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Taxact Returning User

Taxact returning user Publication 584 - Main Content Table of Contents LossesCost or other basis. Taxact returning user Fair market value. Taxact returning user Exception for personal-use real property. Taxact returning user More information. Taxact returning user Comments and SuggestionsOrdering forms and publications. Taxact returning user Tax questions. Taxact returning user How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Taxact returning user Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. Taxact returning user However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Taxact returning user Any reimbursement you receive will reduce the loss. Taxact returning user If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Taxact returning user Amount of loss. Taxact returning user   You figure the amount of your loss using the following steps. Taxact returning user Determine your cost or other basis in the property before the casualty or theft. Taxact returning user Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Taxact returning user (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. Taxact returning user ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Taxact returning user Apply the deduction limits, discussed later, to determine the amount of your deductible loss. Taxact returning user Cost or other basis. Taxact returning user   Cost or other basis usually means original cost plus improvements. Taxact returning user If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Taxact returning user If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Taxact returning user Fair market value. Taxact returning user   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Taxact returning user When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. Taxact returning user Separate computations. Taxact returning user   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Taxact returning user Then combine the losses to determine the total loss from that casualty or theft. Taxact returning user Exception for personal-use real property. Taxact returning user   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Taxact returning user Figure the loss using the smaller of the following. Taxact returning user The decrease in FMV of the entire property. Taxact returning user The adjusted basis of the entire property. Taxact returning user Deduction limits. Taxact returning user   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. Taxact returning user You do this on Form 4684, section A. Taxact returning user If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. Taxact returning user You must reduce each casualty or theft loss by $100 ($100 rule). Taxact returning user You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). Taxact returning user More information. Taxact returning user   For more information about the deduction limits, see Publication 547. Taxact returning user When your loss is deductible. Taxact returning user   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. Taxact returning user You can generally deduct a theft loss only in the year you discovered your property was stolen. Taxact returning user However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. Taxact returning user For details, see Disaster Area Losses in Publication 547. Taxact returning user Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Taxact returning user You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Taxact returning user NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxact returning user Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact returning user You can email us at taxforms@irs. Taxact returning user gov. Taxact returning user Please put “Publications Comment” on the subject line. Taxact returning user You can also send us comments from www. Taxact returning user irs. Taxact returning user gov/formspubs. Taxact returning user Select “Comment on Tax Forms and Publications” under “Information about. Taxact returning user ” 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. Taxact returning user Ordering forms and publications. Taxact returning user   Visit www. Taxact returning user irs. Taxact returning user gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Taxact returning user Internal Revenue Service 1201 N. Taxact returning user Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxact returning user   If you have a tax question, check the information available on IRS. Taxact returning user gov or call 1-800-829-1040. Taxact returning user We cannot answer tax questions sent to either of the above addresses. Taxact returning user How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Taxact returning user By selecting the method that is best for you, you will have quick and easy access to tax help. Taxact returning user Free help with your return. Taxact returning user   Free help in preparing your return is available nationwide from IRS-certified volunteers. Taxact returning user The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Taxact returning user 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. Taxact returning user To find the nearest VITA or TCE site, visit IRS. Taxact returning user gov or call 1-800-906-9887 or 1-800-829-1040. Taxact returning user   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxact returning user To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Taxact returning user aarp. Taxact returning user org/money/taxaide. Taxact returning user   For more information on these programs, go to IRS. Taxact returning user gov and enter keyword “VITA” in the upper right-hand corner. Taxact returning user Internet. Taxact returning user You can access the IRS website at IRS. Taxact returning user gov 24 hours a day, 7 days a week to: E-file your return. Taxact returning user Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Taxact returning user Check the status of your 2011 refund. Taxact returning user Go to IRS. Taxact returning user gov and click on Where's My Refund. Taxact returning user Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Taxact returning user If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Taxact returning user Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxact returning user Download forms, including talking tax forms, instructions, and publications. Taxact returning user Order IRS products online. Taxact returning user Research your tax questions online. Taxact returning user Search publications online by topic or keyword. Taxact returning user Use the online Internal Revenue Code, regulations, or other official guidance. Taxact returning user View Internal Revenue Bulletins (IRBs) published in the last few years. Taxact returning user Figure your withholding allowances using the withholding calculator online at www. Taxact returning user irs. Taxact returning user gov/individuals. Taxact returning user Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Taxact returning user irs. Taxact returning user gov/individuals. Taxact returning user Sign up to receive local and national tax news by email. Taxact returning user Get information on starting and operating a small business. Taxact returning user Phone. Taxact returning user Many services are available by phone. Taxact returning user   Ordering forms, instructions, and publications. Taxact returning user Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Taxact returning user You should receive your