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Need To File 2010 Tax Return

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Need To File 2010 Tax Return

Need to file 2010 tax return Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Need to file 2010 tax return  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Need to file 2010 tax return 3% (. Need to file 2010 tax return 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Need to file 2010 tax return The tax applies to sales of taxable medical devices after December 31, 2012. Need to file 2010 tax return See Taxable Medical Devices in chapter 5, later. Need to file 2010 tax return Tax on seasonal flu vaccines. Need to file 2010 tax return  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Need to file 2010 tax return 75 per dose of taxable vaccine. Need to file 2010 tax return Previously, only trivalent influenza vaccines were subject to this tax. Need to file 2010 tax return See Vaccines in chapter 5, later. Need to file 2010 tax return Patient-centered outcomes research fee. Need to file 2010 tax return  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Need to file 2010 tax return The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Need to file 2010 tax return The fee applies to policy or plan years ending on or after October 1, 2012. Need to file 2010 tax return See chapter 11, later. Need to file 2010 tax return Extension of fuel tax credits. Need to file 2010 tax return  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Need to file 2010 tax return Biodiesel or renewable diesel mixture credit. Need to file 2010 tax return Alternative fuel credit. Need to file 2010 tax return Alternative fuel mixture credit. Need to file 2010 tax return See Notice 2013–26 (fuel tax credits) on page 984 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2013–18 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb13-18. Need to file 2010 tax return pdf; also see chapter 2, later. Need to file 2010 tax return Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Need to file 2010 tax return  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Need to file 2010 tax return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Need to file 2010 tax return Expiration of alcohol fuel mixture credit. Need to file 2010 tax return  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Need to file 2010 tax return Expiration of alcohol fuels credits. Need to file 2010 tax return  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Need to file 2010 tax return Second generation biofuel producer credit and excise tax. Need to file 2010 tax return  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Need to file 2010 tax return After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Need to file 2010 tax return The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Need to file 2010 tax return You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Need to file 2010 tax return Report the tax on Form 720. Need to file 2010 tax return See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Need to file 2010 tax return Extension of section 40A biodiesel fuels credit. Need to file 2010 tax return  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Need to file 2010 tax return Future developments. Need to file 2010 tax return  The IRS has created a page on IRS. Need to file 2010 tax return gov that includes information about Publication 510 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub510. Need to file 2010 tax return Information about any future developments will be posted on that page. Need to file 2010 tax return Reminders Publication 510 updates. Need to file 2010 tax return  Publication 510 is not updated annually. Need to file 2010 tax return Instead, it will be updated only when there are major changes in the tax law. Need to file 2010 tax return Use of international air travel facilities. Need to file 2010 tax return  Generally, the tax on the use of international air travel facilities increases annually. Need to file 2010 tax return See the Instructions for Form 720 for the tax rate. Need to file 2010 tax return For more information, see Air Transportation Taxes in chapter 4. Need to file 2010 tax return Aviation fuels for use in foreign trade. Need to file 2010 tax return  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Need to file 2010 tax return Arrow shafts, tax rate. Need to file 2010 tax return  Generally, the tax on arrow shafts increases annually. Need to file 2010 tax return See Form 720 for the tax rate. Need to file 2010 tax return Disregarded entities and qualified subchapter S subsidiaries. Need to file 2010 tax return  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Need to file 2010 tax return QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Need to file 2010 tax return 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Need to file 2010 tax return These actions cannot take place under the owner's taxpayer identification number (TIN). Need to file 2010 tax return Some QSubs and disregarded entities may already have an EIN. Need to file 2010 tax return However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Need to file 2010 tax return Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Need to file 2010 tax return For more information on these regulations, see Treasury Decision (T. Need to file 2010 tax return D. Need to file 2010 tax return ) 9356, T. Need to file 2010 tax return D. Need to file 2010 tax return 9462, and T. Need to file 2010 tax return D. Need to file 2010 tax return 9596. Need to file 2010 tax return You can find T. Need to file 2010 tax return D. Need to file 2010 tax return 9356 on page 675 of Internal Revenue Bulletin (I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return ) 2007-39 at  www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb07-39. Need to file 2010 tax return pdf;  T. Need to file 2010 tax return D. Need to file 2010 tax return 9462 on page 504 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2009-42 at  www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb09-42. Need to file 2010 tax return pdf;  and T. Need to file 2010 tax return D. Need to file 2010 tax return 9596 on page 84 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2012-30 at  www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb12-30. Need to file 2010 tax return pdf. Need to file 2010 tax return Registration for certain activities. Need to file 2010 tax return  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Need to file 2010 tax return See the instructions for Form 637 for the list of activities for which you must register. Need to file 2010 tax return Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Need to file 2010 tax return Each business unit that has, or is required to have, a separate employer identification number must be registered. Need to file 2010 tax return To apply for registration, complete Form 637 and provide the information requested in its instructions. Need to file 2010 tax return If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Need to file 2010 tax return A copy of Form 637 is not a Letter of Registration. Need to file 2010 tax return Photographs of missing children. Need to file 2010 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Need to file 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Need to file 2010 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Need to file 2010 tax return Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Need to file 2010 tax return It also covers fuel tax credits and refunds. Need to file 2010 tax return For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Need to file 2010 tax return Comments and suggestions. Need to file 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. Need to file 2010 tax return   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Need to file 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Need to file 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Need to file 2010 tax return   You can email us at taxforms@irs. Need to file 2010 tax return gov. Need to file 2010 tax return Please put “Publications Comment” on the subject line. Need to file 2010 tax return You can also send us comments from www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Need to file 2010 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Need to file 2010 tax return Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Need to file 2010 tax return Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2005-2 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb05-02. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2005-35 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb05-35. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2005-46 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb05-46. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2006-43 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb06-43. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2008-51 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb08-51. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2010-44 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb10-44. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2012-17 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb12-17. Need to file 2010 tax return pdf. Need to file 2010 tax return Notice 2013-26 (fuel tax credits) on page 984 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2013-18 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb13-18. Need to file 2010 tax return pdf. Need to file 2010 tax return T. Need to file 2010 tax return D. Need to file 2010 tax return 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2012-52 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb12-52. Need to file 2010 tax return pdf. Need to file 2010 tax return T. Need to file 2010 tax return D. Need to file 2010 tax return 9602 (patient-centered outcomes research fee) on page 746 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2012-52 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb12-52. Need to file 2010 tax return pdf. Need to file 2010 tax return Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2012-45 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb12-45. Need to file 2010 tax return pdf. Need to file 2010 tax return T. Need to file 2010 tax return D. Need to file 2010 tax return 9621 (indoor tanning services tax) on page 49 of I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 2013-28 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb13-28. Need to file 2010 tax return pdf. Need to file 2010 tax return Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Need to file 2010 tax return For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Need to file 2010 tax return ttb. Need to file 2010 tax return gov. Need to file 2010 tax return Heavy highway vehicle use tax. Need to file 2010 tax return   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Need to file 2010 tax return The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Need to file 2010 tax return Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Need to file 2010 tax return Note. Need to file 2010 tax return A Spanish version (Formulario 2290(SP)) is also available. Need to file 2010 tax return See How To Get Tax Help in chapter 17. Need to file 2010 tax return Registration of vehicles. Need to file 2010 tax return   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Need to file 2010 tax return Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Need to file 2010 tax return    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Need to file 2010 tax return The hours of service are 8:00 a. Need to file 2010 tax return m. Need to file 2010 tax return to 6:00 p. Need to file 2010 tax return m. Need to file 2010 tax return Eastern time. Need to file 2010 tax return Wagering tax and occupational tax. Need to file 2010 tax return   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Need to file 2010 tax return Prev  Up  Next   Home   More Online Publications
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The Need To File 2010 Tax Return

Need to file 2010 tax return Publication 51 - Main Content Table of Contents 1. Need to file 2010 tax return Taxpayer Identification NumbersWhen you receive your EIN. Need to file 2010 tax return Registering for SSNVS. Need to file 2010 tax return 2. Need to file 2010 tax return Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Need to file 2010 tax return Wages and Other Compensation 4. Need to file 2010 tax return Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Need to file 2010 tax return Federal Income Tax WithholdingImplementation of lock-in letter. Need to file 2010 tax return Seasonal employees and employees not currently performing services. Need to file 2010 tax return Termination and re-hire of employees. Need to file 2010 tax return How To Figure Federal Income Tax Withholding 6. Need to file 2010 tax return Required Notice to Employees About Earned Income Credit (EIC) 7. Need to file 2010 tax return Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Need to file 2010 tax return Form 943 9. Need to file 2010 tax return Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Need to file 2010 tax return Federal Unemployment (FUTA) Tax 11. Need to file 2010 tax return Reconciling Wage Reporting Forms 13. Need to file 2010 tax return Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Need to file 2010 tax return Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Need to file 2010 tax return Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Need to file 2010 tax return Employer identification number (EIN). Need to file 2010 tax return   An employer identification number (EIN) is a nine-digit number that the IRS issues. Need to file 2010 tax return The digits are arranged as follows: 00-0000000. Need to file 2010 tax return It is used to identify the tax accounts of employers and certain others who have no employees. Need to file 2010 tax return Use your EIN on all of the items that you send to the IRS and SSA. Need to file 2010 tax return   If you do not have an EIN, you may apply for one online. Need to file 2010 tax return Visit IRS. Need to file 2010 tax return gov and click on the Apply for an EIN Online link under Tools. Need to file 2010 tax return 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. Need to file 2010 tax return Do not use a SSN in place of an EIN. Need to file 2010 tax return   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Need to file 2010 tax return If you took over another employer's business, do not use that employer's EIN. Need to file 2010 tax return   You should have only one EIN. Need to file 2010 tax return If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Need to file 2010 tax return Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Need to file 2010 tax return The IRS will tell you which EIN to use. Need to file 2010 tax return   For more information, see Publication 1635 or Publication 583. Need to file 2010 tax return When you receive your EIN. Need to file 2010 tax return   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Need to file 2010 tax return You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Need