filing Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Late tax filing The Medicare tax pays for hospital insurance. Late tax filing Both you and your household employee may owe social security and Medicare taxes. Late tax filing Your share is 7. Late tax filing 65% (6. Late tax filing 2% for social security tax and 1. Late tax filing 45% for Medicare tax) of the employee's social security and Medicare wages. Late tax filing Your employee's share is also 7. Late tax filing 65% (6. Late tax filing 2% for social security tax and 1. Late tax filing 45% for Medicare tax). Late tax filing In addition to withholding Medicare tax at 1. Late tax filing 45%, you must withhold a 0. Late tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Late tax filing 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. Late tax filing Additional Medicare Tax is only imposed on the employee. Late tax filing There is no employer share of Additional Medicare Tax. Late tax filing 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. Late tax filing For more information on Additional Medicare Tax, visit IRS. Late tax filing gov and enter “Additional Medicare Tax” in the search box. Late tax filing Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Late tax filing You are responsible for payment of your employee's share of the taxes as well as your own. Late tax filing You can either withhold your employee's share from the employee's wages or pay it from your own funds. Late tax filing If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Late tax filing Pay the taxes as discussed under How Do You Make Tax Payments, later. Late tax filing Also, see What Forms Must You File, later. Late tax filing Social security and Medicare wages. Late tax filing   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Late tax filing   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. Late tax filing However, any noncash wages you pay do not count as social security and Medicare wages. Late tax filing   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. Late tax filing Cash wages. Late tax filing   Cash wages include wages you pay by check, money order, etc. Late tax filing Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Late tax filing However, cash you give your employee in place of these items is included in cash wages. Late tax filing State disability payments treated as wages. Late tax filing   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Late tax filing For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Late tax filing Wages not counted. Late tax filing   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. Late tax filing Your spouse. Late tax filing Your child who is under the age of 21. Late tax filing Your parent. Late tax filing Exception: Count these wages if both the following conditions apply. Late tax filing Your parent cares for your child who is either of the following. Late tax filing 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. Late tax filing Your marital status is one of the following. Late tax filing 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. Late tax filing An employee who is under the age of 18 at any time during the year. Late tax filing Exception: Count these wages if providing household services is the employee's principal occupation. Late tax filing If the employee is a student, providing household services is not considered to be his or her principal occupation. Late tax filing 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. Late tax filing Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Late tax filing 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. Late tax filing 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. Late tax filing 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. Late tax filing If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Late tax filing See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Late tax filing Withholding the employee's share. Late tax filing   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. Late tax filing However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Late tax filing   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. Late tax filing 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. Late tax filing   Withhold 7. Late tax filing 65% (6. Late tax filing 2% for social security tax and 1. Late tax filing 45% for Medicare tax) from each payment of social security and Medicare wages. Late tax filing Generally, you can use Table 3 to figure the proper amount to withhold. Late tax filing You will pay the amount withheld to the IRS with your share of the taxes. Late tax filing Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Late tax filing Table 3. Late tax filing Employee Social Security (6. Late tax filing 2%) and Medicare (1. Late tax filing 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Late tax filing ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Late tax filing For example, on a wage payment of $180, the employee social security tax is $11. Late tax filing 16 ($6. Late tax filing 20 tax on $100 plus $4. Late tax filing 96 on $80 wages). Late tax filing The employee Medicare tax is $2. Late tax filing 61 ($1. Late tax filing 45 tax on $100 plus $1. Late tax filing 16 on $80 wages). Late tax filing 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. Late tax filing 00 . Late tax filing $ . Late tax filing 06 $ . Late tax filing 01 $ 51. Late tax filing 00 . Late tax filing $ 3. Late tax filing 16 $ . Late tax filing 74 2. Late tax filing 00 . Late tax filing . Late tax filing 12 . Late tax filing 03 52. Late tax filing 00 . Late tax filing 3. Late tax filing 22 . Late tax filing 75 3. Late tax filing 00 . Late tax filing . Late tax filing 19 . Late tax filing 04 53. Late tax filing 00 . Late tax filing 3. Late tax filing 29 . Late tax filing 77 4. Late tax filing 00 . Late tax filing . Late tax filing 25 . Late tax filing 06 54. Late tax filing 00 . Late tax filing 3. Late tax filing 35 . Late tax filing 78 5. Late tax filing 00 . Late tax filing . Late tax filing 31 . Late tax filing 07 55. Late tax filing 00 . Late tax filing 3. Late tax filing 41 . Late tax filing 80 6. Late tax filing 00 . Late tax filing . Late tax filing 37 . Late tax filing 09 56. Late tax filing 00 . Late tax filing 3. Late tax filing 47 . Late tax filing 81 7. Late tax filing 00 . Late tax filing . Late tax filing 43 . Late tax filing 10 57. Late tax filing 00 . Late tax filing 3. Late tax filing 53 . Late tax filing 83 8. Late tax filing 00 . Late tax filing . Late tax filing 50 . Late tax filing 12 58. Late tax filing 00 . Late tax filing 3. Late tax filing 60 . Late tax filing 84 9. Late tax filing 00 . Late tax filing . Late tax filing 56 . Late tax filing 13 59. Late tax filing 00 . Late tax filing 3. Late tax filing 66 . Late tax filing 86 10. Late tax filing 00 . Late tax filing . Late tax filing 62 . Late tax filing 15 60. Late tax filing 00 . Late tax filing 3. Late tax filing 72 . Late tax filing 87 11. Late tax filing 00 . Late tax filing . Late tax filing 68 . Late tax filing 16 61. Late tax filing 00 . Late tax filing 3. Late tax filing 78 . Late tax filing 88 12. Late tax filing 00 . Late tax filing . Late tax filing 74 . Late tax filing 17 62. Late tax filing 00 . Late tax filing 3. Late tax filing 84 . Late tax filing 90 13. Late tax filing 00 . Late tax filing . Late tax filing 81 . Late tax filing 19 63. Late tax filing 00 . Late tax filing 3. Late tax filing 91 . Late tax filing 91 14. Late tax filing 00 . Late tax filing . Late tax filing 87 . Late tax filing 20 64. Late tax filing 00 . Late tax filing 3. Late tax filing 97 . Late tax filing 93 15. Late tax filing 00 . Late tax filing . Late tax filing 93 . Late tax filing 22 65. Late tax filing 00 . Late tax filing 4. Late tax filing 03 . Late tax filing 94 16. Late tax filing 00 . Late tax filing . Late tax filing 99 . Late tax filing 23 66. Late tax filing 00 . Late tax filing 4. Late tax filing 09 . Late tax filing 96 17. Late tax filing 00 . Late tax filing 1. Late tax filing 05 . Late tax filing 25 67. Late tax filing 00 . Late tax filing 4. Late tax filing 15 . Late tax filing 97 18. Late tax filing 00 . Late tax filing 1. Late tax filing 12 . Late tax filing 26 68. Late tax filing 00 . Late tax filing 4. Late tax filing 22 . Late tax filing 99 19. Late tax filing 00 . Late tax filing 1. Late tax filing 18 . Late tax filing 28 69. Late tax filing 00 . Late tax filing 4. Late tax filing 28 1. Late tax filing 00 20. Late tax filing 00 . Late tax filing 1. Late tax filing 24 . Late tax filing 29 70. Late tax filing 00 . Late tax filing 4. Late tax filing 34 1. Late tax filing 02 21. Late tax filing 00 . Late tax filing 1. Late tax filing 30 . Late tax filing 30 71. Late tax filing 00 . Late tax filing 4. Late tax filing 40 1. Late tax filing 03 22. Late tax filing 00 . Late tax filing 1. Late tax filing 36 . Late tax filing 32 72. Late tax filing 00 . Late tax filing 4. Late tax filing 46 1. Late tax filing 04 23. Late tax filing 00 . Late tax filing 1. Late tax filing 43 . Late tax filing 33 73. Late tax filing 00 . Late tax filing 4. Late tax filing 53 1. Late tax filing 06 24. Late tax filing 00 . Late tax filing 1. Late tax filing 49 . Late tax filing 35 74. Late tax filing 00 . Late tax filing 4. Late tax filing 59 1. Late tax filing 07 25. Late tax filing 00 . Late tax filing 1. Late tax filing 55 . Late tax filing 36 75. Late tax filing 00 . Late tax filing 4. Late tax filing 65 1. Late tax filing 09 26. Late tax filing 00 . Late tax filing 1. Late tax filing 61 . Late tax filing 38 76. Late tax filing 00 . Late tax filing 4. Late tax filing 71 1. Late tax filing 10 27. Late tax filing 00 . Late tax filing 1. Late tax filing 67 . Late tax filing 39 77. Late tax filing 00 . Late tax filing 4. Late tax filing 77 1. Late tax filing 12 28. Late tax filing 00 . Late tax filing 1. Late tax filing 74 . Late tax filing 41 78. Late tax filing 00 . Late tax filing 4. Late tax filing 84 1. Late tax filing 13 29. Late tax filing 00 . Late tax filing 1. Late tax filing 80 . Late tax filing 42 79. Late tax filing 00 . Late tax filing 4. Late tax filing 90 1. Late tax filing 15 30. Late tax filing 00 . Late tax filing 1. Late tax filing 86 . Late tax filing 44 80. Late tax filing 00 . Late tax filing 4. Late tax filing 96 1. Late tax filing 16 31. Late tax filing 00 . Late tax filing 1. Late tax filing 92 . Late tax filing 45 81. Late tax filing 00 . Late tax filing 5. Late tax filing 02 1. Late tax filing 17 32. Late tax filing 00 . Late tax filing 1. Late tax filing 98 . Late tax filing 46 82. Late tax filing 00 . Late tax filing 5. Late tax filing 08 1. Late tax filing 19 33. Late tax filing 00 . Late tax filing 2. Late tax filing 05 . Late tax filing 48 83. Late tax filing 00 . Late tax filing 5. Late tax filing 15 1. Late tax filing 20 34. Late tax filing 00 . Late tax filing 2. Late tax filing 11 . Late tax filing 49 84. Late tax filing 00 . Late tax filing 5. Late tax filing 21 1. Late tax filing 22 35. Late tax filing 00 . Late tax filing 2. Late tax filing 17 . Late tax filing 51 85. Late tax filing 00 . Late tax filing 5. Late tax filing 27 1. Late tax filing 23 36. Late tax filing 00 . Late tax filing 2. Late tax filing 23 . Late tax filing 52 86. Late tax filing 00 . Late tax filing 5. Late tax filing 33 1. Late tax filing 25 37. Late tax filing 00 . Late tax filing 2. Late tax filing 29 . Late tax filing 54 87. Late tax filing 00 . Late tax filing 5. Late tax filing 39 1. Late tax filing 26 38. Late tax filing 00 . Late tax filing 2. Late tax filing 36 . Late tax filing 55 88. Late tax filing 00 . Late tax filing 5. Late tax filing 46 1. Late tax filing 28 39. Late tax filing 00 . Late tax filing 2. Late tax filing 42 . Late tax filing 57 89. Late tax filing 00 . Late tax filing 5. Late tax filing 52 1. Late tax filing 29 40. Late tax filing 00 . Late tax filing 2. Late tax filing 48 . Late tax filing 58 90. Late tax filing 00 . Late tax filing 5. Late tax filing 58 1. Late tax filing 31 41. Late tax filing 00 . Late tax filing 2. Late tax filing 54 . Late tax filing 59 91. Late tax filing 00 . Late tax filing 5. Late tax filing 64 1. Late tax filing 32 42. Late tax filing 00 . Late tax filing 2. Late tax filing 60 . Late tax filing 61 92. Late tax filing 00 . Late tax filing 5. Late tax filing 70 1. Late tax filing 33 43. Late tax filing 00 . Late tax filing 2. Late tax filing 67 . 