order within 10 days. Taxact returning user Asking tax questions. Taxact returning user Call the IRS with your tax questions at 1-800-829-1040. Taxact returning user Solving problems. Taxact returning user You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Taxact returning user An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Taxact returning user Call your local Taxpayer Assistance Center for an appointment. Taxact returning user To find the number, go to www. Taxact returning user irs. Taxact returning user gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxact returning user TTY/TDD equipment. Taxact returning user If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Taxact returning user TeleTax topics. Taxact returning user Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Taxact returning user Refund information. Taxact returning user To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Taxact returning user Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Taxact returning user If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Taxact returning user Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxact returning user If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Taxact returning user Other refund information. Taxact returning user To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Taxact returning user Evaluating the quality of our telephone services. Taxact returning user To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Taxact returning user One method is for a second IRS representative to listen in on or record random telephone calls. Taxact returning user Another is to ask some callers to complete a short survey at the end of the call. Taxact returning user Walk-in. Taxact returning user Many products and services are available on a walk-in basis. Taxact returning user   Products. Taxact returning user You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxact returning user Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Taxact returning user Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Taxact returning user Services. Taxact returning user You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Taxact returning user An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Taxact returning user If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Taxact returning user No appointment is necessary—just walk in. Taxact returning user If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Taxact returning user A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Taxact returning user If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Taxact returning user All other issues will be handled without an appointment. Taxact returning user To find the number of your local office, go to  www. Taxact returning user irs. Taxact returning user gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxact returning user Mail. Taxact returning user You can send your order for forms, instructions, and publications to the address below. Taxact returning user You should receive a response within 10 days after your request is received. Taxact returning user  Internal Revenue Service 1201 N. Taxact returning user Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Taxact returning user   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxact returning user Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Taxact returning user We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Taxact returning user Remember, the worst thing you can do is nothing at all. Taxact returning user   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Taxact returning user You face (or your business is facing) an immediate threat of adverse action. Taxact returning user You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Taxact returning user   If you qualify for our help, we’ll do everything we can to get your problem resolved. Taxact returning user You will be assigned to one advocate who will be with you at every turn. Taxact returning user We have offices in every state, the District of Columbia, and Puerto Rico. Taxact returning user Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Taxact returning user And our services are always free. Taxact returning user   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Taxact returning user Our tax toolkit at www. Taxact returning user TaxpayerAdvocate. Taxact returning user irs. Taxact returning user gov can help you understand these rights. Taxact returning user   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Taxact returning user irs. Taxact returning user gov/advocate. Taxact returning user You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Taxact returning user   TAS also handles large-scale or systemic problems that affect many taxpayers. Taxact returning user If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Taxact returning user irs. Taxact returning user gov/advocate. Taxact returning user Low Income Taxpayer Clinics (LITCs). Taxact returning user   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Taxact returning user Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Taxact returning user These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Taxact returning user Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Taxact returning user For more information and to find a clinic near you, see the LITC page on www. Taxact returning user irs. Taxact returning user gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Taxact returning user This publication is also available by calling 1-800-829-3676 or at your local IRS office. Taxact returning user Free tax services. Taxact returning user   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Taxact returning user Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Taxact returning user The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Taxact returning user The majority of the information and services listed in this publication are available to you free of charge. Taxact returning user If there is a fee associated with a resource or service, it is listed in the publication. Taxact returning user   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Taxact returning user DVD for tax products. Taxact returning user You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Taxact returning user Prior-year forms, instructions, and publications. Taxact returning user Tax Map: an electronic research tool and finding aid. Taxact returning user Tax law frequently asked questions. Taxact returning user Tax Topics from the IRS telephone response system. Taxact returning user Internal Revenue Code—Title 26 of the U. Taxact returning user S. Taxact returning user Code. Taxact returning user Links to other Internet based Tax Research Materials. Taxact returning user Fill-in, print, and save features for most tax forms. Taxact returning user Internal Revenue Bulletins. Taxact returning user Toll-free and email technical support. Taxact returning user Two releases during the year. Taxact returning user  – The first release will ship the beginning of January 2012. Taxact returning user  – The final release will ship the beginning of March 2012. Taxact returning user Purchase the DVD from National Technical Information Service (NTIS) at www. Taxact returning user irs. Taxact returning user gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Taxact returning user Prev  Up  Next   Home   More Online Publications
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IRS-Sponsored Continuing Education Programs