to file 2010 tax return Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Need to file 2010 tax return If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Need to file 2010 tax return Social security number (SSN). Need to file 2010 tax return   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Need to file 2010 tax return You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Need to file 2010 tax return Do not accept a social security card that says “Not valid for employment. Need to file 2010 tax return ” A social security number issued with this legend does not permit employment. Need to file 2010 tax return You may, but are not required to, photocopy the social security card if the employee provides it. Need to file 2010 tax return If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Need to file 2010 tax return See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Need to file 2010 tax return Applying for a social security card. Need to file 2010 tax return   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Need to file 2010 tax return You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Need to file 2010 tax return socialsecurity. Need to file 2010 tax return gov/online/ss-5. Need to file 2010 tax return html. Need to file 2010 tax return The employee must complete and sign Form SS-5; it cannot be filed by the employer. Need to file 2010 tax return You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Need to file 2010 tax return Applying for a social security number. Need to file 2010 tax return   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Need to file 2010 tax return If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Need to file 2010 tax return When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Need to file 2010 tax return Furnish Copies B, C, and 2 of Form W-2c to the employee. Need to file 2010 tax return Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Need to file 2010 tax return For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Need to file 2010 tax return socialsecurity. Need to file 2010 tax return gov/employer. Need to file 2010 tax return Advise your employee to correct the SSN on his or her original Form W-2. Need to file 2010 tax return Correctly record the employee's name and SSN. Need to file 2010 tax return   Record the name and number of each employee as they are shown on the employee's social security card. Need to file 2010 tax return If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Need to file 2010 tax return Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Need to file 2010 tax return   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Need to file 2010 tax return It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Need to file 2010 tax return IRS individual taxpayer identification numbers (ITINs) for aliens. Need to file 2010 tax return   Do not accept an ITIN in place of an SSN for employee identification or for work. Need to file 2010 tax return An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Need to file 2010 tax return S. Need to file 2010 tax return employment. Need to file 2010 tax return The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Need to file 2010 tax return However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Need to file 2010 tax return    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Need to file 2010 tax return If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Need to file 2010 tax return Do not use an ITIN in place of an SSN on Form W-2. Need to file 2010 tax return Verification of social security numbers. Need to file 2010 tax return   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Need to file 2010 tax return Visit www. Need to file 2010 tax return socialsecurity. Need to file 2010 tax return gov/employer/ssnv. Need to file 2010 tax return htm for more information. Need to file 2010 tax return Registering for SSNVS. Need to file 2010 tax return   You must register online and receive authorization from your employer to use SSNVS. Need to file 2010 tax return To register, visit SSA's website at www. Need to file 2010 tax return socialsecurity. Need to file 2010 tax return gov/employer and click on the Business Services Online link. Need to file 2010 tax return Follow the registration instructions to obtain a user identification (ID) and password. Need to file 2010 tax return You will need to provide the following information about yourself and your company. Need to file 2010 tax return Name. Need to file 2010 tax return SSN. Need to file 2010 tax return Date of birth. Need to file 2010 tax return Type of employer. Need to file 2010 tax return EIN. Need to file 2010 tax return Company name, address, and telephone number. Need to file 2010 tax return Email address. Need to file 2010 tax return When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Need to file 2010 tax return You must enter the activation code online to use SSNVS. Need to file 2010 tax return 2. Need to file 2010 tax return Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Need to file 2010 tax return See Publication 15-A for details on statutory employees and nonemployees. Need to file 2010 tax return Employee status under common law. Need to file 2010 tax return   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Need to file 2010 tax return This is so even when you give the employee freedom of action. Need to file 2010 tax return What matters is that you have the right to control the details of how the services are performed. Need to file 2010 tax return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Need to file 2010 tax return If an employer-employee relationship exists, it does not matter what it is called. Need to file 2010 tax return The employee may be called an agent or independent contractor. Need to file 2010 tax return It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Need to file 2010 tax return You are responsible for withholding and paying employment taxes for your employees. Need to file 2010 tax return You are also required to file employment tax returns. Need to file 2010 tax return These requirements do not apply to amounts that you pay to independent contractors. Need to file 2010 tax return The rules discussed in this publication apply only to workers who are your employees. Need to file 2010 tax return In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Need to file 2010 tax return For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Need to file 2010 tax return Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Need to file 2010 tax return The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Need to file 2010 tax return Crew Leaders If you are a crew leader, you are an employer of farmworkers. Need to file 2010 tax return A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Need to file 2010 tax return If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Need to file 2010 tax return For FUTA tax rules, see section 10. Need to file 2010 tax return Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Need to file 2010 tax return See Publication 541, Partnerships, for more details. Need to file 2010 tax return The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Need to file 2010 tax return Exception—Qualified joint venture. Need to file 2010 tax return   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Need to file 2010 tax return A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Need to file 2010 tax return   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Need to file 2010 tax return Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Need to file 2010 tax