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Stateincometaxform

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Stateincometaxform

Stateincometaxform 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. Stateincometaxform Filing options when no return is required. Stateincometaxform 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. Stateincometaxform Claim for refund process. Stateincometaxform 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. Stateincometaxform The worker is your employee if you can control not only what work is done, but how it is done. Stateincometaxform 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. Stateincometaxform It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Stateincometaxform Example. Stateincometaxform You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Stateincometaxform Betty follows your specific instructions about household and child care duties. Stateincometaxform You provide the household equipment and supplies that Betty needs to do her work. Stateincometaxform Betty is your household employee. Stateincometaxform Household work. Stateincometaxform   Household work is work done in or around your home. Stateincometaxform 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. Stateincometaxform Workers who are not your employees. Stateincometaxform   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Stateincometaxform A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Stateincometaxform   A worker who performs child care services for you in his or her home generally is not your employee. Stateincometaxform   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Stateincometaxform Example. Stateincometaxform You made an agreement with John Peters to care for your lawn. Stateincometaxform John runs a lawn care business and offers his services to the general public. Stateincometaxform He provides his own tools and supplies, and he hires and pays any helpers he needs. Stateincometaxform Neither John nor his helpers are your household employees. Stateincometaxform More information. Stateincometaxform   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Stateincometaxform 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. Stateincometaxform When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Stateincometaxform S. Stateincometaxform Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Stateincometaxform 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. Stateincometaxform You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Stateincometaxform Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Stateincometaxform You should keep the completed Form I-9 in your own records. Stateincometaxform Do not submit it to the IRS, the USCIS, or any other government or other entity. Stateincometaxform The form must be kept available for review upon notice by an authorized U. Stateincometaxform S. Stateincometaxform Government official. Stateincometaxform Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Stateincometaxform Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Stateincometaxform uscis. Stateincometaxform gov. Stateincometaxform 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. Stateincometaxform You also can visit the USCIS website at www. Stateincometaxform uscis. Stateincometaxform gov to get Form I-9. Stateincometaxform For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Stateincometaxform 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. Stateincometaxform To find out, read Table 1. Stateincometaxform You do not need to withhold federal income tax from your household employee's wages. Stateincometaxform But if your employee asks you to withhold it, you can. Stateincometaxform See Do You Need To Withhold Federal Income Tax, later. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform The rest of this publication does not apply to you. Stateincometaxform State employment taxes. Stateincometaxform   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Stateincometaxform For a list of state unemployment tax agencies, visit the U. Stateincometaxform S. Stateincometaxform Department of Labor's website at www. Stateincometaxform workforcesecurity. Stateincometaxform doleta. Stateincometaxform gov/unemploy/agencies. Stateincometaxform asp. Stateincometaxform You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Stateincometaxform    Table 1. Stateincometaxform Do You Need To Pay Employment Taxes? IF you . Stateincometaxform . Stateincometaxform . Stateincometaxform THEN you need to . Stateincometaxform . Stateincometaxform . Stateincometaxform A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Stateincometaxform Withhold and pay social security and Medicare taxes. Stateincometaxform The taxes are 15. Stateincometaxform 3%1 of cash wages. Stateincometaxform Your employee's share is 7. Stateincometaxform 65%1. Stateincometaxform   (You can choose to pay it yourself and not withhold it. Stateincometaxform ) Your share is 7. Stateincometaxform 65%. Stateincometaxform   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). Stateincometaxform B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Stateincometaxform Pay federal unemployment tax. Stateincometaxform The tax is 6% of cash wages. Stateincometaxform Wages over $7,000 a year per employee are not taxed. Stateincometaxform You also may owe state unemployment tax. Stateincometaxform   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Stateincometaxform 1In addition to withholding Medicare tax at 1. Stateincometaxform 45%, you must withhold a 0. Stateincometaxform 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Stateincometaxform 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. Stateincometaxform Additional Medicare Tax is only imposed on the employee. Stateincometaxform There is no employer share of Additional Medicare Tax. Stateincometaxform 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. Stateincometaxform Note. Stateincometaxform If neither A nor B above applies, you do not need to pay any federal employment taxes. Stateincometaxform But you may still need to pay state employment taxes. Stateincometaxform Table 2. Stateincometaxform Household Employer's Checklist You may need to do the following things when you have a household employee. Stateincometaxform   When you hire a household employee: □ Find out if the person can legally work in the United States. Stateincometaxform  □ Find out if you need to pay state taxes. Stateincometaxform When you pay your household employee: □ Withhold social security and Medicare taxes. Stateincometaxform  □ Withhold federal income tax. Stateincometaxform  □ Decide how you will make tax payments. Stateincometaxform  □ Keep records. Stateincometaxform