IRS sponsors a variety of continuing education programs for tax professionals. NOTE: The availability of continuing education credit varies by program. Be sure to read the program descriptions carefully to determine if you will receive CE credit.

  • Nationwide Tax Forums: Three full days of seminars with the latest word from IRS leadership and experts in the fields of tax law, compliance and ethics. Select from over 40 seminars and workshops to earn up to 18 CE credits.

  • Nationwide Tax Forums Online: View 50 minute interactive videos of IRS Nationwide Tax Forum seminars and earn CE credit.

  • IRS Live: A live webinar that features a panel of IRS experts and industry professionals discussing the most current and complex tax issues affecting them and their clients. CE credit is often offered for Enrolled Agents who view the live broadcast.

  • Webinars for Tax Practitioners: IRS broadcasts webinars on a variety of subjects aimed at educating tax professionals on issues affecting them and their clients. The webinars are free and often offer continuing education (CE) credit for Enrolled Agents.

  • Employee Plans Training & Outreach Programs: Specialized education programs designed to increase understanding and compliance with tax laws applicable to various retirement plans.

  • Exempt Organizations Training & Outreach Programs: Specialized education programs to help exempt organizations comply with tax obligations and understand what they must do to keep their tax-exempt status.

  • Earned Income Tax Credit (EITC) Due Diligence Training Module: Covers the technical parts of the EITC Due Diligence requirements and contains examples of applying due diligence requirements. The module is approved for one CE credit for Enrolled Agents.
  • Volunteer Income Tax Assistance and Tax Counseling for the Elderly: Enrolled Agents can earn continuing education credits by certifying at the advanced level and certifying ethics (Volunteer Standard of Conduct) course in the Link and Learn Taxes training course and by volunteering as a VITA/TCE instructor or quality reviewer.

 

 