return   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Need to file 2010 tax return If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Need to file 2010 tax return Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Need to file 2010 tax return However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Need to file 2010 tax return    Note. Need to file 2010 tax return If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Need to file 2010 tax return   For more information on qualified joint ventures, visit IRS. Need to file 2010 tax return gov and enter “qualified joint venture” in the search box. Need to file 2010 tax return Exception—Community income. Need to file 2010 tax return   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Need to file 2010 tax return S. Need to file 2010 tax return possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Need to file 2010 tax return You may still make an election to be taxed as a qualified joint venture instead of a partnership. Need to file 2010 tax return See Exception—Qualified joint venture , earlier in this section. Need to file 2010 tax return 3. Need to file 2010 tax return Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Need to file 2010 tax return You may also be required to withhold, deposit, and report Additional Medicare Tax. Need to file 2010 tax return See section 4 for more information. Need to file 2010 tax return If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Need to file 2010 tax return You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Need to file 2010 tax return FUTA tax is discussed in section 10. Need to file 2010 tax return Cash wages include checks, money orders, etc. Need to file 2010 tax return Do not count as cash wages the value of food, lodging, and other noncash items. Need to file 2010 tax return For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Need to file 2010 tax return Commodity wages. Need to file 2010 tax return   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Need to file 2010 tax return However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Need to file 2010 tax return These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Need to file 2010 tax return Other compensation. Need to file 2010 tax return   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Need to file 2010 tax return Family members. Need to file 2010 tax return   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Need to file 2010 tax return However, certain exemptions may apply for your child, spouse, or parent. Need to file 2010 tax return See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Need to file 2010 tax return Household employees. Need to file 2010 tax return   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Need to file 2010 tax return   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Need to file 2010 tax return Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Need to file 2010 tax return   For more information, see Publication 926, Household Employer's Tax Guide. Need to file 2010 tax return    Wages for household work may not be a deductible farm expense. Need to file 2010 tax return See Publication 225, Farmer's Tax Guide. Need to file 2010 tax return Share farmers. Need to file 2010 tax return   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Need to file 2010 tax return Compensation paid to H-2A visa holders. Need to file 2010 tax return   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Need to file 2010 tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Need to file 2010 tax return   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Need to file 2010 tax return In that case, the worker must give the employer a completed Form W-4. Need to file 2010 tax return Federal income tax withheld should be reported in box 2 of Form W-2. Need to file 2010 tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Need to file 2010 tax return For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Need to file 2010 tax return 4. Need to file 2010 tax return Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Need to file 2010 tax return You may also be required to withhold Additional Medicare Tax. Need to file 2010 tax return For more information, see Additional Medicare Tax withholding , later. Need to file 2010 tax return The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Need to file 2010 tax return You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Need to file 2010 tax return The $150 test applies separately to each farmworker that you employ. Need to file 2010 tax return If you employ a family of workers, each member is treated separately. Need to file 2010 tax return Do not count wages paid by other employers. Need to file 2010 tax return The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Need to file 2010 tax return Exceptions. Need to file 2010 tax return   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Need to file 2010 tax return   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Need to file 2010 tax return Social Security and Medicare Tax Withholding The social security tax rate is 6. Need to file 2010 tax return 2%, for both the employee and employer, on the first $117,000 paid to each employee. Need to file 2010 tax return You must withhold at this rate from each employee and pay a matching amount. Need to file 2010 tax return The Medicare tax rate is 1. Need to file 2010 tax return 45% each for the employee and employer on all wages. Need to file 2010 tax return You must withhold at this rate from each employee and pay a matching amount. Need to file 2010 tax return There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Need to file 2010 tax return Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Need to file 2010 tax return For details, see Publication 15-A. Need to file 2010 tax return Additional Medicare Tax withholding. Need to file 2010 tax return   In addition to withholding Medicare tax at 1. Need to file 2010 tax return 45%, you must withhold a 0. Need to file 2010 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Need to file 2010 tax return 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. Need to file 2010 tax return Additional Medicare Tax is only imposed on the employee. Need to file 2010 tax return There is no employer share of Additional Medicare Tax. Need to file 2010 tax return 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. Need to file 2010 tax return   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Need to file 2010 tax return For more information on Additional Medicare Tax, visit IRS. Need to file 2010 tax return gov and enter “Additional Medicare Tax” in the search box. Need to file 2010 tax return Employee share paid by employer. Need to file 2010 tax return   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Need to file 2010 tax return If you do not withhold the taxes, however, you must still pay them. Need to file 2010 tax return Any employee social security and Medicare taxes that you pay is additional income to the employee. Need to file 2010 tax return Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Need to file 2010 tax return Also, do not count the additional income as wages for FUTA tax purposes. Need to file 2010 tax return Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Need to file 2010 tax return See section 7 of Publication 15-A. Need to file 2010 tax return Withholding social security and Medicare taxes on nonresident alien employees. Need to file 2010 tax return   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Need to file 2010 tax return S. Need to file 2010 tax return citizen or resident