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Late tax filing 04 . Late tax filing 71 99. Late tax filing 00 . Late tax filing 6. Late tax filing 14 1. Late tax filing 44 50. Late tax filing 00 . Late tax filing 3. Late tax filing 10 . Late tax filing 73 100. Late tax filing 00 . Late tax filing 6. Late tax filing 20 1. Late tax filing 45 1In addition to withholding Medicare tax at 1. Late tax filing 45%, you must withhold a 0. Late tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Late tax filing 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. Late tax filing Additional Medicare Tax is only imposed on the employee. Late tax filing There is no employer share of Additional Medicare Tax. Late tax filing 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. Late tax filing   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Late tax filing If you withhold too much, you should repay the employee. Late tax filing    In addition to withholding Medicare tax at 1. Late tax filing 45%, you must withhold a 0. Late tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Late tax filing 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. Late tax filing Additional Medicare Tax is only imposed on the employee. Late tax filing There is no employer share of Additional Medicare Tax. Late tax filing 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. Late tax filing For more information on Additional Medicare Tax, visit IRS. Late tax filing gov and enter “Additional Medicare Tax” in the search box. Late tax filing Example. Late tax filing On February 13, 2014, Mary Brown hired Jane R. Late tax filing Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Late tax filing Jane worked for the remainder of the year (a total of 46 weeks). Late tax filing Mary did not give Jane a Form W-4 to request federal or state tax withholding. Late tax filing The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Late tax filing See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Late tax filing Total cash wages paid to Jane $2,300. Late tax filing 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Late tax filing 60 ($2,300 x 6. Late tax filing 2% (. Late tax filing 062))         Medicare tax $33. Late tax filing 35       ($2,300 x 1. Late tax filing 45% (. Late tax filing 0145)) Mary's share of:     Social security tax $142. Late tax filing 60  ($2,300 x 6. Late tax filing 2% (. Late tax filing 062))           Medicare tax $33. Late tax filing 35  ($2,300 x 1. Late tax filing 45% (. Late tax filing 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Late tax filing 00   Box 4: Social security tax withheld 142. Late tax filing 60   Box 6: Medicare tax withheld 33. Late tax filing 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Late tax filing Not withholding the employee's share. Late tax filing   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. Late tax filing 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. Late tax filing However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Late tax filing Example. Late tax filing 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. Late tax filing You expect to pay your employee $1,900 or more for the year. Late tax filing You decide to pay your employee's share of social security and Medicare taxes from your own funds. Late tax filing You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Late tax filing For social security and Medicare tax purposes, your employee's wages each payday are $100. Late tax filing For each wage payment, you will pay $15. Late tax filing 30 when you pay the taxes. Late tax filing This is $7. Late tax filing 65 ($6. Late tax filing 20 for social security tax + $1. Late tax filing 45 for Medicare tax) to cover your employee's share plus $7. Late tax filing 65 ($6. Late tax filing 20 for social security tax + $1. Late tax filing 45 for Medicare tax) for your share. Late tax filing For income tax purposes, your employee's wages each payday are $107. Late tax filing 65 ($100 + the $7. Late tax filing 65 you will pay to cover your employee's share of social security and Medicare taxes). Late tax filing 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. Late tax filing Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Late tax filing Or, you may owe only the FUTA tax or only the state unemployment tax. Late tax filing To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Late tax filing For a list of state unemployment tax agencies, visit the U. Late tax filing S. Late tax filing Department of Labor's website at www. Late tax filing workforcesecurity. Late tax filing doleta. Late tax filing gov/unemploy/agencies. Late tax filing asp. Late tax filing You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Late tax filing The FUTA tax is 6. Late tax filing 0% of your employee's FUTA wages. Late tax filing However, you may be able to take a credit of up to 5. Late tax filing 4% against the FUTA tax, resulting in a net tax rate of 0. Late tax filing 6%. Late tax filing Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Late tax filing 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. Late tax filing (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Late tax filing ) Note. Late tax filing   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Late tax filing The term “legal holiday” means any legal holiday in the District of Columbia. Late tax filing Pay the tax as discussed under How Do You Make Tax Payments, later. Late tax filing Also, see What Forms Must You File, later. Late tax filing Note. Late tax filing   The 5. Late tax filing 4% credit is reduced for wages paid in a credit reduction state. Late tax filing See the Instructions for Schedule H (Form 1040). Late tax filing Do not withhold the FUTA tax from your employee's wages. Late tax filing You must pay it from your own funds. Late tax filing FUTA wages. Late tax filing   Figure the FUTA tax on the FUTA wages you pay. Late tax filing 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. Late tax filing (A calendar quarter is January through March, April through June, July through September, or October through December. Late tax filing ) 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. Late