Page Last Reviewed or Updated: 19-Dec-2013

The Taxact Returning User

Taxact returning user Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Taxact returning user irs. Taxact returning user gov/pub51. Taxact returning user What's New Social security and Medicare tax for 2014. Taxact returning user  The social security tax rate is 6. Taxact returning user 2% each for the employee and employer, unchanged from 2013. Taxact returning user The social security wage base limit is $117,000. Taxact returning user The Medicare tax rate is 1. Taxact returning user 45% each for the employee and employer, unchanged from 2013. Taxact returning user There is no wage base limit for Medicare tax. Taxact returning user Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Taxact returning user Withholding allowance. Taxact returning user  The 2014 amount for one withholding allowance on an annual basis is $3,950. Taxact returning user Change of responsible party. Taxact returning user  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Taxact returning user Form 8822-B must be filed within 60 days of the change. Taxact returning user If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Taxact returning user For a definition of "responsible party", see the Form 8822-B instructions. Taxact returning user Same-sex marriage. Taxact returning user  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Taxact returning user For more information, see Revenue Ruling 2013-17, 2013-38 I. Taxact returning user R. Taxact returning user B. Taxact returning user 201, available at www. Taxact returning user irs. Taxact returning user gov/irb/2013-38_IRB/ar07. Taxact returning user html. Taxact returning user Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Taxact returning user Notice 2013-61, 2013-44 I. Taxact returning user R. Taxact returning user B. Taxact returning user 432, is available at www. Taxact returning user irs. Taxact returning user gov/irb/2013-44_IRB/ar10. Taxact returning user html. Taxact returning user Reminders Additional Medicare Tax withholding. Taxact returning user  In addition to withholding Medicare tax at 1. Taxact returning user 45%, you must withhold a 0. Taxact returning user 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxact returning user 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. Taxact returning user Additional Medicare Tax is only imposed on the employee. Taxact returning user There is no employer share of Additional Medicare Tax. Taxact returning user 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. Taxact returning user For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Taxact returning user For more information on Additional Medicare Tax, visit IRS. Taxact returning user gov and enter “Additional Medicare Tax” in the search box. Taxact returning user Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Taxact returning user  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Taxact returning user Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Taxact returning user For more information, visit IRS. Taxact returning user gov and enter “work opportunity tax credit” in the search box. Taxact returning user Outsourcing payroll duties. Taxact returning user  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Taxact returning user The employer remains responsible if the third party fails to perform any required action. Taxact returning user If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Taxact returning user gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Taxact returning user COBRA premium assistance credit. Taxact returning user  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Taxact returning user For more information, see COBRA premium assistance credit under Introduction. Taxact returning user Compensation paid to H-2A foreign agricultural workers. Taxact returning user  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Taxact returning user Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Taxact returning user On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Taxact returning user An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Taxact returning user In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Taxact returning user Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Taxact returning user These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Taxact returning user For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Taxact returning user Additional employment tax information. Taxact returning user  Visit the IRS website at www. Taxact returning user irs. Taxact returning user gov/businesses and click on Employment Taxes under Businesses Topics. Taxact returning user For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Taxact returning user m. Taxact returning user –7:00 p. Taxact returning user m. Taxact returning user local time (Alaska and Hawaii follow Pacific time). Taxact returning user Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Taxact returning user Disregarded entities and qualified subchapter S subsidiaries (QSubs). Taxact returning user  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Taxact returning user Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Taxact returning user See Regulations sections 1. Taxact returning user 1361-4(a)(7) and 301. Taxact returning user 7701-2(c)(2)(iv). Taxact returning user Differential wage payments. Taxact returning user  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Taxact returning user For more information, see Publication 15 (Circular E). Taxact returning user Federal tax deposits must be made by electronic funds transfer. Taxact returning user  You must use electronic funds transfer to make all federal tax deposits. Taxact returning user Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Taxact returning user If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Taxact returning user Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxact returning user EFTPS is a free service provided by the Department of Treasury. Taxact returning user Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxact returning user For more information on making federal tax deposits, see How To Deposit in section 7. Taxact returning user To get more information about EFTPS or to enroll in EFTPS, visit www. Taxact returning user eftps. Taxact returning user gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Taxact returning user Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Taxact returning user Electronic filing and payment. Taxact returning user  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Taxact returning user Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Taxact returning user Spend less time and worry on taxes and more time running your business. Taxact returning user Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Taxact returning user For e-file, visit the IRS website at www. Taxact returning user irs. Taxact returning user gov/efile for additional information. Taxact returning user For EFTPS, visit www. Taxact returning user eftps. Taxact returning user gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Taxact returning user For electronic filing of Form W-2, visit www. Taxact returning user socialsecurity. Taxact returning user gov/employer. Taxact returning user If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Taxact returning user If a valid EIN is not provided, the return or payment will not be processed. Taxact returning user This may result in penalties and delays in processing your return or payment. Taxact returning user Electronic funds withdrawal (EFW). Taxact returning user  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Taxact returning user However, do not use EFW to make federal tax deposits. Taxact returning user For more