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Taxes For College Students

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Taxes For College Students

Taxes for college students 12. Taxes for college students   How To Get Tax Help Table of Contents 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. Taxes for college students Free help with your tax return. Taxes for college students   You can get free help preparing your return nationwide from IRS-certified volunteers. Taxes for college students The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Taxes for college students The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxes for college students 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. Taxes for college students In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Taxes for college students To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Taxes for college students gov, download the IRS2Go app, or call 1-800-906-9887. Taxes for college students   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxes for college students To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxes for college students aarp. Taxes for college students org/money/taxaide or call 1-888-227-7669. Taxes for college students For more information on these programs, go to IRS. Taxes for college students gov and enter “VITA” in the search box. Taxes for college students Internet. Taxes for college students    IRS. Taxes for college students gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Taxes for college students Download the free IRS2Go app from the iTunes app store or from Google Play. Taxes for college students 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. Taxes for college students Check the status of your 2013 refund with the Where's My Refund? application on IRS. Taxes for college students gov or download the IRS2Go app and select the Refund Status option. Taxes for college students The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxes for college students 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. Taxes for college students You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxes for college students The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxes for college students Use the Interactive Tax Assistant (ITA) to research your tax questions. Taxes for college students No need to wait on the phone or stand in line. Taxes for college students 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. Taxes for college students When you reach the response screen, you can print the entire interview and the final response for your records. Taxes for college students New subject areas are added on a regular basis. Taxes for college students  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Taxes for college students gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Taxes for college students You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Taxes for college students The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Taxes for college students 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. Taxes for college students 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. Taxes for college students You can also ask the IRS to mail a return or an account transcript to you. Taxes for college students Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Taxes for college students gov or by calling 1-800-908-9946. Taxes for college students Tax return and tax account transcripts are generally available for the current year and the past three years. Taxes for college students Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Taxes for college students Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Taxes for college students 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. Taxes for college students Check the status of your amended return using Where's My Amended Return? Go to IRS. Taxes for college students gov and enter Where's My Amended Return? in the search box. Taxes for college students You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxes for college students It can take up to 3 weeks from the date you mailed it to show up in our system. Taxes for college students Make a payment using one of several safe and convenient electronic payment options available on IRS. Taxes for college students gov. Taxes for college students Select the Payment tab on the front page of IRS. Taxes for college students gov for more information. Taxes for college students Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Taxes for college students Figure your income tax withholding with the IRS Withholding Calculator on IRS. Taxes for college students gov. Taxes for college students 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. Taxes for college students Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Taxes for college students gov. Taxes for college students Request an Electronic Filing PIN by going to IRS. Taxes for college students gov and entering Electronic Filing PIN in the search box. Taxes for college students Download forms, instructions and publications, including accessible versions for people with disabilities. Taxes for college students Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Taxes for college students gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Taxes for college students An employee can answer questions about your tax account or help you set up a payment plan. Taxes for college students Before you visit, check the Office Locator on IRS. Taxes for college students gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Taxes for college students If you have a special need, such as a disability, you can request an appointment. Taxes for college students Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxes for college students Apply for an Employer Identification Number (EIN). Taxes for college students Go to IRS. Taxes for college students gov and enter Apply for an EIN in the search box. Taxes for college students Read the Internal Revenue Code, regulations, or other official guidance. Taxes for college students Read Internal Revenue Bulletins. Taxes for college students Sign up to receive local and national tax news and more by email. Taxes for college students Just click on “subscriptions” above the search box on IRS. Taxes for college students gov and choose from a variety of options. Taxes for college students Phone. Taxes for college students    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxes for college students Download the free IRS2Go app from the iTunes app store or from Google Play. Taxes for college students Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Taxes for college students gov, or download the IRS2Go app. Taxes for college students 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. Taxes for college students The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxes for college students Most VITA and TCE sites offer free electronic filing. Taxes for college students Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxes for college students Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxes for college students 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. Taxes for college students 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. Taxes for college students The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxes for college students Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxes for college students 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. Taxes for college students The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxes for college students Note, the above information is for our automated hotline. Taxes for college students 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. Taxes for college students Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Taxes for college students You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxes for college students It can take up to 3 weeks from the date you mailed it to show up in our system. Taxes for college students 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). Taxes for college students You should receive your order within 10 business days. Taxes for college students Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Taxes for college students 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. Taxes for college students Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxes for college students The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxes for college students These individuals can also contact the IRS through relay services such as the Federal Relay Service. Taxes for college students Walk-in. Taxes for college students   You can find a selection of forms, publications and services — in-person. Taxes for college students Products. Taxes for college students You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxes for college students Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxes for college students Services. Taxes for college students You can walk in to your local TAC for face-to-face tax help. Taxes for college students An employee can answer questions about your tax account or help you set up a payment plan. Taxes for college students Before visiting, use the Office Locator tool on IRS. Taxes for college students gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Taxes for college students Mail. Taxes for college students   You can send your order for forms, instructions, and publications to the address below. Taxes for college students You should receive a response within 10 business days after your request is received. Taxes for college students Internal Revenue Service 1201 N. Taxes for college students Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Taxes for college students The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxes for college students Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxes for college students   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Taxes for college students 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. Taxes for college students You face (or your business is facing) an immediate threat of adverse action. Taxes for college students You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxes for college students   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. Taxes for college students Here's why we can help: TAS is an independent organization within the IRS. Taxes for college students Our advocates know how to work with the IRS. Taxes for college students Our services are free and tailored to meet your needs. Taxes for college students We have offices in every state, the District of Columbia, and Puerto Rico. Taxes for college students   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 www. Taxes for college students irs. Taxes for college students gov/Advocate, or call us toll-free at 1-877-777-4778. Taxes for college students   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxes for college students If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Taxes for college students Low Income Taxpayer Clinics. Taxes for college students   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. Taxes for college students Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxes for college students Visit www. Taxes for college students irs. Taxes for college students gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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The Taxes For College Students

Taxes for college students 13. Taxes for college students   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Taxes for college students Wage limit. Taxes for college students Federal Income Tax WithholdingNew Form W-4 for 2014. Taxes for college students Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Taxes for college students Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Taxes for college students  The employee tax rate for social security is 6. Taxes for college students 2%. Taxes for college students Previously, the employee tax rate for social security was 4. Taxes for college students 2%. Taxes for college students The employer tax rate for social security remains unchanged at 6. Taxes for college students 2%. Taxes for college students The social security wage base limit is $113,700. Taxes for college students The Medicare tax rate is 1. Taxes for college students 45% each for the employee and employer, unchanged from 2012. Taxes for college students There is no wage base limit for Medicare tax. Taxes for college students Additional Medicare Tax. Taxes for college students  In addition to withholding Medicare tax at 1. Taxes for college students 45%, you must withhold a 0. Taxes for college students 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxes for college students 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. Taxes for college students Additional Medicare Tax is only imposed on the employee. Taxes for college students There is no employer share of Additional Medicare Tax. Taxes for college students All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Taxes for college students 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. Taxes for college students For more information on Additional Medicare Tax, visit IRS. Taxes for college students gov and enter “Additional Medicare Tax” in the search box. Taxes for college students Leave-based donation programs to aid victims of Hurricane Sandy. Taxes for college students  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Taxes for college students The donated leave will not be included in the income or wages of the employee. Taxes for college students The employer may deduct the cash payments as business expenses or charitable contributions. Taxes for college students For more information, see Notice 2012-69, 2012-51 I. Taxes for college students R. Taxes for college students B. Taxes for college students 712, available at www. Taxes for college students irs. Taxes for college students gov/irb/2012-51_IRB/ar09. Taxes for college students html. Taxes for college students Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Taxes for college students  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Taxes for college students Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Taxes for college students 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. Taxes for college students For more information, visit IRS. Taxes for college students gov and enter “work opportunity credit” in the search box. Taxes for college students What's New for 2014 Social security and Medicare tax for 2014. Taxes for college students  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Taxes for college students