tax filing For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Late tax filing Wages not counted. Late tax filing   Do not count wages you pay to any of the following individuals as FUTA wages. Late tax filing Your spouse. Late tax filing Your child who is under the age of 21. Late tax filing Your parent. Late tax filing Credit for 2013. Late tax filing   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. Late tax filing Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Late tax filing Worksheet A. Late tax filing Worksheet for Credit for Late Contributions 1. Late tax filing Enter the amount from Schedule H, line 22   2. Late tax filing Enter the amount from Schedule H, line 19   3. Late tax filing Subtract line 2 from line 1. Late tax filing If zero or less, enter -0-   4. Late tax filing Enter total contributions paid to the state(s) after the Form 1040 due date   5. Late tax filing Enter the smaller of line 3 or line 4   6. Late tax filing Multiply line 5 by . Late tax filing 90 (90%)   7. Late tax filing Add lines 2 and 6   8. Late tax filing 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. Late tax filing You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Late tax filing The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Late tax filing If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Late tax filing If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Late tax filing Pay the tax as discussed under How Do You Make Tax Payments, later. Late tax filing Also, see What Forms Must You File, later. Late tax filing Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Late tax filing Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Late tax filing Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Late tax filing Publication 15 (Circular E) contains detailed instructions. Late tax filing Wages. Late tax filing   Figure federal income tax withholding on both cash and noncash wages you pay. Late tax filing Measure wages you pay in any form other than cash by the fair market value of the noncash item. Late tax filing   Do not count as wages any of the following items. Late tax filing Meals provided to your employee at your home for your convenience. Late tax filing Lodging provided to your employee at your home for your convenience and as a condition of employment. Late tax filing 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). Late tax filing 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. Late tax filing See Publication 15-B for special requirements for this exclusion. Late tax filing 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. Late tax filing   See Publication 15 (Circular E) for more information on cash and noncash wages. Late tax filing Paying tax without withholding. Late tax filing   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. Late tax filing It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Late tax filing 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. Late tax filing This credit reduces their tax or allows them to receive a payment from the IRS. Late tax filing You also may have to give your employee a notice about the EIC. Late tax filing Notice about the EIC. Late tax filing   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Late tax filing 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. Late tax filing   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. Late tax filing 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. Late tax filing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Late tax filing Your own written statement with the same wording as in Notice 797. Late tax filing 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. Late tax filing 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. Late tax filing If Form W-2 is not required, you must notify the employee by February 7, 2015. Late tax filing   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. Late tax filing 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). Late tax filing 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. Late tax filing Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Late tax filing Add these household employment taxes to your income tax. Late tax filing Pay the amount due by April 15, 2015. Late tax filing For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Late tax filing 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. Late tax filing You can pay the additional tax in any of the following ways. Late tax filing Ask your employer to withhold more federal income tax from your wages in 2014. Late tax filing Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Late tax filing Make estimated tax payments for 2014 to the IRS. Late tax filing Increase your payments if you already make estimated tax payments. Late tax filing You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Late tax filing (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Late tax filing ) However, you will not be subject to the penalty if both of the following situations apply to you. Late tax filing You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Late tax filing Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Late tax filing Asking for more federal income tax withholding. Late tax filing   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. Late tax filing Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Late tax filing   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). Late tax filing Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Late tax filing   See Publication 505 to make sure you will have the right amount withheld. Late tax filing 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. Late tax filing Paying estimated tax. Late tax filing   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Late tax filing You can use its payment vouchers to make your payments by check or money order. Late tax filing You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Late tax filing For details, see the form instructions and visit IRS. Late tax filing gov. Late tax filing    You can pay all the employment taxes at once or you can pay them in installments. Late tax filing If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Late