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State Tax Free

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State Tax Free

State tax free Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. State tax free Tax questions. State tax free What's New Future developments. State tax free  The IRS has created a page on IRS. State tax free gov for information about Publication 1542, at www. State tax free irs. State tax free gov/pub1542. State tax free Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. State tax free Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. State tax free It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. State tax free For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. State tax free R. State tax free B. State tax free 520, which can be found on the Internet at www. State tax free irs. State tax free gov/irb/2011-42_IRB/ar12. State tax free html. State tax free Per diem rates on the Internet. State tax free   You will find links to per diem rates at www. State tax free gsa. State tax free gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. State tax free S. State tax free possessions; and Foreign per diem rates. State tax free Publication 1542 revisions. State tax free   Publication 1542 is available only on the Internet at IRS. State tax free gov. State tax free Print copies can no longer be ordered. State tax free   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. State tax free An article on IRS. State tax free gov will alert you to which locations have updated rates. State tax free To reach these articles, go to www. State tax free irs. State tax free gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. State tax free You will find the new rates in Table 4. State tax free   We will also incorporate mid-year changes to the high-low rates into Publication 1542. State tax free You will be alerted to these changes by a similar article on IRS. State tax free gov and can find the changes in Table 2 of the revised publication. State tax free   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. State tax free The annual issue of the publication should be available each year in mid- to late-October. State tax free Comments and suggestions. State tax free   We welcome your comments about this publication and your suggestions for future editions. State tax free   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. State tax free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax free   You can email us at taxforms@irs. State tax free gov. State tax free Please put “Publications Comment” on the subject line. State tax free You can also send us comments from www. State tax free irs. State tax free gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. State tax free ”   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. State tax free Ordering forms and publications. State tax free   Visit www. State tax free irs. State tax free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. State tax free Internal Revenue Service 1201 N. State tax free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax free   If you have a tax question, check the information available on IRS. State tax free gov or call 1-800-829-1040. State tax free We cannot answer tax questions sent to either of the above addresses. State tax free Prev  Up  Next   Home   More Online Publications
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Understand the Requirements

Bankruptcy generally is considered the debt management option of last resort because the results are long lasting and far reaching. The Bankruptcy Abuse and Prevention Act of 2005 established more stringent rules for consumers and attorneys.

The filing process may be difficult for debtors:

  • Debtors must file more documents; including itemized statements of monthly net income, proof of income (pay stubs) for the last 60 days, and tax returns for the preceding year (four years for Chapter 13).
  • Debtors must take a pre-filing credit counseling and post-filing education course to have debts discharged.
  • Debtors face increased filing fees, plus fees for credit counseling/education.
  • The bankruptcy petition and process are more complicated, so it's very difficult to file without an attorney.

The filing process is difficult for lawyers:

  • An attorney's signature on a petition certifies that the attorney has performed a reasonable investigation into the circumstances giving rise to the petition.
  • Attorneys must carefully review documents such as tax returns and pay stubs, as well as ask clients for credit reports.
  • Attorneys are more apprehensive about sanctions.