alien. Need to file 2010 tax return However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Need to file 2010 tax return Also see Compensation paid to H-2A visa holders in section 3. Need to file 2010 tax return Religious exemption. Need to file 2010 tax return    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Need to file 2010 tax return This exemption is available only if both the employee and the employer are members of the sect. Need to file 2010 tax return   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Need to file 2010 tax return 5. Need to file 2010 tax return Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Need to file 2010 tax return The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Need to file 2010 tax return You may use one of several methods to determine the amount of federal income tax withholding. Need to file 2010 tax return They are discussed in section 13. Need to file 2010 tax return Form W-4. Need to file 2010 tax return   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Need to file 2010 tax return Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Need to file 2010 tax return Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Need to file 2010 tax return   Ask each new employee to give you a signed Form W-4 when starting work. Need to file 2010 tax return Make the form effective with the first wage payment. Need to file 2010 tax return If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Need to file 2010 tax return Forms in Spanish. Need to file 2010 tax return   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Need to file 2010 tax return For more information, see Publicación 17(SP). Need to file 2010 tax return Effective date of Form W-4. Need to file 2010 tax return   A Form W-4 remains in effect until the employee gives you a new one. Need to file 2010 tax return When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Need to file 2010 tax return Do not adjust withholding retroactively. Need to file 2010 tax return If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Need to file 2010 tax return For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Need to file 2010 tax return A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Need to file 2010 tax return Completing Form W-4. Need to file 2010 tax return   The amount of federal income tax withholding is based on marital status and withholding allowances. Need to file 2010 tax return Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Need to file 2010 tax return However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Need to file 2010 tax return   Employees may claim fewer withholding allowances than they are entitled to claim. Need to file 2010 tax return They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Need to file 2010 tax return   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Need to file 2010 tax return Along with Form W-4, you may wish to order Publication 505 for use by your employees. Need to file 2010 tax return    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Need to file 2010 tax return If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Need to file 2010 tax return Exemption from federal income tax withholding. Need to file 2010 tax return   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Need to file 2010 tax return See the Form W-4 instructions for more information. Need to file 2010 tax return However, the wages are still subject to social security and Medicare taxes. Need to file 2010 tax return   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Need to file 2010 tax return To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Need to file 2010 tax return If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Need to file 2010 tax return If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Need to file 2010 tax return Withholding income taxes on the wages of nonresident alien employees. Need to file 2010 tax return   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Need to file 2010 tax return However, see Publication 515 for exceptions to this general rule. Need to file 2010 tax return Also see Compensation paid to H-2A visa workers in section 3. Need to file 2010 tax return Withholding adjustment for nonresident alien employees. Need to file 2010 tax return   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Need to file 2010 tax return This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Need to file 2010 tax return See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Need to file 2010 tax return Nonresident alien employee's Form W-4. Need to file 2010 tax return   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Need to file 2010 tax return   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Need to file 2010 tax return    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Need to file 2010 tax return Form 8233. Need to file 2010 tax return   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Need to file 2010 tax return See Publication 515 for details. Need to file 2010 tax return IRS review of requested Forms W-4. Need to file 2010 tax return   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Need to file 2010 tax return You may also be directed to send certain Forms W-4 to the IRS. Need to file 2010 tax return You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Need to file 2010 tax return Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Need to file 2010 tax return The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Need to file 2010 tax return When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Need to file 2010 tax return   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Need to file 2010 tax return However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Need to file 2010 tax return Initial lock-in letter. Need to file 2010 tax return   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Need to file 2010 tax return In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Need to file 2010 tax return You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Need to file 2010 tax return If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Need to file 2010 tax return You may follow any reasonable business practice to furnish the employee copy to the employee. Need to file 2010 tax return Implementation of lock-in letter. Need to file 2010 tax return   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Need to file 2010 tax return You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Need to file 2010 tax return The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Need to file 2010 tax return Seasonal employees and employees not currently performing services. Need to file 2010 tax return   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Need to file 2010 tax return You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Need to file 2010 tax return You reasonably expect the employee to resume services within 12 months of the date of the notice. Need to file 2010 tax return The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Need to file 2010 tax return Termination and re-hire of employees. Need to file 2010 tax return   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Need to file 2010 tax return You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Need to file 2010 tax return Modification notice. Need to file 2010 tax return   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Need to file 2010 tax return The modification notice may change the marital status and/or the number of withholding allowances permitted. Need to file 2010 tax return You must withhold federal income tax based on the