tax filing Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Late tax filing Payment option for business employers. Late tax filing   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. Late tax filing 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. Late tax filing For information on depositing employment taxes, see Publication 15 (Circular E). Late tax filing   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. Late tax filing See Business employment tax returns, later. Late tax filing    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. Late tax filing You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Late tax filing More information. Late tax filing   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Late tax filing 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. Late tax filing Social security and Medicare wages. Late tax filing FUTA wages. Late tax filing Wages from which you withhold federal income tax. Late tax filing For information on ordering employment tax forms, see How To Get Tax Help, later. Late tax filing Employer identification number (EIN). Late tax filing   You must include your employer identification number (EIN) on the forms you file for your household employee. Late tax filing An EIN is a nine-digit number issued by the IRS. Late tax filing It is not the same as a social security number. Late tax filing    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. Late tax filing If you already have an EIN, use that number. Late tax filing   If you do not have an EIN, you may apply for one online. Late tax filing Go to IRS. Late tax filing gov and click on the Apply for an EIN Online link under Tools. Late tax filing 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. Late tax filing Form W-2. Late tax filing   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Late tax filing Social security and Medicare wages of $1,900 or more. Late tax filing Wages from which you withhold federal income tax. Late tax filing You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Late tax filing 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). Late tax filing Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Late tax filing Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Late tax filing socialsecurity. Late tax filing gov/employer for guidelines on filing electronically. Late tax filing Employee who leaves during the year. Late tax filing   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. Late tax filing You do not need to wait until 2015. Late tax filing 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. Late tax filing Schedule H. Late tax filing   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Late tax filing Social security and Medicare wages of $1,900 or more. Late tax filing FUTA wages. Late tax filing Wages from which you withhold federal income tax. Late tax filing File Schedule H with your 2014 federal income tax return by April 15, 2015. Late tax filing If you get an extension to file your return, the extension also will apply to your Schedule H. Late tax filing Filing options when no return is required. Late tax filing   If you are not required to file a 2014 tax return, you have the following two options. Late tax filing You can file Schedule H by itself. Late tax filing See the Schedule H instructions for details. Late tax filing 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. Late tax filing See Business employment tax returns, next. Late tax filing   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. Late tax filing Business employment tax returns. Late tax filing   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Late tax filing (See Payment option for business employers, earlier. Late tax filing ) 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. Late tax filing Include the FUTA tax for the employee on your Form 940. Late tax filing   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. Late tax filing   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Late tax filing For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Late tax filing Both of these publications also provide information about filing Form 940. Late tax filing 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. Late tax filing You must also keep records to support the information you enter on the forms you file. Late tax filing If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Late tax filing Wage and tax records. Late tax filing   On each payday, you should record the date and amounts of all the following items. Late tax filing Your employee's cash and noncash wages. Late tax filing Any employee social security tax you withhold or agree to pay for your employee. Late tax filing Any employee Medicare tax you withhold or agree to pay for your employee. Late tax filing Any federal income tax you withhold. Late tax filing Any state employment taxes you withhold. Late tax filing Employee's social security number. Late tax filing   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. Late tax filing Social security and Medicare wages of $1,900 or more. Late tax filing Wages from which you withhold federal income tax. Late tax filing You must ask for your employee's social security number no later than the first day on which you pay the wages. Late tax filing You may wish to ask for it when you hire your employee. Late tax filing You should ask your employee to show you his or her social security card. Late tax filing The employee may show the card if it is available. Late tax filing You may, but are not required to, photocopy the card if the employee provides it. Late tax filing   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Late tax filing 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. Late tax filing    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Late tax filing    You also can download Form SS-5 from the Social Security Administration website at  www. Late tax filing socialsecurity. Late tax filing gov/online/ss-5. Late tax filing pdf. Late tax filing How long to keep records. Late tax filing   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. Late tax filing 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. Late