information on paying your taxes using EFW, visit the IRS website at www. Taxact returning user irs. Taxact returning user gov/e-pay. Taxact returning user A fee may be charged to file electronically. Taxact returning user Credit or debit card payments. Taxact returning user   Employers can pay the balance due shown on Form 943 by credit or debit card. Taxact returning user Do not use a credit or debit card to make federal tax deposits. Taxact returning user For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Taxact returning user irs. Taxact returning user gov/e-pay. Taxact returning user When you hire a new employee. Taxact returning user  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Taxact returning user Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Taxact returning user If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Taxact returning user If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Taxact returning user See section 1 for more information. Taxact returning user Eligibility for employment. Taxact returning user  You must verify that each new employee is legally eligible to work in the United States. Taxact returning user This includes completing the U. Taxact returning user S. Taxact returning user Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Taxact returning user You can get the form from USCIS offices or by calling 1-800-870-3676. Taxact returning user Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Taxact returning user uscis. Taxact returning user gov for more information. Taxact returning user New hire reporting. Taxact returning user   You are required to report any new employee to a designated state new-hire registry. Taxact returning user A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Taxact returning user Many states accept a copy of Form W-4 with employer information added. Taxact returning user Visit the Office of Child Support Enforcement's website at www. Taxact returning user acf. Taxact returning user hhs. Taxact returning user gov/programs/cse/newhire for more information. Taxact returning user Dishonored payments. Taxact returning user  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Taxact returning user The penalty is $25 or 2% of the payment, whichever is more. Taxact returning user However, the penalty on dishonored payments of $24. Taxact returning user 99 or less is an amount equal to the payment. Taxact returning user For example, a dishonored payment of $18 is charged a penalty of $18. Taxact returning user Forms in Spanish. Taxact returning user  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Taxact returning user For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Taxact returning user For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Taxact returning user References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Taxact returning user Information returns. Taxact returning user  You may be required to file information returns to report certain types of payments made during the year. Taxact returning user For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Taxact returning user For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Taxact returning user Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Taxact returning user See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Taxact returning user If you file 250 or more Forms W-2, you must file them electronically. Taxact returning user SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Taxact returning user Information reporting customer service site. Taxact returning user  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Taxact returning user If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Taxact returning user The call site can also be reached by email at mccirp@irs. Taxact returning user gov. Taxact returning user Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Taxact returning user Web-based application for an employer identification number (EIN). Taxact returning user  You can apply for an employer identification number (EIN) online by visiting IRS. Taxact returning user gov and clicking on the Apply for an EIN Online link under Tools. Taxact returning user When a crew leader furnishes workers to you. Taxact returning user  Record the crew leader's name, address, and EIN. Taxact returning user See sections 2 and 10. Taxact returning user Change of address. Taxact returning user  Use Form 8822-B to notify the IRS of an address change. Taxact returning user Do not mail form 8822-B with your employment tax return. Taxact returning user Ordering forms and publications. Taxact returning user  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Taxact returning user irs. Taxact returning user gov/businesses. Taxact returning user Click on the Online Ordering for Information Returns and Employer Returns. Taxact returning user You can also visit www. Taxact returning user irs. Taxact returning user gov/formspubs to download other forms and publications. Taxact returning user Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Taxact returning user Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Taxact returning user socialsecurity. Taxact returning user gov/employer, to register for Business Services Online. Taxact returning user You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Taxact returning user Form W-3 will be created for you based on your Forms W-2. Taxact returning user Tax Questions. Taxact returning user   If you have a tax question, check the information available on IRS. Taxact returning user gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Taxact returning user m. Taxact returning user –7:00 p. Taxact returning user m. Taxact returning user local time (Alaska and Hawaii follow Pacific time). Taxact returning user We cannot answer tax questions sent to the address provided later for comments and suggestions. Taxact returning user Recordkeeping. Taxact returning user  Keep all records of employment taxes for at least 4 years. Taxact returning user These should be available for IRS review. Taxact returning user Your records should include the following information. Taxact returning user Your employer identification number (EIN). Taxact returning user Amounts and dates of all wage, annuity, and pension payments. Taxact returning user Names, addresses, social security numbers, and occupations of employees and recipients. Taxact returning user Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Taxact returning user Dates of employment for each employee. Taxact returning user Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Taxact returning user Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Taxact returning user Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Taxact returning user Copies of returns filed and confirmation numbers. Taxact returning user Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Taxact returning user If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Taxact returning user If the crew leader has no permanent mailing address, record his or her present address. Taxact returning user Private delivery services. Taxact returning user  You can use certain private delivery services designated by the IRS to send tax returns and payments. Taxact returning user The list includes only the following. Taxact returning user DHL Express (DHL): DHL Same Day Service. Taxact returning user Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Taxact returning user United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Taxact returning user M. Taxact returning user , UPS Worldwide Express Plus, and UPS Worldwide Express. Taxact returning user For the IRS mailing address to use if you are using a private delivery service, go to IRS. Taxact returning user gov and enter "private delivery service" in the search box. Taxact returning