By February 2, 2015: □ Get an employer identification number (EIN). Stateincometaxform  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Stateincometaxform 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). Stateincometaxform 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). Stateincometaxform  If you do not have to file a return, file Schedule H by itself. Stateincometaxform Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Stateincometaxform The Medicare tax pays for hospital insurance. Stateincometaxform Both you and your household employee may owe social security and Medicare taxes. Stateincometaxform Your share is 7. Stateincometaxform 65% (6. Stateincometaxform 2% for social security tax and 1. Stateincometaxform 45% for Medicare tax) of the employee's social security and Medicare wages. Stateincometaxform Your employee's share is also 7. Stateincometaxform 65% (6. Stateincometaxform 2% for social security tax and 1. Stateincometaxform 45% for Medicare tax). Stateincometaxform In addition to withholding Medicare tax at 1. Stateincometaxform 45%, you must withhold a 0. Stateincometaxform 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Stateincometaxform 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. Stateincometaxform Additional Medicare Tax is only imposed on the employee. Stateincometaxform There is no employer share of Additional Medicare Tax. Stateincometaxform 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. Stateincometaxform For more information on Additional Medicare Tax, visit IRS. Stateincometaxform gov and enter “Additional Medicare Tax” in the search box. Stateincometaxform Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Stateincometaxform You are responsible for payment of your employee's share of the taxes as well as your own. Stateincometaxform You can either withhold your employee's share from the employee's wages or pay it from your own funds. Stateincometaxform If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Stateincometaxform Pay the taxes as discussed under How Do You Make Tax Payments, later. Stateincometaxform Also, see What Forms Must You File, later. Stateincometaxform Social security and Medicare wages. Stateincometaxform   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Stateincometaxform   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. Stateincometaxform However, any noncash wages you pay do not count as social security and Medicare wages. Stateincometaxform   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. Stateincometaxform Cash wages. Stateincometaxform   Cash wages include wages you pay by check, money order, etc. Stateincometaxform Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Stateincometaxform However, cash you give your employee in place of these items is included in cash wages. Stateincometaxform State disability payments treated as wages. Stateincometaxform   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Stateincometaxform For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Stateincometaxform Wages not counted. Stateincometaxform   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. Stateincometaxform Your spouse. Stateincometaxform Your child who is under the age of 21. Stateincometaxform Your parent. Stateincometaxform Exception: Count these wages if both the following conditions apply. Stateincometaxform Your parent cares for your child who is either of the following. Stateincometaxform 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. Stateincometaxform Your marital status is one of the following. Stateincometaxform 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. Stateincometaxform An employee who is under the age of 18 at any time during the year. Stateincometaxform Exception: Count these wages if providing household services is the employee's principal occupation. Stateincometaxform If the employee is a student, providing household services is not considered to be his or her principal occupation. Stateincometaxform 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. Stateincometaxform Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Stateincometaxform See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Stateincometaxform Withholding the employee's share. Stateincometaxform   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. Stateincometaxform However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Stateincometaxform   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. Stateincometaxform 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. Stateincometaxform   Withhold 7. Stateincometaxform 65% (6. Stateincometaxform 2% for social security tax and 1. Stateincometaxform 45% for Medicare tax) from each payment of social security and Medicare wages. Stateincometaxform Generally, you can use Table 3 to figure the proper amount to withhold. Stateincometaxform You will pay the amount withheld to the IRS with your share of the taxes. Stateincometaxform Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Stateincometaxform Table 3. Stateincometaxform Employee Social Security (6. Stateincometaxform 2%) and Medicare (1. Stateincometaxform 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Stateincometaxform ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Stateincometaxform For example, on a wage payment of $180, the employee social security tax is $11. Stateincometaxform 16 ($6. Stateincometaxform 20 tax on $100 plus $4. Stateincometaxform 96 on $80 wages). Stateincometaxform The employee Medicare tax is $2. Stateincometaxform 61 ($1. Stateincometaxform 45 tax on $100 plus $1. Stateincometaxform 16 on $80 wages). Stateincometaxform 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. Stateincometaxform 00 . Stateincometaxform $ . Stateincometaxform 06 $ . Stateincometaxform 01 $ 51. Stateincometaxform 00 . Stateincometaxform $ 3. Stateincometaxform 16 $ . Stateincometaxform 74 2. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 12 . Stateincometaxform 03 52. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 22 . Stateincometaxform 75 3. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 19 . Stateincometaxform 04 53. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 29 . Stateincometaxform 77 4. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 25 . Stateincometaxform 06 54. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 35 . Stateincometaxform 78 5. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 31 . Stateincometaxform 07 55. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 41 . Stateincometaxform 80 6. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 37 . Stateincometaxform 09 56. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 47 . Stateincometaxform 81 7. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 43 . Stateincometaxform 10 57. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 53 . Stateincometaxform 83 8. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 50 . Stateincometaxform 12 58. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 60 . Stateincometaxform 84 9. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 56 . Stateincometaxform 13 59. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 66 . Stateincometaxform 86 10. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 62 . Stateincometaxform 15 60. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 72 . Stateincometaxform 87 11. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 68 . Stateincometaxform 16 61. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 78 . Stateincometaxform 88 12. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 74 . Stateincometaxform 17 62. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 84 . Stateincometaxform 90 13. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 81 . Stateincometaxform 19 63. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 91 . Stateincometaxform 91 14. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 87 . Stateincometaxform 20 64. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 97 . Stateincometaxform 93 15. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 93 . Stateincometaxform 22 65. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 03 . Stateincometaxform 94 16. Stateincometaxform 00 . Stateincometaxform . Stateincometaxform 99 . Stateincometaxform 23 66. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 09 . Stateincometaxform 96 17. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 05 . Stateincometaxform 25 67. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 15 . Stateincometaxform 97 18. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 12 . Stateincometaxform 26 68. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 22 . Stateincometaxform 99 19. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 18 . Stateincometaxform 28 69. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 28 1. Stateincometaxform 00 20. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 24 . Stateincometaxform 29 70. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 34 1. Stateincometaxform 02 21. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 30 . Stateincometaxform 30 71. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 40 1. Stateincometaxform 03 22. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 36 . Stateincometaxform 32 72. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 46 1. Stateincometaxform 04 23. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 43 . Stateincometaxform 33 73. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 53 1. Stateincometaxform 06 24. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 49 . Stateincometaxform 35 74. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 59 1. Stateincometaxform 07 25. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 55 . Stateincometaxform 36 75. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 65 1. Stateincometaxform 09 26. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 61 . Stateincometaxform 38 76. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 71 1. Stateincometaxform 10 27. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 67 . Stateincometaxform 39 77. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 77 1. Stateincometaxform 12 28. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 74 . Stateincometaxform 41 78. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 84 1. Stateincometaxform 13 29. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 80 . Stateincometaxform 42 79. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 90 1. Stateincometaxform 15 30. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 86 . Stateincometaxform 44 80. Stateincometaxform 00 . Stateincometaxform 4. Stateincometaxform 96 1. Stateincometaxform 16 31. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 92 . Stateincometaxform 45 81. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 02 1. Stateincometaxform 17 32. Stateincometaxform 00 . Stateincometaxform 1. Stateincometaxform 98 . Stateincometaxform 46 82. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 08 1. Stateincometaxform 19 33. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 05 . Stateincometaxform 48 83. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 15 1. Stateincometaxform 20 34. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 11 . Stateincometaxform 49 84. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 21 1. Stateincometaxform 22 35. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 17 . Stateincometaxform 51 85. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 27 1. Stateincometaxform 23 36. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 23 . Stateincometaxform 52 86. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 33 1. Stateincometaxform 25 37. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 29 . Stateincometaxform 54 87. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 39 1. Stateincometaxform 26 38. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 36 . Stateincometaxform 55 88. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 46 1. Stateincometaxform 28 39. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 42 . Stateincometaxform 57 89. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 52 1. Stateincometaxform 29 40. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 48 . Stateincometaxform 58 90. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 58 1. Stateincometaxform 31 41. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 54 . Stateincometaxform 59 91. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 64 1. Stateincometaxform 32 42. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 60 . Stateincometaxform 61 92. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 70 1. Stateincometaxform 33 43. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 67 . Stateincometaxform 62 93. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 77 1. Stateincometaxform 35 44. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 73 . Stateincometaxform 64 94. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 83 1. Stateincometaxform 36 45. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 79 . Stateincometaxform 65 95. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 89 1. Stateincometaxform 38 46. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 85 . Stateincometaxform 67 96. Stateincometaxform 00 . Stateincometaxform 5. Stateincometaxform 95 1. Stateincometaxform 39 47. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 91 . Stateincometaxform 68 97. Stateincometaxform 00 . Stateincometaxform 6. Stateincometaxform 01 1. Stateincometaxform 41 48. Stateincometaxform 00 . Stateincometaxform 2. Stateincometaxform 98 . Stateincometaxform 70 98. Stateincometaxform 00 . Stateincometaxform 6. Stateincometaxform 08 1. Stateincometaxform 42 49. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 04 . Stateincometaxform 71 99. Stateincometaxform 00 . Stateincometaxform 6. Stateincometaxform 14 1. Stateincometaxform 44 50. Stateincometaxform 00 . Stateincometaxform 3. Stateincometaxform 10 . Stateincometaxform 73 100. Stateincometaxform 00 . Stateincometaxform 6. Stateincometaxform 20 1. Stateincometaxform 45 1In addition to withholding Medicare tax at 1. Stateincometaxform 45%, you must withhold a 0. Stateincometaxform 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Stateincometaxform 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. Stateincometaxform Additional Medicare Tax is only imposed on the employee. Stateincometaxform There is no employer share of Additional Medicare Tax. Stateincometaxform 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. Stateincometaxform   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Stateincometaxform If you withhold too much, you should repay the employee. Stateincometaxform    In addition to withholding Medicare tax at 1. Stateincometaxform 45%, you must withhold a 0. Stateincometaxform 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Stateincometaxform 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. Stateincometaxform Additional Medicare Tax is only imposed on the employee. Stateincometaxform There is no employer share of Additional Medicare Tax. Stateincometaxform 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. Stateincometaxform For more information on Additional Medicare Tax, visit IRS. Stateincometaxform gov and enter “Additional Medicare Tax” in the search box. Stateincometaxform Example. Stateincometaxform On February 13, 2014, Mary Brown hired Jane R. Stateincometaxform Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Stateincometaxform Jane worked for the remainder of the year (a total of 46 weeks). Stateincometaxform Mary did not give Jane a Form W-4 to request federal or state tax withholding. Stateincometaxform The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Stateincometaxform See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Stateincometaxform Total cash wages paid to Jane $2,300. Stateincometaxform 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Stateincometaxform 60 ($2,300 x 6. Stateincometaxform 2% (. Stateincometaxform 062))         Medicare tax $33. Stateincometaxform 35       ($2,300 x 1. Stateincometaxform 45% (. Stateincometaxform 0145)) Mary's share of:     Social security tax $142. Stateincometaxform 60  ($2,300 x 6. Stateincometaxform 2% (. Stateincometaxform 062))           Medicare tax $33. Stateincometaxform 35  ($2,300 x 1. Stateincometaxform 45% (. Stateincometaxform 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Stateincometaxform 00   Box 4: Social security tax withheld 142. Stateincometaxform 60   Box 6: Medicare tax withheld 33. Stateincometaxform 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Stateincometaxform Not withholding the employee's share. Stateincometaxform   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. Stateincometaxform 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. Stateincometaxform However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Stateincometaxform Example. Stateincometaxform 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. Stateincometaxform You expect to pay your employee $1,900 or more for the year. Stateincometaxform You decide to pay your employee's share of social security and Medicare taxes from your own funds. Stateincometaxform You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Stateincometaxform For social security and Medicare tax purposes, your employee's wages each payday are $100. Stateincometaxform For each wage payment, you will pay $15. Stateincometaxform 30 when you pay the taxes. Stateincometaxform This is $7. Stateincometaxform 65 ($6. Stateincometaxform 20 for social security tax + $1. Stateincometaxform 45 for Medicare tax) to cover your employee's share plus $7. Stateincometaxform 65 ($6. Stateincometaxform 20 for social security tax + $1. Stateincometaxform 45 for Medicare tax) for your share. Stateincometaxform For income tax purposes, your employee's wages each payday are $107. Stateincometaxform 65 ($100 + the $7. Stateincometaxform 65 you will pay to cover your employee's share of social security and Medicare taxes). Stateincometaxform 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. Stateincometaxform Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Stateincometaxform Or, you may owe only the FUTA tax or only the state unemployment tax. Stateincometaxform To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Stateincometaxform For a list of state unemployment tax agencies, visit the U. Stateincometaxform S. Stateincometaxform Department of Labor's website at www. Stateincometaxform workforcesecurity. Stateincometaxform doleta. Stateincometaxform gov/unemploy/agencies. Stateincometaxform asp. Stateincometaxform You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Stateincometaxform The FUTA tax is 6. Stateincometaxform 0% of your employee's FUTA wages. Stateincometaxform However, you may be able to take a credit of up to 5. Stateincometaxform 4% against the FUTA tax, resulting in a net tax rate of 0. Stateincometaxform 6%. Stateincometaxform Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Stateincometaxform 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. Stateincometaxform (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Stateincometaxform ) Note. Stateincometaxform   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Stateincometaxform The term “legal holiday” means any legal holiday in the District of Columbia. Stateincometaxform Pay the tax as discussed under How Do You Make Tax Payments, later. Stateincometaxform Also, see What Forms Must You File, later. Stateincometaxform Note. Stateincometaxform   The 5. Stateincometaxform 4% credit is reduced for wages paid in a credit reduction state. Stateincometaxform See the Instructions for Schedule H (Form 1040). Stateincometaxform Do not withhold the FUTA tax from your employee's wages. Stateincometaxform You must pay it from your own funds. Stateincometaxform FUTA wages. Stateincometaxform   Figure the FUTA tax on the FUTA wages you pay. Stateincometaxform 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. Stateincometaxform (A calendar quarter is