tax filing To qualify, you must pay these expenses so you can work or look for work. Late tax filing 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. Late tax filing For information about the credit, see Publication 503, Child and Dependent Care Expenses. Late tax filing 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. Late tax filing Schedule H attached to another form. Late tax filing    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. Late tax filing S. Late tax filing Individual Income Tax Return, and attach a corrected Schedule H. Late tax filing If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Late tax filing If you discover an error on a Schedule H that you previously filed with Form 1041, U. Late tax filing S. Late tax filing Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Late tax filing You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Late tax filing 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. Late tax filing 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. Late tax filing Schedule H filed by itself. Late tax filing   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. Late tax filing You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Late tax filing 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. Late tax filing In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Late tax filing 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. Late tax filing (See Overpayment of tax, later. Late tax filing ) When to file. Late tax filing   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Late tax filing 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. Late tax filing 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). Late tax filing Underpayment of tax. Late tax filing   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Late tax filing 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. Late tax filing However, underreported FUTA taxes will be subject to interest. Late tax filing Overpayment of tax. Late tax filing    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Late tax filing 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. Late tax filing Adjust the overpayment. Late tax filing   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. Late tax filing 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). Late tax filing If you adjust your return, you will not receive interest on your overpayment. Late tax filing 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. Late tax filing You may not adjust your return to correct overpayments of FUTA tax. Late tax filing Claim for refund process. Late tax filing   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. Late tax filing 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). Late tax filing 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. Late tax filing Required repayment or consent. Late tax filing   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. Late tax filing You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Late tax filing 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. Late tax filing 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. Late tax filing Filing required Forms W-2 or Forms W-2c. Late tax filing   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. Late tax filing Additional Medicare Tax. Late tax filing   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. Late tax filing An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Late tax filing 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. Late tax filing   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. Late tax filing 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. Late tax filing Additional information. Late tax filing   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)). Late tax filing Also, visit IRS. Late tax filing gov. Late tax filing 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. Late tax filing Free help with your tax return. Late tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Late tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Late tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Late tax filing 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. Late tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Late tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Late tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Late tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Late tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Late tax filing aarp. Late tax filing org/money/taxaide or call 1-888-227-7669. Late tax filing For more information on these programs, go to IRS. Late tax filing gov and enter “VITA” in the search box. Late tax filing Internet. Late tax filing    IRS. Late tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Late tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Late tax filing 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. Late tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Late tax filing gov or download the IRS2Go app and select the Refund Status option. Late tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Late tax filing 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. Late tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Late tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Late tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Late tax filing No need to wait on the phone or stand in line. Late tax filing 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. Late tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Late tax filing New subject areas are added on a regular basis. Late tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Late tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Late tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Late tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Late tax filing 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. Late tax filing 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. Late tax filing You can also ask the IRS to mail a return or an account transcript to you. Late tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Late tax filing gov or by calling 