The State Tax Free

State tax free 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. State tax free Filing options when no return is required. State tax free 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. State tax free Claim for refund process. State tax free 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. State tax free The worker is your employee if you can control not only what work is done, but how it is done. State tax free 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. State tax free It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. State tax free Example. State tax free You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. State tax free Betty follows your specific instructions about household and child care duties. State tax free You provide the household equipment and supplies that Betty needs to do her work. State tax free Betty is your household employee. State tax free Household work. State tax free   Household work is work done in or around your home. State tax free 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. State tax free Workers who are not your employees. State tax free   If only the worker can control how the work is done, the worker is not your employee but is self-employed. State tax free A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. State tax free   A worker who performs child care services for you in his or her home generally is not your employee. State tax free   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. State tax free Example. State tax free You made an agreement with John Peters to care for your lawn. State tax free John runs a lawn care business and offers his services to the general public. State tax free He provides his own tools and supplies, and he hires and pays any helpers he needs. State tax free Neither John nor his helpers are your household employees. State tax free More information. State tax free   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. State tax free 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. State tax free When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. State tax free S. State tax free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. State tax free 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. State tax free You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. State tax free Acceptable documents to establish identity and employment eligibility are listed on Form I-9. State tax free You should keep the completed Form I-9 in your own records. State tax free Do not submit it to the IRS, the USCIS, or any other government or other entity. State tax free The form must be kept available for review upon notice by an authorized U. State tax free S. State tax free Government official. State tax free Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. State tax free Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. State tax free uscis. State tax free gov. State tax free 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. State tax free You also can visit the USCIS website at www. State tax free uscis. State tax free gov to get Form I-9. State tax free For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. State tax free 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. State tax free To find out, read Table 1. State tax free You do not need to withhold federal income tax from your household employee's wages. State tax free But if your employee asks you to withhold it, you can. State tax free See Do You Need To Withhold Federal Income Tax, later. State tax free 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. State tax free 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. State tax free The rest of this publication does not apply to you. State tax free State employment taxes. State tax free   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. State tax free For a list of state unemployment tax agencies, visit the U. State tax free S. State tax free Department of Labor's website at www. State tax free workforcesecurity. State tax free doleta. State tax free gov/unemploy/agencies. State tax free asp. State tax free You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. State tax free    Table 1. State tax free Do You Need To Pay Employment Taxes? IF you . State tax free . State tax free . State tax free THEN you need to . State tax free . State tax free . State tax free A– Pay cash wages of $1,900 or more in 2014 to any one household employee. State tax free Withhold and pay social security and Medicare taxes. State tax free The taxes are 15. State tax free 3%1 of cash wages. State tax free Your employee's share is 7. State tax free 65%1. State tax free   (You can choose to pay it yourself and not withhold it. State tax free ) Your share is 7. State tax free 65%. State tax free   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). State tax free B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. State tax free Pay federal unemployment tax. State tax free The tax is 6% of cash wages. State tax free Wages over $7,000 a year per employee are not taxed. State tax free You also may owe state unemployment tax. State tax free   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. State tax free 1In addition to withholding Medicare tax at 1. State tax free 45%, you must withhold a 0. State tax free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax free 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. State tax free Additional Medicare Tax is only imposed on the employee. State tax free There is no employer share of Additional Medicare Tax. State tax free 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. State tax free Note. State tax free If neither A nor B above applies, you do not need to pay any federal employment taxes. State tax free But you may still need to pay state employment taxes. State tax free Table 2. State tax free Household Employer's Checklist You may need to do the following things when you have a household employee. State tax free   When you hire a household employee: □ Find out if the person can legally work in the United States. State tax free  □ Find out if you need to pay state taxes. State tax free When you pay your household employee: □ Withhold social security and Medicare taxes. State tax free  □ Withhold federal income tax. State tax free  □ Decide how you will make tax payments. State tax free  □ Keep records. State tax free By February 2, 2015: □ Get an employer identification number (EIN). State tax free  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. State tax free 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). State tax free 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). State tax free  If you do not have to file a return, file Schedule H by itself. State tax free Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. State tax free The Medicare tax pays for hospital insurance. State tax free Both you and your household employee may owe social security and Medicare taxes. State tax free Your share is 7. State tax free 65% (6. State tax free 2% for social security tax and 1. State tax free 45% for Medicare tax) of the employee's social security and Medicare wages. State tax free Your employee's share is also 7. State tax free 65% (6. State tax free 2% for social security tax and 1. State tax free 45% for Medicare tax). State tax free In addition to withholding Medicare tax at 1. State tax free 45%, you must withhold a 0. State tax free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax free 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. State tax free Additional Medicare Tax is only imposed on the employee. State tax free There is no employer share of Additional Medicare Tax. State tax free 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. State tax free For more information on Additional Medicare Tax, visit IRS. State tax free gov and enter “Additional Medicare Tax” in the search box. State tax free Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. State tax free You are responsible for payment of your employee's share of the taxes as well as your own. State tax free You can either withhold your employee's share from the employee's wages or pay it from your own funds. State tax free If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. State tax free Pay the taxes as discussed under How Do You Make Tax Payments, later. State tax free Also, see What Forms Must You File, later. State tax free Social security and Medicare wages. State tax free   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. State tax free   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. State tax free However, any noncash wages you pay do not count as social security and Medicare wages. State tax free   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. State tax free Cash wages. State tax free   Cash wages include wages you pay by check, money order, etc. State tax free Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. State tax free However, cash you give your employee in place of these items is included in cash wages. State tax free State disability payments treated as wages. State tax free   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. State tax free For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. State tax free Wages not counted. State tax free   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. State tax free Your spouse. State tax free Your child who is under the age of 21. State tax free Your parent. State tax free Exception: Count these wages if both the following conditions apply. State tax free Your parent cares for your child who is either of the following. State tax free 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. State tax free Your marital status is one of the following. State tax free 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. State tax free An employee who is under the age of 18 at any time during the year. State tax free Exception: Count these wages if providing household services is the employee's principal occupation. State tax free If the employee is a student, providing household services is not considered to be his or her principal occupation. State tax free 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. State tax free Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. State tax free 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. State tax free 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. State tax free 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. State tax free If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. State tax free See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. State tax free Withholding the employee's share. State tax free   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. State tax free However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. State tax free   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. State tax free 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. State tax free   Withhold 7. State tax free 65% (6. State tax free 2% for social security tax and 1. State tax free 45% for Medicare tax) from each payment of social security and Medicare wages. State tax free Generally, you can use Table 3 to figure the proper amount to withhold. State tax free You will pay the amount withheld to the IRS with your share of the taxes. State tax free Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. State tax free Table 3. State tax free Employee Social Security (6. State tax free 2%) and Medicare (1. State tax free 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. State tax free ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. State tax free For example, on a wage payment of $180, the employee social security tax is $11. State tax free 16 ($6. State tax free 20 tax on $100 plus $4. State tax free 96 on $80 wages). State tax free The employee Medicare tax is $2. State tax free 61 ($1. State tax free 45 tax on $100 plus $1. State tax free 16 on $80 wages). State tax free 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. State tax free 00 . State tax free $ . State tax free 06 $ . State tax free 01 $ 51. State tax free 00 . State tax free $ 3. State tax free 16 $ . State tax free 74 2. State tax free 00 . State tax free . State tax free 12 . State tax free 03 52. State tax free 00 . State tax free 3. State tax free 22 . State tax free 75 3. State tax free 00 . State tax free . State tax free 19 . State tax free 04 53. State tax free 00 . State tax free 3. State tax free 29 . State tax free 77 4. State tax free 00 . State tax free . State tax free 25 . State tax free 06 54. State tax free 00 . State tax free 3. State tax free 35 . State tax free 78 5. State tax free 00 . State tax free . State tax free 31 . State tax free 07 55. State tax free 00 . State tax free 3. State tax free 41 . State tax free 80 6. State tax free 00 . State tax free . State tax free 37 . State tax free 09 56. State tax free 00 . State tax free 3. State tax free 47 . State tax free 81 7. State tax free 00 . State tax free . State tax free 43 . State tax free 10 57. State tax free 00 . State tax free 3. State tax free 53 . State tax free 83 8. State tax free 00 . State tax free . State tax free 50 . State tax free 12 58. State tax free 00 . State tax free 3. State tax free 60 . State tax free 84 9. State tax free 00 . State tax free . State tax free 56 . State tax free 13 59. State tax free 00 . State tax free 3. State tax free 66 . State tax free 86 10. State tax free 00 . State tax free . State tax free 62 . State tax free 15 60. State tax free 00 . State tax free 3. State tax free 72 . State tax free 87 11. State tax free 00 . State tax free . State tax free 68 . State tax free 16 61. State tax free 00 . State tax free 3. State tax free 78 . State tax free 88 12. State tax free 00 . State tax free . State tax free 74 . State tax free 17 62. State tax free 00 . State tax free 3. State tax free 84 . State tax free 90 13. State tax free 00 . State tax free . State tax free 81 . State tax free 19 63. State tax free 00 . State tax free 3. State tax free 91 . State tax free 91 14. State tax free 00 . State tax free . State tax free 87 . State tax free 20 64. State tax free 00 . State tax free 3. 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State tax free 2. State tax free 05 . State tax free 48 83. State tax free 00 . State tax free 5. State tax free 15 1. State tax free 20 34. State tax free 00 . State tax free 2. State tax free 11 . State tax free 49 84. State tax free 00 . State tax free 5. State tax free 21 1. State tax free 22 35. State tax free 00 . State tax free 2. State tax free 17 . State tax free 51 85. State tax free 00 . State tax free 5. State tax free 27 1. State tax free 23 36. State tax free 00 . State tax free 2. State tax free 23 . State tax free 52 86. State tax free 00 . State tax free 5. State tax free 33 1. State tax free 25 37. State tax free 00 . State tax free 2. State tax free 29 . State tax free 54 87. State tax free 00 . State tax free 5. State tax free 39 1. State tax free 26 38. State tax free 00 . State tax free 2. State tax free 36 . State tax free 55 88. State tax free 00 . State tax free 5. State tax free 46 1. State tax free 28 39. State tax free 00 . State tax free 2. State tax free 42 . State tax free 57 89. State tax free 00 . State tax free 5. State tax free 52 1. State tax free 29 40. State tax free 00 . State tax free 2. State tax free 48 . State tax free 58 90. State tax free 00 . State tax free 5. State tax free 58 1. State tax free 31 41. State tax free 00 . State tax free 2. State tax free 54 . State tax free 59 91. State tax free 00 . State tax free 5. State tax free 64 1. State tax free 32 42. State tax free 00 . State tax free 2. State tax free 60 . State tax free 61 92. State tax free 00 . State tax free 5. State tax free 70 1. State tax free 33 43. State tax free 00 . State tax free 2. State tax free 67 . State tax free 62 93. State tax free 00 . State tax free 5. State tax free 77 1. State tax free 35 44. State tax free 00 . State tax free 2. State tax free 73 . State tax free 64 94. State tax free 00 . State tax free 5. State tax free 83 1. State tax free 36 45. State tax free 00 . State tax free 2. State tax free 79 . State tax free 65 95. State tax free 00 . State tax free 5. State tax free 89 1. State tax free 38 46. State tax free 00 . State tax free 2. State tax free 85 . State tax free 67 96. State tax free 00 . State tax free 5. State tax free 95 1. State tax free 39 47. State tax free 00 . State tax free 2. State tax free 91 . State tax free 68 97. State tax free 00 . State tax free 6. State tax free 01 1. State tax free 41 48. State tax free 00 . State tax free 2. State tax free 98 . State tax free 70 98. State tax free 00 . State tax free 6. State tax free 08 1. State tax free 42 49. State tax free 00 . State tax free 3. State tax free 04 . State tax free 71 99. State tax free 00 . State tax free 6. State tax free 14 1. State tax free 44 50. State tax free 00 . State tax free 3. State tax free 10 . State tax free 73 100. State tax free 00 . State tax free 6. State tax free 20 1. State tax free 45 1In addition to withholding Medicare tax at 1. State tax free 45%, you must withhold a 0. State tax free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax free 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. State tax free Additional Medicare Tax is only imposed on the employee. State tax free There is no employer share of Additional Medicare Tax. State tax free 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. State tax free   If you make an error by withholding too little, you should withhold additional taxes from a later payment. State tax free If you withhold too much, you should repay the employee. State tax free    In addition to withholding Medicare tax at 1. State tax free 45%, you must withhold a 0. State tax free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax free 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. State tax free Additional Medicare Tax is only imposed on the employee. State tax free There is no employer share of Additional Medicare Tax. State tax free 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. State tax free For more information on Additional Medicare Tax, visit IRS. State tax free gov and enter “Additional Medicare Tax” in the search box. State tax free Example. State tax free On February 13, 2014, Mary Brown hired Jane R. State tax free Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. State tax free Jane worked for the remainder of the year (a total of 46 weeks). State tax free Mary did not give Jane a Form W-4 to request federal or state tax withholding. State tax free The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. State tax free See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. State tax free Total cash wages paid to Jane $2,300. State tax free 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. State tax free 60 ($2,300 x 6. State tax free 2% (. State tax free 062))         Medicare tax $33. State tax free 35       ($2,300 x 1. State tax free 45% (. State tax free 0145)) Mary's share of:     Social security tax $142. State tax free 60  ($2,300 x 6. State tax free 2% (. State tax free 062))           Medicare tax $33. State tax free 35  ($2,300 x 1. State tax free 45% (. State tax free 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. State tax free 00   Box 4: Social security tax withheld 142. State tax free 60   Box 6: Medicare tax withheld 33. State tax free 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). State tax free Not withholding the employee's share. State tax free   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. State tax free 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. State tax free However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. State tax free Example. State tax free 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. State tax free You expect to pay your employee $1,900 or more for the year. State tax free You decide to pay your employee's share of social security and Medicare taxes from your own funds. State tax free You pay your employee $100 every Friday without withholding any social security or Medicare taxes. State tax free For social security and Medicare tax purposes, your employee's wages each payday are $100. State tax free For each wage payment, you will pay $15. State tax free 30 when you pay the taxes. State tax free This is $7. State tax free 65 ($6. State tax free 20 for social security tax + $1. State tax free 45 for Medicare tax) to cover your employee's share plus $7. State tax free 65 ($6. State tax free 20 for social security tax + $1. State tax free 45 for Medicare tax) for your share. State tax free For income tax purposes, your employee's wages each payday are $107. State tax free 65 ($100 + the $7. State tax free 65 you will pay to cover your employee's share of social security and Medicare taxes). State tax free 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. State tax free Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. State tax free Or, you may owe only the FUTA tax or only the state unemployment tax. State tax free To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. State tax free For a list of state unemployment tax agencies, visit the U. State tax free S. State tax free Department of Labor's website at www. State tax free workforcesecurity. State tax free doleta. State tax free gov/unemploy/agencies. State tax free asp. State tax free You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. State tax free The FUTA tax is 6. State tax free 0% of your employee's FUTA wages. State tax free However, you may be able to take a credit of up to 5. State tax free 4% against the FUTA tax, resulting in a net tax rate of 0. State tax free 6%. State tax free Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. State tax free 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. State tax free (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. State tax free ) Note. State tax free   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. State tax free The term “legal holiday” means any legal holiday in the District of Columbia. State tax free Pay the tax as discussed under How Do You Make Tax Payments, later. State tax free Also, see What Forms Must You File, later. State tax free Note. State tax free   The 5. State tax free 4% credit is reduced for wages paid in a credit reduction state. State tax free See the Instructions for Schedule H (Form 1040). State tax free Do not withhold the FUTA tax from your employee's wages. State tax free You must pay it from your own funds. State tax free FUTA wages. State tax free   Figure the FUTA tax on the FUTA wages you pay. State tax free 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. State tax free (A calendar quarter is January through March, April through June, July through September, or October through December. State tax free ) 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. State tax free For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. State tax free Wages not counted. State tax free   Do not count wages you pay to any of the following individuals as FUTA wages. State tax free Your spouse. State tax free Your child who is under the age of 21. State tax free Your parent. State tax free Credit for 2013. State tax free   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. State tax free Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. State tax free Worksheet A. State tax free Worksheet for Credit for Late Contributions 1. State tax free Enter the amount from Schedule H, line 22   2. State tax free Enter the amount from Schedule H, line 19   3. State tax free Subtract line 2 from line 1. State tax free If zero or less, enter -0-   4. State tax free Enter total contributions paid to the state(s) after the Form 1040 due date   5. State tax free Enter the smaller of line 3 or line 4   6. State tax free Multiply line 5 by . State tax free 90 (90%)   7. State tax free Add lines 2 and 6   8. State tax free 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. State tax free You should withhold federal income tax only if your household employee asks you to withhold it and you agree. State tax free The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. State tax free If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. State tax free If you agree to withhold federal income tax, you are responsible for paying it to the IRS. State tax free Pay the tax as discussed under How Do You Make Tax Payments, later. State tax free Also, see What Forms Must You File, later. State tax free Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. State tax free Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. State tax free Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. State tax free Publication 15 (Circular E) contains detailed instructions. State tax free Wages. State tax free   Figure federal income tax withholding on both cash and noncash wages you pay. State tax free Measure wages you pay in any form other than cash by the fair market value of the noncash item. State tax free   Do not count as wages any of the following items. State tax free Meals provided to your employee at your home for your convenience. State tax free Lodging provided to your employee at your home for your convenience and as a condition of employment. State tax free 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). State tax free 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. State tax free See Publication 15-B for special requirements for this exclusion. State tax free 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. State tax free   See Publication 15 (Circular E) for more information on cash and noncash wages. State tax free Paying tax without withholding. State tax free   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. State tax free It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. State tax free 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. State tax free This credit reduces their tax or allows them to receive a payment from the IRS. State tax free You also may have to give your employee a notice about the EIC. State tax free Notice about the EIC. State tax free   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. State tax free 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. State tax free   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. State tax free 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. State tax free Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). State tax free Your own written statement with the same wording as in Notice 797. State tax free 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. State tax free 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. State tax free If Form W-2 is not required, you must notify the employee by February 7, 2015. State tax free   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. State tax free 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). State tax free 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. State tax free Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). State tax free Add these household employment taxes to your income tax. State tax free Pay the amount due by April 15, 2015. State tax free For more information about using Schedule H, see Schedule H under What Forms Must You File, later. State tax free 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. State tax free You can pay the additional tax in any of the following ways. State tax free Ask your employer to withhold more federal income tax from your wages in 2014. State tax free Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. State tax free Make estimated tax payments for 2014 to the IRS. State tax free Increase your payments if you already make estimated tax payments. State tax free You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. State tax free (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. State tax free ) However, you will not be subject to the penalty if both of the following situations apply to you. State tax free You will not have federal income tax withheld from wages, pensions, or any other payments you receive. State tax free Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. State tax free Asking for more federal income tax withholding. State tax free   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. State tax free Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. State tax free   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). State tax free Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. State tax free   See Publication 505 to make sure you will have the right amount withheld. State tax free 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. State tax free Paying estimated tax. State tax free   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. State tax free You can use its payment vouchers to make your payments by check or money order. State tax free You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. State tax free For details, see the form instructions and visit IRS. State tax free gov. State tax free    You can pay all the employment taxes at once or you can pay them in installments. State tax free If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. State tax free Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. State tax free Payment option for business employers. State tax free   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. State tax free 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. State tax free For information on depositing employment taxes, see Publication 15 (Circular E). State tax free   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. State tax free See Business employment tax returns, later. State tax free    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. State tax free You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. State tax free More information. State tax free   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. State tax free 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. State tax free Social security and Medicare wages. State tax free FUTA wages. State tax free Wages from which you withhold federal income tax. State tax free For information on ordering employment tax forms, see How To Get Tax Help, later. State tax free Employer identification number (EIN). State tax free   You must include your employer identification number (EIN) on the forms you file for your household employee. State tax free An EIN is a nine-digit number issued by the IRS. State tax free It is not the same as a social security number. State tax free    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. State tax free If you already have an EIN, use that number. State tax free   If you do not have an EIN, you may apply for one online. State tax free Go to IRS. State tax free gov and click on the Apply for an EIN Online link under Tools. State tax free 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. State tax free Form W-2. State tax free   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. State tax free Social security and Medicare wages of $1,900 or more. State tax free Wages from which you withhold federal income tax. State tax free You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. State tax free 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). State tax free Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. State tax free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. State tax free socialsecurity. State tax free gov/employer for guidelines on filing electronically. State tax free Employee who leaves during the year. State tax free   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. State tax free You do not need to wait until 2015. State tax free 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. State tax free Schedule H. State tax free   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. State tax free Social security and Medicare wages of $1,900 or more. State tax free FUTA wages. State tax free Wages from which you withhold federal income tax. State tax free File Schedule H with your 2014 federal income tax return by April 15, 2015. State tax free If you get an extension to file your return, the extension also will apply to your Schedule H. State tax free Filing options when no return is required. State tax free   If you are not required to file a 2014 tax return, you have the following two options. State tax free You can file Schedule H by itself. State tax free See the Schedule H instructions for details. State tax free 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. State tax free See Business employment tax returns, next. State tax free   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. State tax free Business employment tax returns. State tax free   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. State tax free (See Payment option for business employers, earlier. State tax free ) 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. State tax free Include the FUTA tax for the employee on your Form 940. State tax free   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. State tax free   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). State tax free For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. State tax free Both of these publications also provide information about filing Form 940. State tax free 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. State tax free You must also keep records to support the information you enter on the forms you file. State tax free If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. State tax free Wage and tax records. State tax free   On each payday, you should record the date and amounts of all the following items. State tax free Your employee's cash and noncash wages. State tax free Any employee social security tax you withhold or agree to pay for your employee. State tax free Any employee Medicare tax you withhold or agree to pay for your employee. State tax free Any federal income tax you withhold. State tax free Any state employment taxes you withhold. State tax free Employee's social security number. State tax free   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. State tax free Social security and Medicare wages of $1,900 or more. State tax free Wages from which you withhold federal income tax. State tax free You must ask for your employee's social security number no later than the first day on which you pay the wages. State tax free You may wish to ask for it when you hire your employee. State tax free You should ask your employee to show you his or her social security card. State tax free The employee may show the card if it is available. State tax free You may, but are not required to, photocopy the card if the employee provides it. State tax free   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. State tax free 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. State tax free    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. State tax free    You also can download Form SS-5 from the Social Security Administration website at  www. State tax free socialsecurity. State tax free gov/online/ss-5. State tax free pdf. State tax free How long to keep records. State tax free   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. State tax free 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. State tax free To qualify, you must pay these expenses so you can work or look for work. State tax free 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. State tax free For information about the credit, see Publication 503, Child and Dependent Care Expenses. State tax free 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. State tax free Schedule H attached to another form. State tax free    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. State tax free S. State tax free Individual Income Tax Return, and attach a corrected Schedule H. State tax free If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. State tax free If you discover an error on a Schedule H that you previously filed with Form 1041, U. State tax free S. State tax free Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. State tax free You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. State tax free 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. State tax free 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. State tax free Schedule H filed by itself. State tax free   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. State tax free You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. State tax free 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. State tax free In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. State tax free 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. State tax free (See Overpayment of tax, later. State tax free ) When to file. State tax free   File a corrected Schedule H when you discover an error on a previously filed Schedule H. State tax free 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. State tax free 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). State tax free Underpayment of tax. State tax free   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. State tax free 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. State tax free However, underreported FUTA taxes will be subject to interest. State tax free Overpayment of tax. State tax free    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. State tax free 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. State tax free Adjust the overpayment. State tax free   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. State tax free 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). State tax free If you adjust your return, you will not receive interest on your overpayment. State tax free 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. State tax free You may not adjust your return to correct overpayments of FUTA tax. State tax free Claim for refund process. State tax free   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. State tax free 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). State tax free 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. State tax free Required repayment or consent. State tax free   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. State tax free You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. State tax free 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. State tax free 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. State tax free Filing required Forms W-2 or Forms W-2c. State tax free   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. State tax free Additional Medicare Tax. State tax free   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. State tax free An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. State tax free 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. State tax free   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. State tax free 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. State tax free Additional information. State tax free   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)). State tax free Also, visit IRS. State tax free gov. State tax free 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. State tax free Free help with your tax return. State tax free   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax free 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. State tax free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax free gov, download the IRS2Go app, or call 1-800-906-9887. State tax free   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax free To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax free aarp. State tax free org/money/taxaide or call 1-888-227-7669. State tax free For more information on these programs, go to IRS. State tax free gov and enter “VITA” in the search box. State tax free Internet. State tax free    IRS. State tax free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax free Download the free IRS2Go app from the iTunes app store or from Google Play. State tax free 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. State tax free Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax free gov or download the IRS2Go app and select the Refund Status option. State tax free The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax free 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. State tax free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax free Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax free No need to wait on the phone or stand in line. State tax free 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. State tax free When you reach the response screen, you can print the entire interview and the final response for your records. State tax free New subject areas are added on a regular basis. State tax free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State tax free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax free 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. State tax free 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. State tax free You can also ask the IRS to mail a return or an account transcript to you. State tax free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax free gov or by calling 1-800-908-9946. State tax free Tax return and tax account transcripts are generally available for the current year and the past three years. State tax free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax free 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. State tax free Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax free gov and enter Where's My Amended Return? in the search box. State tax free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax free It can take up to 3 weeks from the date you mailed it to show up in our system. State tax free Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax free gov. State tax free Select the Payment tab on the front page of IRS. State tax free gov for more information. State tax free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax free Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax free gov. State tax free 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. State tax free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax free gov. State tax free Request an Electronic Filing PIN by going to IRS. State tax free gov and entering Electronic Filing PIN in the search box. State tax free Download forms, instructions and publications, including accessible versions for people with disabilities. State tax free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax free An employee can answer questions about your tax account or help you set up a payment plan. State tax free Before you visit, check the Office Locator on IRS. State tax free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax free If you have a special need, such as a disability, you can request an appointment. State tax free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax free Apply for an Employer Identification Number (EIN). State tax free Go to IRS. State tax free gov and enter Apply for an EIN in the search box. State tax free Read the Internal Revenue Code, regulations, or other official guidance. State tax free Read Internal Revenue Bulletins. State tax free Sign up to receive local and national tax news and more by email. State tax free Just click on “subscriptions” above the search box on IRS. State tax free gov and choose from a variety of options. State tax free Phone. State tax free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax free Download the free IRS2Go app from the iTunes app store or from Google Play. State tax free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax free gov, or download the IRS2Go app. State tax free 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. State tax free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax free Most VITA and TCE sites offer free electronic filing. State tax free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax free 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. State tax free 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. State tax free The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax free 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. State tax free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax free Note, the above information is for our automated hotline. State tax free 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. State tax free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax free It can take up to 3 weeks from the date you mailed it to show up in our system. State tax free 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). State tax free You should receive your order within 10 business days. State tax free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State tax free 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. State tax free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax free These individuals can also contact the IRS through relay services such as the Federal Relay Service. State tax free Walk-in. State tax free   You can find a selection of forms, publications and services — in-person. State tax free Products. State tax free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax free Services. State tax free You can walk in to your local TAC for face-to-face tax help. State tax free An employee can answer questions about your tax account or help you set up a payment plan. State tax free Before visiting, use the Office Locator tool on IRS. State tax free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State tax free Mail. State tax free   You can send your order for forms, instructions, and publications to the address below. State tax free You should receive a response within 10 business days after your request is received. State tax free Internal Revenue Service 1201 N. State tax free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State tax free The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State tax free 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. State tax free You face (or your business is facing) an immediate threat of adverse action. State tax free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax free   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. State tax free Here's why we can help: TAS is an independent organization within the IRS. State tax free Our advocates know how to work with the IRS. State tax free Our services are free and tailored to meet your needs. State tax free We have offices in every state, the District of Columbia, and Puerto Rico. State tax free   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. State tax free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State tax free 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. State tax free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax free Sample W-2 Form This image is too large to be displayed in the current screen. State tax free Please click the link to view the image. State tax free 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