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Turbo Tax 2010

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Turbo Tax 2010

Turbo tax 2010 Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Turbo tax 2010 B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Turbo tax 2010 C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Turbo tax 2010 Copyrights, Copyrights. Turbo tax 2010 Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Turbo tax 2010 Capitalized costs, Activities subject to the rules. Turbo tax 2010 , Deducting vs. Turbo tax 2010 Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Turbo tax 2010 Real estate taxes, Real estate taxes. Turbo tax 2010 Real property, Real Property Settlement costs (fees), Settlement costs. Turbo tax 2010 D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Turbo tax 2010 Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Turbo tax 2010 Franchises, Franchises, trademarks, and trade names. Turbo tax 2010 Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Turbo tax 2010 M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Turbo tax 2010 Points, Points. Turbo tax 2010 Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Turbo tax 2010 Real property, Real Property S Settlement costs (fees), Settlement costs. Turbo tax 2010 Special-use valuation, Special-use valuation. Turbo tax 2010 Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Turbo tax 2010 T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Turbo tax 2010 Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Turbo tax 2010 Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Turbo tax 2010 Exceptions, Exceptions. Turbo tax 2010 Prev  Up     Home   More Online Publications
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Contact My Local Office in Minnesota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 1550 American Blvd. East
Suite 700
Bloomington, MN 55425

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(651) 312-8082 
Duluth  515 W. First St.
Duluth, MN 55802 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(218) 626-1624 
Mankato  1921 Excel Dr.
Mankato, MN 56001 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 625-4977 
Minneapolis  250 Marquette Ave.
Minneapolis, MN 55401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(651) 312-8082 
Rochester  310 South. Broadway
Rochester, MN 55904

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 281-3044 
St. Cloud  3800 8th Street North
St. Cloud, MN 56303 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(320) 251-9261 
St. Paul  430 North Wabasha Street
St. Paul, MN 55101
(Physical address only) 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(651) 312-8082 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (651) 312-7999 in Minneapolis/St. Paul or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
U.S. Bank Financial Center 
1550 American Blvd., E. 
Stop 6610 BLM, Suite 705
Bloomington, MN 55425