1-800-908-9946. Late tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Late tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Late tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Late tax filing 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. Late tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Late tax filing gov and enter Where's My Amended Return? in the search box. Late tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Late tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Late tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Late tax filing gov. Late tax filing Select the Payment tab on the front page of IRS. Late tax filing gov for more information. Late tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Late tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Late tax filing gov. Late tax filing 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. Late tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Late tax filing gov. Late tax filing Request an Electronic Filing PIN by going to IRS. Late tax filing gov and entering Electronic Filing PIN in the search box. Late tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Late tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Late tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Late tax filing An employee can answer questions about your tax account or help you set up a payment plan. Late tax filing Before you visit, check the Office Locator on IRS. Late tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Late tax filing If you have a special need, such as a disability, you can request an appointment. Late tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Late tax filing Apply for an Employer Identification Number (EIN). Late tax filing Go to IRS. Late tax filing gov and enter Apply for an EIN in the search box. Late tax filing Read the Internal Revenue Code, regulations, or other official guidance. Late tax filing Read Internal Revenue Bulletins. Late tax filing Sign up to receive local and national tax news and more by email. Late tax filing Just click on “subscriptions” above the search box on IRS. Late tax filing gov and choose from a variety of options. Late tax filing Phone. Late tax filing    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Late tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Late tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Late tax filing gov, or download the IRS2Go app. Late tax filing 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. Late tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Late tax filing Most VITA and TCE sites offer free electronic filing. Late tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Late tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Late tax filing 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. Late tax filing 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. Late tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Late tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Late tax filing 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. Late tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Late tax filing Note, the above information is for our automated hotline. Late tax filing 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. Late tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Late tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Late tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Late tax filing 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). Late tax filing You should receive your order within 10 business days. Late tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Late tax filing 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. Late tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Late tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Late tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. Late tax filing Walk-in. Late tax filing   You can find a selection of forms, publications and services — in-person. Late tax filing Products. Late tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Late tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Late tax filing Services. Late tax filing You can walk in to your local TAC for face-to-face tax help. Late tax filing An employee can answer questions about your tax account or help you set up a payment plan. Late tax filing Before visiting, use the Office Locator tool on IRS. Late tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Late tax filing Mail. Late tax filing   You can send your order for forms, instructions, and publications to the address below. Late tax filing You should receive a response within 10 business days after your request is received. Late tax filing Internal Revenue Service 1201 N. Late tax filing Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Late tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. Late tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Late tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Late tax filing 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. Late tax filing You face (or your business is facing) an immediate threat of adverse action. Late tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Late tax filing   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. Late tax filing Here's why we can help: TAS is an independent organization within the IRS. Late tax filing Our advocates know how to work with the IRS. Late tax filing Our services are free and tailored to meet your needs. Late tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Late tax filing   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. Late tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Late tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Late tax filing 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. Late tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Late tax filing Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Late tax filing Sample W-2 Form This image is too large to be displayed in the current screen. Late tax filing Please click the link to view the image. Late tax filing 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