January through March, April through June, July through September, or October through December. Stateincometaxform ) 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. Stateincometaxform For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Stateincometaxform Wages not counted. Stateincometaxform   Do not count wages you pay to any of the following individuals as FUTA wages. Stateincometaxform Your spouse. Stateincometaxform Your child who is under the age of 21. Stateincometaxform Your parent. Stateincometaxform Credit for 2013. Stateincometaxform   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. Stateincometaxform Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Stateincometaxform Worksheet A. Stateincometaxform Worksheet for Credit for Late Contributions 1. Stateincometaxform Enter the amount from Schedule H, line 22   2. Stateincometaxform Enter the amount from Schedule H, line 19   3. Stateincometaxform Subtract line 2 from line 1. Stateincometaxform If zero or less, enter -0-   4. Stateincometaxform Enter total contributions paid to the state(s) after the Form 1040 due date   5. Stateincometaxform Enter the smaller of line 3 or line 4   6. Stateincometaxform Multiply line 5 by . Stateincometaxform 90 (90%)   7. Stateincometaxform Add lines 2 and 6   8. Stateincometaxform 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. Stateincometaxform You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Stateincometaxform The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Stateincometaxform If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Stateincometaxform If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Stateincometaxform Pay the tax as discussed under How Do You Make Tax Payments, later. Stateincometaxform Also, see What Forms Must You File, later. Stateincometaxform Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Stateincometaxform Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Stateincometaxform Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Stateincometaxform Publication 15 (Circular E) contains detailed instructions. Stateincometaxform Wages. Stateincometaxform   Figure federal income tax withholding on both cash and noncash wages you pay. Stateincometaxform Measure wages you pay in any form other than cash by the fair market value of the noncash item. Stateincometaxform   Do not count as wages any of the following items. Stateincometaxform Meals provided to your employee at your home for your convenience. Stateincometaxform Lodging provided to your employee at your home for your convenience and as a condition of employment. Stateincometaxform 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). Stateincometaxform 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. Stateincometaxform See Publication 15-B for special requirements for this exclusion. Stateincometaxform 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. Stateincometaxform   See Publication 15 (Circular E) for more information on cash and noncash wages. Stateincometaxform Paying tax without withholding. Stateincometaxform   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. Stateincometaxform It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Stateincometaxform 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. Stateincometaxform This credit reduces their tax or allows them to receive a payment from the IRS. Stateincometaxform You also may have to give your employee a notice about the EIC. Stateincometaxform Notice about the EIC. Stateincometaxform   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Stateincometaxform 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. Stateincometaxform   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. Stateincometaxform 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. Stateincometaxform Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Stateincometaxform Your own written statement with the same wording as in Notice 797. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform If Form W-2 is not required, you must notify the employee by February 7, 2015. Stateincometaxform   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. Stateincometaxform 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). Stateincometaxform 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. Stateincometaxform Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Stateincometaxform Add these household employment taxes to your income tax. Stateincometaxform Pay the amount due by April 15, 2015. Stateincometaxform For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Stateincometaxform 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. Stateincometaxform You can pay the additional tax in any of the following ways. Stateincometaxform Ask your employer to withhold more federal income tax from your wages in 2014. Stateincometaxform Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Stateincometaxform Make estimated tax payments for 2014 to the IRS. Stateincometaxform Increase your payments if you already make estimated tax payments. Stateincometaxform You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Stateincometaxform (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Stateincometaxform ) However, you will not be subject to the penalty if both of the following situations apply to you. Stateincometaxform You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Stateincometaxform Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Stateincometaxform Asking for more federal income tax withholding. Stateincometaxform   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. Stateincometaxform Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Stateincometaxform   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). Stateincometaxform Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Stateincometaxform   See Publication 505 to make sure you will have the right amount withheld. Stateincometaxform 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. Stateincometaxform Paying estimated tax. Stateincometaxform   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Stateincometaxform You can use its payment vouchers to make your payments by check or money order. Stateincometaxform You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Stateincometaxform For details, see the form instructions and visit IRS. Stateincometaxform gov. Stateincometaxform    You can pay all the employment taxes at once or you can pay them in installments. Stateincometaxform If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Stateincometaxform Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Stateincometaxform Payment option for business employers. Stateincometaxform   