effective date specified in the modification notice. Need to file 2010 tax return New Form W-4 after IRS notice. Need to file 2010 tax return   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Need to file 2010 tax return You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Need to file 2010 tax return If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Need to file 2010 tax return   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Need to file 2010 tax return Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Need to file 2010 tax return Substitute Forms W-4. Need to file 2010 tax return   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Need to file 2010 tax return Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Need to file 2010 tax return gov to obtain copies of Form W-4. Need to file 2010 tax return   You may use a substitute version of Form W-4 to meet your business needs. Need to file 2010 tax return However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Need to file 2010 tax return At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Need to file 2010 tax return   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Need to file 2010 tax return However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Need to file 2010 tax return Invalid Forms W-4. Need to file 2010 tax return   Any unauthorized change or addition to Form W-4 makes it invalid. Need to file 2010 tax return This includes taking out any language by which the employee certifies that the form is correct. Need to file 2010 tax return A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Need to file 2010 tax return An employee who submits a false Form W-4 may be subject to a $500 penalty. Need to file 2010 tax return You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Need to file 2010 tax return   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Need to file 2010 tax return Tell the employee that it is invalid and ask for another one. Need to file 2010 tax return If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Need to file 2010 tax return However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Need to file 2010 tax return   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Need to file 2010 tax return R. Need to file 2010 tax return B. Need to file 2010 tax return 455, available at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/irb/2007-35_IRB/ar10. Need to file 2010 tax return html. Need to file 2010 tax return Amounts exempt from levy on wages, salary, and other income. Need to file 2010 tax return   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Need to file 2010 tax return Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Need to file 2010 tax return If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Need to file 2010 tax return How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Need to file 2010 tax return Wage bracket tables. Need to file 2010 tax return See section 13 for directions on how to use the tables. Need to file 2010 tax return Percentage method. Need to file 2010 tax return See section 13 for directions on how to use the percentage method. Need to file 2010 tax return Alternative formula tables for percentage method withholding. Need to file 2010 tax return See Publication 15-A. Need to file 2010 tax return Wage bracket percentage method withholding tables. Need to file 2010 tax return See Publication 15-A. Need to file 2010 tax return Other alternative methods. Need to file 2010 tax return See Publication 15-A. Need to file 2010 tax return Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Need to file 2010 tax return If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Need to file 2010 tax return Supplemental wages. Need to file 2010 tax return   Supplemental wages are wage payments to an employee that are not regular wages. Need to file 2010 tax return They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Need to file 2010 tax return Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Need to file 2010 tax return   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Need to file 2010 tax return   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Need to file 2010 tax return If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Need to file 2010 tax return Withhold a flat 25% (no other percentage allowed). Need to file 2010 tax return If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Need to file 2010 tax return If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Need to file 2010 tax return Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Need to file 2010 tax return Subtract the tax withheld from the regular wages. Need to file 2010 tax return Withhold the remaining tax from the supplemental wages. Need to file 2010 tax return If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Need to file 2010 tax return If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Need to file 2010 tax return This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Need to file 2010 tax return    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Need to file 2010 tax return See section 7 in Publication 15 (Circular E) for details. Need to file 2010 tax return   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Need to file 2010 tax return 6. Need to file 2010 tax return Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Need to file 2010 tax return Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Need to file 2010 tax return This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Need to file 2010 tax return You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Need to file 2010 tax return You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Need to file 2010 tax return If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Need to file 2010 tax return If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Need to file 2010 tax return If Form W-2 is not required, you must notify the employee by February 7, 2014. Need to file 2010 tax return 7. Need to file 2010 tax return Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Need to file 2010 tax return You must use electronic funds transfer to make all federal tax deposits. Need to file 2010 tax return See How To Deposit , later in this section. Need to file 2010 tax return The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Need to file 2010 tax return For more information, see COBRA premium assistance credit under Introduction. Need to file 2010 tax return Payment with return. Need to file 2010 tax return   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Need to file 2010 tax return You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Need to file 2010 tax return However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Need to file 2010 tax return You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Need to file 2010 tax return This payment may be $2,500 or more. Need to file 2010 tax return Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Need to file 2010 tax return Semiweekly schedule depositors must timely deposit the amount. Need to file 2010 tax return See Accuracy of Deposits Rule and How To Deposit, later in this section. Need to file 2010 tax return When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Need to file 2010 tax return See Employers of Both Farm and Nonfarm Workers, later in this section. Need to file 2010 tax return The rules for determining when to deposit Form 943 taxes are discussed below. Need to file 2010 tax return See section 10 for the separate rules that apply to FUTA tax. Need to file 2010 tax return Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Need