The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Taxes for college students There is no limit on the amount of wages subject to Medicare tax. Taxes for college students Reminders Additional employment tax information for farmers. Taxes for college students  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Taxes for college students For the latest information about employment tax developments impacting farmers, go to www. Taxes for college students irs. Taxes for college students gov/pub51. Taxes for college students Correcting a previously filed Form 943. Taxes for college students  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Taxes for college students Form 943-X is filed separately from Form 943. Taxes for college students For more information on correcting Form 943, see the Instructions for Form 943-X. Taxes for college students Federal tax deposits must be made by electronic funds transfer. Taxes for college students  You must use electronic funds transfer to make all federal tax deposits. Taxes for college students Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Taxes for college students 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. Taxes for college students Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxes for college students EFTPS is a free service provided by the Department of Treasury. Taxes for college students Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxes for college students For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Taxes for college students To get more information about EFTPS or to enroll in EFTPS, visit www. Taxes for college students eftps. Taxes for college students gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Taxes for college students Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Taxes for college students Important Dates for 2014 You should take the action indicated by the dates listed. Taxes for college students See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Taxes for college students Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Taxes for college students For these dates, see Publication 509, Tax Calendars (For use in 2014). Taxes for college students Note. Taxes for college students  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. Taxes for college students A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Taxes for college students For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Taxes for college students S. Taxes for college students Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Taxes for college students See Private delivery services in Publication 51 (Circular A). Taxes for college students Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Taxes for college students Statewide holidays no longer apply. Taxes for college students For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Taxes for college students Fiscal year taxpayers. Taxes for college students  The due dates listed below apply whether you use a calendar or a fiscal year. Taxes for college students By January 31. Taxes for college students   File Form 943 with the IRS. Taxes for college students If you deposited all Form 943 taxes when due, you have 10 additional days to file. Taxes for college students Furnish each employee with a completed Form W-2, Wage and Tax Statement. Taxes for college students Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Taxes for college students File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Taxes for college students If you deposited all the FUTA tax when due, you have 10 additional days to file. Taxes for college students File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Taxes for college students If you deposited all Form 945 taxes when due, you have 10 additional days to file. Taxes for college students By February 15. Taxes for college students  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Taxes for college students On February 16. Taxes for college students  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Taxes for college students 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. Taxes for college students If the employee does not give you a new Form W-4, withhold taxes 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. Taxes for college students 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. Taxes for college students By February 28. Taxes for college students   File paper Forms 1099 and 1096. Taxes for college students File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Taxes for college students S. Taxes for college students Information Returns, with the IRS. Taxes for college students For electronically filed returns, see By March 31 below. Taxes for college students File paper Forms W-2 and W-3. Taxes for college students File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Taxes for college students For electronically filed returns, see By March 31 below. Taxes for college students By March 31. Taxes for college students   File electronic Forms W-2 and 1099. Taxes for college students File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Taxes for college students 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. Taxes for college students socialsecurity. Taxes for college students gov/employer. Taxes for college students For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Taxes for college students By April 30, July 31, October 31, and January 31. Taxes for college students   Deposit FUTA taxes. Taxes for college students Deposit FUTA tax due if it is more than $500. Taxes for college students Before December 1. Taxes for college students  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Taxes for college students Introduction You are generally required to withhold federal income tax from the wages of your employees. Taxes for college students You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Taxes for college students You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxes for college students This chapter includes information about these taxes. Taxes for college students You must also pay self-employment tax on your net earnings from farming. Taxes for college students See chapter 12 for information on self-employment tax. Taxes for college students Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Taxes for college students 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 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Taxes for college students Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Taxes for college students Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Taxes for college students Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Taxes for college students Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Taxes for college students Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Taxes for college students Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Taxes for college students For more information, see Publication 51 (Circular A). Taxes for college students Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Taxes for college students This is so even when you give the employee freedom of action. Taxes for college students What matters is that you have the right to control the details of how the services are performed. Taxes for college students You are responsible for withholding and paying employment taxes for your employees. Taxes for college