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. Stateincometaxform 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. Stateincometaxform For information on depositing employment taxes, see Publication 15 (Circular E). Stateincometaxform   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. Stateincometaxform See Business employment tax returns, later. Stateincometaxform    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. Stateincometaxform You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Stateincometaxform More information. Stateincometaxform   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Stateincometaxform 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. Stateincometaxform Social security and Medicare wages. Stateincometaxform FUTA wages. Stateincometaxform Wages from which you withhold federal income tax. Stateincometaxform For information on ordering employment tax forms, see How To Get Tax Help, later. Stateincometaxform Employer identification number (EIN). Stateincometaxform   You must include your employer identification number (EIN) on the forms you file for your household employee. Stateincometaxform An EIN is a nine-digit number issued by the IRS. Stateincometaxform It is not the same as a social security number. Stateincometaxform    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. Stateincometaxform If you already have an EIN, use that number. Stateincometaxform   If you do not have an EIN, you may apply for one online. Stateincometaxform Go to IRS. Stateincometaxform gov and click on the Apply for an EIN Online link under Tools. Stateincometaxform 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. Stateincometaxform Form W-2. Stateincometaxform   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Stateincometaxform Social security and Medicare wages of $1,900 or more. Stateincometaxform Wages from which you withhold federal income tax. Stateincometaxform You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Stateincometaxform 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). Stateincometaxform Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Stateincometaxform Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Stateincometaxform socialsecurity. Stateincometaxform gov/employer for guidelines on filing electronically. Stateincometaxform Employee who leaves during the year. Stateincometaxform   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. Stateincometaxform You do not need to wait until 2015. Stateincometaxform 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. Stateincometaxform Schedule H. Stateincometaxform   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Stateincometaxform Social security and Medicare wages of $1,900 or more. Stateincometaxform FUTA wages. Stateincometaxform Wages from which you withhold federal income tax. Stateincometaxform File Schedule H with your 2014 federal income tax return by April 15, 2015. Stateincometaxform If you get an extension to file your return, the extension also will apply to your Schedule H. Stateincometaxform Filing options when no return is required. Stateincometaxform   If you are not required to file a 2014 tax return, you have the following two options. Stateincometaxform You can file Schedule H by itself. Stateincometaxform See the Schedule H instructions for details. Stateincometaxform 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. Stateincometaxform See Business employment tax returns, next. Stateincometaxform   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. Stateincometaxform Business employment tax returns. Stateincometaxform   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Stateincometaxform (See Payment option for business employers, earlier. Stateincometaxform ) 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. Stateincometaxform Include the FUTA tax for the employee on your Form 940. Stateincometaxform   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. Stateincometaxform   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Stateincometaxform For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Stateincometaxform Both of these publications also provide information about filing Form 940. Stateincometaxform 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. Stateincometaxform You must also keep records to support the information you enter on the forms you file. Stateincometaxform If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Stateincometaxform Wage and tax records. Stateincometaxform   On each payday, you should record the date and amounts of all the following items. Stateincometaxform Your employee's cash and noncash wages. Stateincometaxform Any employee social security tax you withhold or agree to pay for your employee. Stateincometaxform Any employee Medicare tax you withhold or agree to pay for your employee. Stateincometaxform Any federal income tax you withhold. Stateincometaxform Any state employment taxes you withhold. Stateincometaxform Employee's social security number. Stateincometaxform   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. Stateincometaxform Social security and Medicare wages of $1,900 or more. Stateincometaxform Wages from which you withhold federal income tax. Stateincometaxform You must ask for your employee's social security number no later than the first day on which you pay the wages. Stateincometaxform You may wish to ask for it when you hire your employee. Stateincometaxform You should ask your employee to show you his or her social security card. Stateincometaxform The employee may show the card if it is available. Stateincometaxform You may, but are not required to, photocopy the card if the employee provides it. Stateincometaxform   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Stateincometaxform 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. Stateincometaxform    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Stateincometaxform    You also can download Form SS-5 from the Social Security Administration website at  www. Stateincometaxform socialsecurity. Stateincometaxform gov/online/ss-5. Stateincometaxform pdf. Stateincometaxform How long to keep records. Stateincometaxform   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. Stateincometaxform 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. Stateincometaxform To qualify, you must pay these expenses so you can work or look for work. Stateincometaxform 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. Stateincometaxform For information about the credit, see Publication 503, Child and Dependent Care Expenses. Stateincometaxform 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. Stateincometaxform Schedule H attached to another form. Stateincometaxform    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. Stateincometaxform S. Stateincometaxform Individual Income Tax Return, and attach a corrected Schedule H. Stateincometaxform If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Stateincometaxform If you discover an error on a Schedule H that you previously filed with Form 1041, U. Stateincometaxform S. Stateincometaxform Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Stateincometaxform You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform Schedule H filed by itself. Stateincometaxform   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. Stateincometaxform You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Stateincometaxform 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. Stateincometaxform In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Stateincometaxform 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. Stateincometaxform (See Overpayment of tax, later. Stateincometaxform ) When to file. Stateincometaxform   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Stateincometaxform 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. Stateincometaxform 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). Stateincometaxform Underpayment of tax. Stateincometaxform   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Stateincometaxform 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. Stateincometaxform However, underreported FUTA taxes will be subject to interest. Stateincometaxform Overpayment of tax. Stateincometaxform    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Stateincometaxform 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. Stateincometaxform Adjust the overpayment. Stateincometaxform   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. Stateincometaxform 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). Stateincometaxform If you adjust your return, you will not receive interest on your overpayment. Stateincometaxform 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. Stateincometaxform You may not adjust your return to correct overpayments of FUTA tax. Stateincometaxform Claim for refund process. Stateincometaxform   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. Stateincometaxform 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). Stateincometaxform 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. Stateincometaxform Required repayment or consent. Stateincometaxform   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. Stateincometaxform You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform Filing required Forms W-2 or Forms W-2c. Stateincometaxform   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. Stateincometaxform Additional Medicare Tax. Stateincometaxform   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. Stateincometaxform An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Stateincometaxform 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. Stateincometaxform   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. Stateincometaxform 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. Stateincometaxform Additional information. Stateincometaxform   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)). Stateincometaxform Also, visit IRS. Stateincometaxform gov. Stateincometaxform 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. Stateincometaxform Free help with your tax return. Stateincometaxform   You can get free help preparing your return nationwide from IRS-certified volunteers. Stateincometaxform The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Stateincometaxform The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Stateincometaxform 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. Stateincometaxform In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Stateincometaxform To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Stateincometaxform gov, download the IRS2Go app, or call 1-800-906-9887. Stateincometaxform   As part of the TCE program, AARP offers the Tax-Aide counseling program. Stateincometaxform To find the nearest AARP Tax-Aide site, visit AARP's website at www. Stateincometaxform aarp. Stateincometaxform org/money/taxaide or call 1-888-227-7669. Stateincometaxform For more information on these programs, go to IRS. Stateincometaxform gov and enter “VITA” in the search box. Stateincometaxform Internet. Stateincometaxform    IRS. Stateincometaxform gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Stateincometaxform Download the free IRS2Go app from the iTunes app store or from Google Play. Stateincometaxform 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. Stateincometaxform Check the status of your 2013 refund with the Where's My Refund? application on IRS. Stateincometaxform gov or download the IRS2Go app and select the Refund Status option. Stateincometaxform The IRS issues more than 9 out of 10 refunds in less than 21 days. Stateincometaxform 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. Stateincometaxform You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Stateincometaxform The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Stateincometaxform Use the Interactive Tax Assistant (ITA) to research your tax questions. Stateincometaxform No need to wait on the phone or stand in line. Stateincometaxform 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. Stateincometaxform When you reach the response screen, you can print the entire interview and the final response for your records. Stateincometaxform New subject areas are added on a regular basis. Stateincometaxform  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Stateincometaxform gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Stateincometaxform You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Stateincometaxform The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform You can also ask the IRS to mail a return or an account transcript to you. Stateincometaxform Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Stateincometaxform gov or by calling 1-800-908-9946. Stateincometaxform Tax return and tax account transcripts are generally available for the current year and the past three years. Stateincometaxform Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Stateincometaxform Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Stateincometaxform 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. Stateincometaxform Check the status of your amended return using Where's My Amended Return? Go to IRS. Stateincometaxform gov and enter Where's My Amended Return? in the search box. Stateincometaxform You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Stateincometaxform It can take up to 3 weeks from the date you mailed it to show up in our system. Stateincometaxform Make a payment using one of several safe and convenient electronic payment options available on IRS. Stateincometaxform gov. Stateincometaxform Select the Payment tab on the front page of IRS. Stateincometaxform gov for more information. Stateincometaxform Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Stateincometaxform Figure your income tax withholding with the IRS Withholding Calculator on IRS. Stateincometaxform gov. Stateincometaxform 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. Stateincometaxform Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Stateincometaxform gov. Stateincometaxform Request an Electronic Filing PIN by going to IRS. Stateincometaxform gov and entering Electronic Filing PIN in the search box. Stateincometaxform Download forms, instructions and publications, including accessible versions for people with disabilities. Stateincometaxform Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Stateincometaxform gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Stateincometaxform An employee can answer questions about your tax account or help you set up a payment plan. Stateincometaxform Before you visit, check the Office Locator on IRS. Stateincometaxform gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Stateincometaxform If you have a special need, such as a disability, you can request an appointment. Stateincometaxform Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Stateincometaxform Apply for an Employer Identification Number (EIN). Stateincometaxform Go to IRS. Stateincometaxform gov and enter Apply for an EIN in the search box. Stateincometaxform Read the Internal Revenue Code, regulations, or other official guidance. Stateincometaxform Read Internal Revenue Bulletins. Stateincometaxform Sign up to receive local and national tax news and more by email. Stateincometaxform Just click on “subscriptions” above the search box on IRS. Stateincometaxform gov and choose from a variety of options. Stateincometaxform Phone. Stateincometaxform    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Stateincometaxform Download the free IRS2Go app from the iTunes app store or from Google Play. Stateincometaxform Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Stateincometaxform gov, or download the IRS2Go app. Stateincometaxform 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. Stateincometaxform The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Stateincometaxform Most VITA and TCE sites offer free electronic filing. Stateincometaxform Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Stateincometaxform Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Stateincometaxform 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. Stateincometaxform 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. Stateincometaxform The IRS issues more than 9 out of 10 refunds in less than 21 days. Stateincometaxform Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Stateincometaxform 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. Stateincometaxform The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Stateincometaxform Note, the above information is for our automated hotline. Stateincometaxform 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. Stateincometaxform Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Stateincometaxform You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Stateincometaxform It can take up to 3 weeks from the date you mailed it to show up in our system. Stateincometaxform 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). Stateincometaxform You should receive your order within 10 business days. Stateincometaxform Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Stateincometaxform 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. Stateincometaxform Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Stateincometaxform The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Stateincometaxform These individuals can also contact the IRS through relay services such as the Federal Relay Service. Stateincometaxform Walk-in. Stateincometaxform   You can find a selection of forms, publications and services — in-person. Stateincometaxform Products. Stateincometaxform You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Stateincometaxform Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Stateincometaxform Services. Stateincometaxform You can walk in to your local TAC for face-to-face tax help. Stateincometaxform An employee can answer questions about your tax account or help you set up a payment plan. Stateincometaxform Before visiting, use the Office Locator tool on IRS. Stateincometaxform gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Stateincometaxform Mail. Stateincometaxform   You can send your order for forms, instructions, and publications to the address below. Stateincometaxform You should receive a response within 10 business days after your request is received. Stateincometaxform Internal Revenue Service 1201 N. Stateincometaxform Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Stateincometaxform The Taxpayer Advocate Service (TAS) is your voice at the IRS. Stateincometaxform Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Stateincometaxform   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Stateincometaxform 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. Stateincometaxform You face (or your business is facing) an immediate threat of adverse action. Stateincometaxform You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Stateincometaxform   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. Stateincometaxform Here's why we can help: TAS is an independent organization within the IRS. Stateincometaxform Our advocates know how to work with the IRS. Stateincometaxform Our services are free and tailored to meet your needs. Stateincometaxform We have offices in every state, the District of Columbia, and Puerto Rico. Stateincometaxform   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. Stateincometaxform   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Stateincometaxform If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Stateincometaxform 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. Stateincometaxform Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Stateincometaxform Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Stateincometaxform Sample W-2 Form This image is too large to be displayed in the current screen. Stateincometaxform Please click the link to view the image. Stateincometaxform 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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    The Stateincometaxform

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