to file 2010 tax return The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Need to file 2010 tax return The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Need to file 2010 tax return The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Need to file 2010 tax return If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Need to file 2010 tax return If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Need to file 2010 tax return Lookback period. Need to file 2010 tax return   The lookback period is the second calendar year preceding the current calendar year. Need to file 2010 tax return For example, the lookback period for 2014 is 2012. Need to file 2010 tax return Example of deposit schedule based on lookback period. Need to file 2010 tax return Rose Co. Need to file 2010 tax return reported taxes on Form 943 as follows. Need to file 2010 tax return 2012 — $48,000 2013 — $60,000 Rose Co. Need to file 2010 tax return is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Need to file 2010 tax return However, for 2015, Rose Co. Need to file 2010 tax return is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Need to file 2010 tax return Adjustments to lookback period taxes. Need to file 2010 tax return   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Need to file 2010 tax return Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Need to file 2010 tax return Example of adjustments. Need to file 2010 tax return An employer originally reported total tax of $45,000 for the lookback period in 2012. Need to file 2010 tax return The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Need to file 2010 tax return The total tax reported in the lookback period is still $45,000. Need to file 2010 tax return The $10,000 adjustment is also not treated as part of the 2014 taxes. Need to file 2010 tax return Deposit period. Need to file 2010 tax return   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Need to file 2010 tax return For monthly schedule depositors, the deposit period is a calendar month. Need to file 2010 tax return The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Need to file 2010 tax return Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Need to file 2010 tax return You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Need to file 2010 tax return Monthly schedule example. Need to file 2010 tax return   Red Co. Need to file 2010 tax return is a seasonal employer and a monthly schedule depositor. Need to file 2010 tax return It pays wages each Friday. Need to file 2010 tax return It paid wages during August 2014, but did not pay any wages during September. Need to file 2010 tax return Red Co. Need to file 2010 tax return must deposit the combined tax liabilities for the August paydays by September 15. Need to file 2010 tax return Red Co. Need to file 2010 tax return does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Need to file 2010 tax return New employers. Need to file 2010 tax return   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Need to file 2010 tax return Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Need to file 2010 tax return Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Need to file 2010 tax return Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Need to file 2010 tax return Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Need to file 2010 tax return Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Need to file 2010 tax return For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Need to file 2010 tax return If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Need to file 2010 tax return Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Need to file 2010 tax return Semiweekly Deposit Schedule IF the payday falls on a. Need to file 2010 tax return . Need to file 2010 tax return . Need to file 2010 tax return THEN deposit taxes by the following. Need to file 2010 tax return . Need to file 2010 tax return . Need to file 2010 tax return Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Need to file 2010 tax return   Green, Inc. Need to file 2010 tax return , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Need to file 2010 tax return Green, Inc. Need to file 2010 tax return , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Need to file 2010 tax return Green, Inc. Need to file 2010 tax return 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Need to file 2010 tax return Semiweekly deposit period spanning two quarters. Need to file 2010 tax return   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Need to file 2010 tax return For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Need to file 2010 tax return Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Need to file 2010 tax return Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Need to file 2010 tax return A business day is any day other than a Saturday, Sunday, or legal holiday. Need to file 2010 tax return For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Need to file 2010 tax return Semiweekly schedule depositors   will always have 3 business days to make a deposit. Need to file 2010 tax return That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Need to file 2010 tax return For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Need to file 2010 tax return Legal holiday. Need to file 2010 tax return   The term “legal holiday” means any legal holiday in the District of Columbia. Need to file 2010 tax return Legal holidays for 2014 are listed below. Need to file 2010 tax return January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Need to file 2010 tax return February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Need to file 2010 tax return For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Need to file 2010 tax return For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Need to file 2010 tax return Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Need to file 2010 tax return However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Need to file 2010 tax return For example, Fir Co. Need to file 2010 tax return is a semiweekly schedule depositor. Need to file 2010 tax return On Monday, Fir Co. Need to file 2010 tax return accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Need to file 2010 tax return On Tuesday, Fir Co. Need to file 2010 tax return accumulates additional taxes of $30,000. Need to file 2010 tax return Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Need to file 2010 tax return does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Need to file 2010 tax return If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Need to file 2010 tax return Example of the $100,000 next-day deposit rule. Need to file 2010 tax return   Elm, Inc. Need to file 2010 tax return , started its business on May 1, 2014. Need to file 2010 tax return Because Elm, Inc. Need to file 2010 tax return , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Need to file 2010 tax return , is a monthly schedule depositor. Need to file 2010 tax return On May 8, Elm, Inc. Need to file 2010 tax return , paid wages for the first time and accumulated taxes of $50,000. Need to file 2010 tax return On May 9 (Friday), Elm, Inc. Need to file 2010 tax return , paid wages and accumulated taxes of $60,000, for a total of $110,000. Need to file 2010 tax return Because Elm, Inc. Need to file 2010 tax return , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Need to file 2010 tax return Elm, Inc. Need to file 2010 tax return , became a semiweekly schedule depositor on May 10. Need to file 2010 tax return It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Need to file 