user Your private delivery service can tell you how to get written proof of the mailing date. Taxact returning user Private delivery services cannot deliver items to P. Taxact returning user O. Taxact returning user boxes. Taxact returning user You must use the U. Taxact returning user S. Taxact returning user Postal Service to mail any item to an IRS P. Taxact returning user O. Taxact returning user box address. Taxact returning user Photographs of missing children. Taxact returning user  The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxact returning user Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact returning user 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. Taxact returning user Calendar The following are important dates and responsibilities. Taxact returning user See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Taxact returning user Also see Publication 509, Tax Calendars. Taxact returning user   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Taxact returning user A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Taxact returning user However, a statewide legal holiday does not delay the due date of federal tax deposits. Taxact returning user See Deposits on Business Days Only in section 7. Taxact returning user For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Taxact returning user S. Taxact returning user Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Taxact returning user See Private delivery services under Reminders. Taxact returning user By January 31 . Taxact returning user   File Form 943. Taxact returning user See section 8 for more information on Form 943. Taxact returning user If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Taxact returning user Furnish each employee with a completed Form W-2. Taxact returning user Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Taxact returning user File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Taxact returning user See section 10 for more information on FUTA. Taxact returning user If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Taxact returning user File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Taxact returning user If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Taxact returning user By February 15. Taxact returning user  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Taxact returning user On February 16. Taxact returning user  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Taxact returning user Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Taxact returning user If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Taxact returning user See section 5 for more information. Taxact returning user If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Taxact returning user By February 28. Taxact returning user   File paper Forms 1099 and 1096. Taxact returning user File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Taxact returning user S. Taxact returning user Information Returns, with the IRS. Taxact returning user For electronically filed returns, see By March 31 below. Taxact returning user File paper Forms W-2 and W-3. Taxact returning user File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Taxact returning user For electronically filed returns, see By March 31 next. Taxact returning user By March 31. Taxact returning user   File electronic Forms W-2 and 1099. Taxact returning user File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Taxact returning user For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Taxact returning user socialsecurity. Taxact returning user gov/employer. Taxact returning user For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Taxact returning user By April 30, July 31, October 31, and January 31. Taxact returning user   Deposit FUTA taxes. Taxact returning user Deposit FUTA tax if the undeposited amount is over $500. Taxact returning user Before December 1. Taxact returning user  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Taxact returning user Introduction This publication is for employers of agricultural workers (farmworkers). Taxact returning user It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Taxact returning user Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Taxact returning user If you have nonfarm employees, see Publication 15 (Circular E). Taxact returning user If you have employees in the U. Taxact returning user S. Taxact returning user Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Taxact returning user Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Taxact returning user Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Taxact returning user Comments and suggestions. Taxact returning user   We welcome your comments about this publication and your suggestions for future editions. Taxact returning user   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Taxact returning user NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact returning user Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact returning user   You can also send us comments from www. Taxact returning user irs. Taxact returning user gov/formspubs. Taxact returning user Click on More Information and then click on Comment on Tax Forms and Publications. Taxact returning user   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Taxact returning user COBRA premium assistance credit. Taxact returning user   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Taxact returning user COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Taxact returning user Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Taxact returning user Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Taxact returning user Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Taxact returning user For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Taxact returning user   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Taxact returning user For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Taxact returning user   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Taxact returning user The assistance for the coverage can last up to 15 months. Taxact returning user   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Taxact returning user For more information, see Notice 2009-27, 2009-16 I. Taxact returning user R. Taxact returning user B. Taxact returning user 838, available at www. Taxact returning user irs. Taxact returning user gov/irb/2009-16_irb/ar09. Taxact returning user html. Taxact returning user   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Taxact returning user   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Taxact returning user The reimbursement is made through a credit against the employer's employment tax liabilities. Taxact returning user For information on how to claim the credit, see the Instructions for Form 943. Taxact returning user The credit is treated as a deposit made on the first day of the return period. Taxact returning user In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Taxact returning user In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Taxact returning user   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Taxact returning user Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Taxact returning user In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Taxact returning user In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Taxact returning user Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Taxact returning user Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Taxact returning user A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Taxact returning user   For more information, visit IRS. Taxact returning user gov and enter “COBRA” in the search box. Taxact returning user Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications