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Printable Tax Form 1040x

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Printable Tax Form 1040x

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

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bell, Knox, and Perry. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

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Page Last Reviewed or Updated: 20-Mar-2014

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