students You are also required to file employment tax returns. Taxes for college students These requirements do not apply to amounts that you pay to independent contractors. Taxes for college students See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Taxes for college students If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Taxes for college students Special rules apply to crew leaders. Taxes for college students See Crew Leaders , later. Taxes for college students Employer identification number (EIN). Taxes for college students   If you have employees, you must have an EIN. Taxes for college students If you do not have an EIN, you may apply for one online. Taxes for college students Go to IRS. Taxes for college students gov and click on the Apply for an EIN Online link under Tools. Taxes for college students You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Taxes for college students The hours of operation for both numbers are Monday–Friday form 7:00 a. Taxes for college students m. Taxes for college students –7:00 p. Taxes for college students m. Taxes for college students local time (Alaska and Hawaii follow Pacific time). Taxes for college students You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Taxes for college students Employee's social security number (SSN). Taxes for college students   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Taxes for college students Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Taxes for college students It is also available from the SSA's website at www. Taxes for college students socialsecurity. Taxes for college students gov. Taxes for college students   The employee must furnish evidence of age, identity, and U. Taxes for college students S. Taxes for college students citizenship or lawful immigration status permitting employment with the Form SS-5. Taxes for college students An employee who is age 18 or older must appear in person with this evidence at an SSA office. Taxes for college students Form I-9. Taxes for college students    You must verify that each new employee is legally eligible to work in the United States. Taxes for college students This includes completing the Form I-9, Employment Eligibility Verification. Taxes for college students Form I-9 is available from the U. Taxes for college students S. Taxes for college students Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Taxes for college students Form I-9 is also available from the USCIS website at www. Taxes for college students uscis. Taxes for college students gov. Taxes for college students You can also contact the USCIS at 1-800-375-5283 for more information. Taxes for college students New hire reporting. Taxes for college students   You are required to report any new employee to a designated state new hire registry. Taxes for college students Many states accept a copy of Form W-4 with employer information added. Taxes for college students Visit the Office of Child Support Enforcement website at www. Taxes for college students acf. Taxes for college students hhs. Taxes for college students gov/programs/cse/newhire for more information. Taxes for college students Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Taxes for college students However, certain exemptions may apply to wages paid to your child, spouse, or parent. Taxes for college students Exemptions for your child. Taxes for college students   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Taxes for college students However, see Nonexempt services of a child or spouse , later. Taxes for college students Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Taxes for college students Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Taxes for college students Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Taxes for college students Exemptions for your spouse. Taxes for college students   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Taxes for college students   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Taxes for college students Nonexempt services of a child or spouse. Taxes for college students   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Taxes for college students A corporation, even if it is controlled by you. Taxes for college students A partnership, even if you are a partner. Taxes for college students This does not apply to wages paid to your child if each partner is a parent of the child. Taxes for college students An estate or trust, even if it is the estate of a deceased parent. Taxes for college students In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Taxes for college students Exemptions for your parent. Taxes for college students   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Taxes for college students Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Taxes for college students You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Taxes for college students You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Taxes for college students   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Taxes for college students Qualified joint venture. Taxes for college students   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Taxes for college students For more information about qualified joint ventures, see chapter 12. Taxes for college students Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Taxes for college students Social security and Medicare taxes. Taxes for college students   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Taxes for college students The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Taxes for college students The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Taxes for college students Federal income tax withholding. Taxes for college students   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Taxes for college students Federal unemployment (FUTA) tax. Taxes for college students   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Taxes for college students The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Taxes for college students Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Taxes for college students   The farmer is the employer of workers furnished by a crew leader in all other situations. Taxes for college students In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Taxes for college students For example, some farmers employ individuals to recruit farmworkers exclusively for them. Taxes for college students Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Taxes for college students The farmer is the employer in these cases. Taxes for college students For information about common-law employees, see section 1 of Publication 15-A. Taxes for college students For information about crew leaders, see the Department of Labor website at www. Taxes for college students dol. Taxes for college students gov/whd/regs/compliance/whdfs49. Taxes for college students htm. Taxes for college students Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Taxes for college students You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Taxes for college students The $150 test applies separately to each farmworker that you employ. Taxes for college students If you employ a family of workers, each member is treated separately. Taxes for college students Do not count wages paid by other employers. Taxes for college students You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Taxes for college students If the $2,500 test for the group is not met, the $150 test for an employee still applies. Taxes for college students Exceptions. Taxes for college students   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Taxes for college students However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Taxes for college students   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Taxes for college students   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Taxes for college students Religious exemption. Taxes for college students   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Taxes for college students This exemption is available only if both the employee and the employer are members of the group or division. Taxes for college students   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Taxes for college students Cash wages. Taxes for college students   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Taxes for college students Cash wages include checks, money orders, and any kind of money or cash. Taxes for college students   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Taxes for college students Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Taxes for college students For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Taxes for college students socialsecurity. Taxes for college students gov. Taxes for college students Noncash wages. Taxes for college students    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Taxes for college students Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Taxes for college students However, they are subject to these taxes if the substance of the transaction is a cash payment. Taxes for college students For information on lodging provided as a condition of employment, see Publication 15-B. Taxes for college students   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Taxes for college students Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Taxes for college students Tax rates and social security wage limit. Taxes for college students   For 2013, the employer and the employee will pay the following taxes. Taxes for college students The employer and employee each pay 6. Taxes for college students 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Taxes for college students The employer and employee each pay 1. Taxes for college students 45% of cash wages for Medicare tax (hospital insurance). Taxes for college students The employee pays 0. Taxes for college students 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Taxes for college students Wage limit. Taxes for college students   The limit on wages subject to the social security tax for 2013 is $113,700. Taxes for college students There is no limit on wages subject to the Medicare tax. Taxes for college students All covered wages are subject to the Medicare tax. Taxes for college students Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Taxes for college students Paying employee's share. Taxes for college students   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Taxes for college students It is additional income to the employee. Taxes for college students You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Taxes for college students Example. Taxes for college students Jane operates a small family fruit farm. Taxes for college students She employs day laborers in the picking season to enable her to timely get her crop to market. Taxes for college students She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Taxes for college students When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Taxes for college students For 2013, Jane paid Mary $1,000 during the year. Taxes for college students Susan enters $1,076. Taxes for college students 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Taxes for college students 50 social security and Medicare taxes paid for Mary). Taxes for college students She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Taxes for college students Additional Medicare Tax. Taxes for college students   In addition to withholding Medicare tax at 1. Taxes for college students 45%, you must withhold a 0. Taxes for college students 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxes for college students 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. Taxes for college students Additional Medicare Tax is only imposed on the employee. Taxes for college students There is no employer share of Additional Medicare Tax. Taxes for college students All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Taxes for college students   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). Taxes for college students For more information on Additional Medicare Tax, visit IRS. Taxes for college students gov and enter “Additional Medicare Tax” in the search box. Taxes for college students Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Taxes for college students Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Taxes for college students The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Taxes for college students Form W-4. Taxes for college students   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Taxes for college students In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Taxes for college students An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Taxes for college students   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Taxes for college students   You should give each new employee a Form W-4 as soon as you hire the employee. Taxes for college students For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Taxes for college students Have the employee complete and return the form to you before the first payday. Taxes for college students If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Taxes for college students New Form W-4 for 2014. Taxes for college students   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Taxes for college students Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Taxes for college students You cannot accept substitute Forms W-4 developed by employees. Taxes for college students How to figure withholding. Taxes for college students   You can use one of several methods to determine the amount to withhold. Taxes for college students The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Taxes for college students Publication 51 (Circular A) also contains additional information about federal income tax withholding. Taxes for college students Nonemployee compensation. Taxes for college students   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Taxes for college students However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Taxes for college students For more information, see the Instructions for Form 1099-MISC. Taxes for college students Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Taxes for college students However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Taxes for college students You meet the notification requirement by giving each employee any of the following. Taxes for college students Form W-2, which contains EIC notification on the back of Copy B. Taxes for college students A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Taxes for college students Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Taxes for college students Your own written statement with the exact wording of Notice 797. Taxes for college students For more information, see Publication 51 (Circular A). Taxes for college students Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Taxes for college students You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Taxes for college students If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Taxes for college students You must also pay the employer's share of social security and Medicare taxes. Taxes for college students There is no employer share of Additional Medicare Tax. Taxes for college students Form 943. Taxes for college students   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Taxes for college students Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Taxes for college students Deposits. Taxes for college students   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Taxes for college students However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Taxes for college students   For more information on deposit rules, see Publication 51 (Circular A). Taxes for college students Electronic deposit requirement. Taxes for college students   You must use electronic funds transfer to make all federal tax deposits. Taxes for college students Generally, electronic funds transfers are made using EFTPS. Taxes for college students 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. Taxes for college students Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxes for college students EFTPS is a free service provided by the Department of Treasury. Taxes for college students Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxes for college students   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Taxes for college students To get more information about EFTPS or to enroll in EFTPS, visit www. Taxes for college students eftps. Taxes for college students gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Taxes for college students Additional information about EFTPS is also available in Publication 966. Taxes for college students Form W-2. Taxes for college students   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Taxes for college students However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Taxes for college students The date the employee requests the form. Taxes for college students The date you make your final payment of wages to the employee. Taxes for college students Compensation paid to H-2A visa holders. Taxes for college students   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. Taxes for college students 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 (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Taxes for college students   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Taxes for college students In this case, the worker must give the employer a completed Form W-4. Taxes for college students Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Taxes for college students   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Taxes for college students 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. Taxes for college students Trust fund recovery penalty. Taxes for college students   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Taxes for college students A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Taxes for college students A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Taxes for college students   Willfully means voluntarily, consciously, and intentionally. Taxes for college students Paying other expenses of the business instead of the taxes due is acting willfully. Taxes for college students Consequences of treating an employee as an independent contractor. Taxes for college students   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Taxes for college students See Publication 15-A for more information. Taxes for college students Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Taxes for college students You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Taxes for college students You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Taxes for college students These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Taxes for college students See Family Employees , earlier. Taxes for college students Alien farmworkers. Taxes for college students   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Taxes for college students However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Taxes for college students Commodity wages. Taxes for college students   Payments in kind for farm labor are not cash wages. Taxes for college students Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Taxes for college students Tax rate and credit. Taxes for college students   The gross FUTA tax rate is 6. Taxes for college students 0% of the first $7,000 cash wages you pay to each employee during the year. Taxes for college students However, you are given a credit of up to 5. Taxes for college students 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Taxes for college students If your state tax rate (experience rate) is less than 5. Taxes for college students 4%, you may still be allowed the full 5. Taxes for college students 4% credit. Taxes for college students   If you do not pay the state tax, you cannot take the credit. Taxes for college students If you are exempt from state unemployment tax for any reason, the full 6. Taxes for college students 0% rate applies. Taxes for college students See the Instructions for Form 940 for additional information. Taxes for college students More information. Taxes for college students   For more information on FUTA tax, see Publication 51 (Circular A). Taxes for college students Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Taxes for college students It must not be collected or deducted from the wages of your employees. Taxes for college students Form 940. Taxes for college students   Report FUTA tax on Form 940. Taxes for college students The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Taxes for college students Deposits. Taxes for college students   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Taxes for college students If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Taxes for college students You can add it to the tax for the next quarter. Taxes for college students If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Taxes for college students If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Taxes for college students Electronic deposit requirement. Taxes for college students   You must use electronic funds transfer to make all federal tax deposits. Taxes for college students Generally, electronic funds transfers are made using EFTPS. Taxes for college students 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. Taxes for college students Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxes for college students EFTPS is a free service provided by the Department of Treasury. Taxes for college students Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxes for college students   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Taxes for college students To get more information about EFTPS or to enroll in EFTPS, visit www. Taxes for college students eftps. Taxes for college students gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Taxes for college students Additional information about EFTPS is also available in Publication 966. Taxes for college students Prev  Up  Next   Home   More Online Publications