2010 tax return Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Need to file 2010 tax return However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Need to file 2010 tax return Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Need to file 2010 tax return The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Need to file 2010 tax return Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Need to file 2010 tax return You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Need to file 2010 tax return Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Need to file 2010 tax return For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Need to file 2010 tax return How To Deposit You must deposit employment taxes by electronic funds transfer. Need to file 2010 tax return See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Need to file 2010 tax return Electronic deposit requirement. Need to file 2010 tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Need to file 2010 tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Need to file 2010 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Need to file 2010 tax return   EFTPS is a free service provided by the Department of Treasury. Need to file 2010 tax return To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Need to file 2010 tax return You can also visit the EFTPS website at www. Need to file 2010 tax return eftps. Need to file 2010 tax return gov. Need to file 2010 tax return Additional information about EFTPS is also available in Publication 966. Need to file 2010 tax return New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Need to file 2010 tax return Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Need to file 2010 tax return See When you receive your EIN in section 1 for more information. Need to file 2010 tax return Deposit record. Need to file 2010 tax return   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Need to file 2010 tax return The number can be used as a receipt or to trace the payment. Need to file 2010 tax return Depositing on time. Need to file 2010 tax return   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Need to file 2010 tax return m. Need to file 2010 tax return Eastern time the day before the date a deposit is due. Need to file 2010 tax return If you use a third party to make a deposit on your behalf, they may have different cutoff times. Need to file 2010 tax return Same-day payment option. Need to file 2010 tax return   If you fail to initiate a deposit transaction on EFTPS by 8 p. Need to file 2010 tax return m. Need to file 2010 tax return Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Need to file 2010 tax return To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Need to file 2010 tax return Please check with your financial institution regarding availability, deadlines, and costs. Need to file 2010 tax return Your financial institution may charge you a fee for payments made this way. Need to file 2010 tax return To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Need to file 2010 tax return eftps. Need to file 2010 tax return gov to download the Same-Day Payment Worksheet. Need to file 2010 tax return Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Need to file 2010 tax return The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Need to file 2010 tax return IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Need to file 2010 tax return For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Need to file 2010 tax return Penalty Charged for. Need to file 2010 tax return . Need to file 2010 tax return . Need to file 2010 tax return 2% Deposits made 1 to 5 days late. Need to file 2010 tax return 5% Deposits made 6 to 15 days late. Need to file 2010 tax return 10% Deposits made 16 or more days late. Need to file 2010 tax return Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Need to file 2010 tax return 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Need to file 2010 tax return See Payment with return , earlier in this section, for exceptions. Need to file 2010 tax return 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Need to file 2010 tax return Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Need to file 2010 tax return Order in which deposits are applied. Need to file 2010 tax return   Deposits generally are applied to the most recent tax liability within the year. Need to file 2010 tax return If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Need to file 2010 tax return Follow the instructions on the penalty notice that you received. Need to file 2010 tax return For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Need to file 2010 tax return You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Need to file 2010 tax return irs. Need to file 2010 tax return gov/pub/irs-irbs/irb01-50. Need to file 2010 tax return pdf. Need to file 2010 tax return Example. Need to file 2010 tax return Cedar, Inc. Need to file 2010 tax return , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Need to file 2010 tax return It does not make the deposit on July 15. Need to file 2010 tax return On August 15, Cedar, Inc. Need to file 2010 tax return , deposits $2,000. Need to file 2010 tax return Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Need to file 2010 tax return Accordingly, $500 of the July 15 liability remains undeposited. Need to file 2010 tax return The penalty on this underdeposit will apply as explained above. Need to file 2010 tax return Trust fund recovery penalty. Need to file 2010 tax return   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Need to file 2010 tax return The penalty is the full amount of the unpaid trust fund tax. Need to file 2010 tax return This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Need to file 2010 tax return   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Need to file 2010 tax return   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Need to file 2010 tax return A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Need to file 2010 tax return    Willfully means voluntarily, consciously, and intentionally. Need to file 2010 tax return A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Need to file 2010 tax return “Average” failure-to-deposit penalty. Need to file 2010 tax return   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Need to file 2010 tax return IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Need to file 2010 tax return Completed Form 943, line 17, instead of Form 943-A. Need to file 2010 tax return Failed to attach a properly completed Form 943-A. Need to file 2010 tax return Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Need to file 2010 tax return   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Need to file 2010 tax return Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Need to file 2010 tax return   You can avoid the penalty by reviewing your return before filing it. Need to file 2010 tax return Follow these steps before filing your Form 943. Need to file 2010 tax return If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Need to file 2010 tax return If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Need to file 2010 tax return Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Need to file 2010 tax return Do not show negative amounts on Form 943, line 17, or Form 943-A. Need to file 2010 tax return For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Need to file 2010 tax return Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Need to file 2010 tax return Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Need to file 2010 tax return If a deposit is due, deposi