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbo Tax 2010

Turbo tax 2010 Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Turbo tax 2010 irs. Turbo tax 2010 gov/pub15. Turbo tax 2010 What's New Social security and Medicare tax for 2014. Turbo tax 2010  The social security tax rate is 6. Turbo tax 2010 2% each for the employee and employer, unchanged from 2013. Turbo tax 2010 The social security wage base limit is $117,000. Turbo tax 2010 The Medicare tax rate is 1. Turbo tax 2010 45% each for the employee and employer, unchanged from 2013. Turbo tax 2010 There is no wage base limit for Medicare tax. Turbo tax 2010 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. Turbo tax 2010 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Turbo tax 2010 2014 withholdng tables. Turbo tax 2010  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Turbo tax 2010 Withholding allowance. Turbo tax 2010  The 2014 amount for one withholding allowance on an annual basis is $3,950. Turbo tax 2010 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Turbo tax 2010  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Turbo tax 2010 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Turbo tax 2010 For more information see Notice 2013-77, 2013-50 I. Turbo tax 2010 R. Turbo tax 2010 B. Turbo tax 2010 632, available at www. Turbo tax 2010 irs. Turbo tax 2010 gov/irb/2013-50_IRB/ar10. Turbo tax 2010 html. Turbo tax 2010 Change of responsible party. Turbo tax 2010  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. Turbo tax 2010 Form 8822-B must be filed within 60 days of the change. Turbo tax 2010 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. Turbo tax 2010 For a definition of “responsible party,” see the Form 8822-B instructions. Turbo tax 2010 Same-sex marriage. Turbo tax 2010  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. Turbo tax 2010 For more information, see Revenue Ruling 2013-17, 2013-38 I. Turbo tax 2010 R. Turbo tax 2010 B. Turbo tax 2010 201, available at www. Turbo tax 2010 irs. Turbo tax 2010 gov/irb/2013-38_IRB/ar07. Turbo tax 2010 html. Turbo tax 2010 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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. Turbo tax 2010 Notice 2013-61, 2013-44 I. Turbo tax 2010 R. Turbo tax 2010 B. Turbo tax 2010 432, is available at www. Turbo tax 2010 irs. Turbo tax 2010 gov/irb/2013-44_IRB/ar10. Turbo tax 2010 html. Turbo tax 2010 Reminders Additional Medicare Tax withholding. Turbo tax 2010  In addition to withholding Medicare tax at 1. Turbo tax 2010 45%, you must withhold a 0. Turbo tax 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbo tax 2010 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. Turbo tax 2010 Additional Medicare Tax is only imposed on the employee. Turbo tax 2010 There is no employer share of Additional Medicare Tax. Turbo tax 2010 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. Turbo tax 2010 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. Turbo tax 2010 For more information on Additional Medicare Tax, visit IRS. Turbo tax 2010 gov and enter “Additional Medicare Tax” in the search box. Turbo tax 2010 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Turbo tax 2010  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Turbo tax 2010 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. Turbo tax 2010 For more information, visit IRS. Turbo tax 2010 gov and enter “work opportunity tax credit” in the search box. Turbo tax 2010 Outsourcing payroll duties. Turbo tax 2010  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. Turbo tax 2010 The employer remains responsible if the third party fails to perform any required action. Turbo tax 2010 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. Turbo tax 2010 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Turbo tax 2010 COBRA premium assistance credit. Turbo tax 2010  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. Turbo tax 2010 See COBRA premium assistance credit under Introduction. Turbo tax 2010 Federal tax deposits must be made by electronic funds transfer. Turbo tax 2010  You must use electronic funds transfer to make all federal tax deposits. Turbo tax 2010 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbo tax 2010 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. Turbo tax 2010 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbo tax 2010 EFTPS is a free service provided by the Department of Treasury. Turbo tax 2010 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbo tax 2010 For more information on making federal tax deposits, see How To Deposit in section 11. Turbo tax 2010 To get more information about EFTPS or to enroll in EFTPS, visit www. Turbo tax 2010 eftps. Turbo tax 2010 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbo tax 2010 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Turbo tax 2010 You must receive written notice from the IRS to file Form 944. Turbo tax 2010  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Turbo tax 2010 S. Turbo tax 2010 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Turbo tax 2010 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Turbo tax 2010 For more information on requesting to file Form 944, visit IRS. Turbo tax 2010 gov and enter “file employment taxes annually” in the search box. Turbo tax 2010 Employers can request to file Forms 941 instead of Form 944. Turbo tax 2010  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Turbo tax 2010 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Turbo tax 2010 For more information on requesting to file Form 944, visit IRS. Turbo tax 2010 gov and enter “file employment taxes annually” in the search box. Turbo tax 2010 Aggregate Form 941 filers. Turbo tax 2010  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Turbo tax 2010 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Turbo tax 2010 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Turbo tax 2010 Aggregate Form 940 filers. Turbo tax 2010  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Turbo tax 2010 Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Turbo tax 2010 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Turbo tax 2010 Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Turbo tax 2010 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Turbo tax 2010 Spend less time and worry about taxes and more time running your business. Turbo tax 2010 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Turbo tax 2010 For e-file, visit www. Turbo tax 2010 irs. Turbo tax 2010 gov/efile for additional information. Turbo tax 2010 For EFTPS, visit www. Turbo tax 2010 eftps. Turbo tax 2010 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Turbo tax 2010 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Turbo tax 2010 socialsecurity. Turbo tax 2010 gov/employer. Turbo tax 2010 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Turbo tax 2010 If a valid EIN is not provided, the return or payment will not be processed. Turbo tax 2010 This may result in penalties and delays in processing your return or payment. Turbo tax 2010 Electronic funds withdrawal (EFW). Turbo tax 2010  If you file Form 940, Form 941, Form 944, or Form 945 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. Turbo tax 2010 However, do not use EFW to make federal tax deposits. Turbo tax 2010 For more information on paying your taxes using EFW, visit the IRS website at www. Turbo tax 2010 irs. Turbo tax 2010 gov/e-pay. Turbo tax 2010 A fee may be charged to file electronically. Turbo tax 2010 Credit or debit card payments. Turbo tax 2010  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Turbo tax 2010 irs. Turbo tax 2010 gov/e-pay. Turbo tax 2010 However, do not use credit or debit cards to make federal tax deposits. Turbo tax 2010 Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Turbo tax 2010 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Turbo tax 2010 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. Turbo tax 2010 Hiring New Employees Eligibility for employment. Turbo tax 2010  You must verify that each new employee is legally eligible to work in the United States. Turbo tax 2010 This includes completing the U. Turbo tax 2010 S. Turbo tax 2010 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Turbo tax 2010 You can get the form from USCIS offices or by calling 1-800-870-3676. Turbo tax 2010 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Turbo tax 2010 uscis. Turbo tax 2010 gov for more information. Turbo tax 2010 New hire reporting. Turbo tax 2010  You are required to report any new employee to a designated state new hire registry. Turbo tax 2010 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. Turbo tax 2010 Many states accept a copy of Form W-4 with employer information added. Turbo tax 2010 Visit the Office of Child Support Enforcement website at www. Turbo tax 2010 acf. Turbo tax 2010 hhs. Turbo tax 2010 gov/programs/cse/newhire for more information. Turbo tax 2010 W-4 request. Turbo tax 2010  Ask each new employee to complete the 2014 Form W-4. Turbo tax 2010 See section 9. Turbo tax 2010 Name and social security number. Turbo tax 2010  Record each new employee's name and number from his or her social security card. Turbo tax 2010 Any employee without a social security card should apply for one. Turbo tax 2010 See section 4. Turbo tax 2010 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Turbo tax 2010  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Turbo tax 2010 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Turbo tax 2010 Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Turbo tax 2010 See section 13 for more information. Turbo tax 2010 Income tax withholding. Turbo tax 2010  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Turbo tax 2010 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Turbo tax 2010 Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Turbo tax 2010 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Turbo tax 2010 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Turbo tax 2010 Publication 15-A includes information about withholding on pensions and annuities. Turbo tax 2010 Zero wage return. Turbo tax 2010  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Turbo tax 2010 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Turbo tax 2010 irs. Turbo tax 2010 gov/efile. Turbo tax 2010 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Turbo tax 2010 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Turbo tax 2010 Each item in this list has a page reference to a more detailed discussion in this publication. Turbo tax 2010   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Turbo tax 2010 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. Turbo tax 2010 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 you file (for example, Instructions for Form 1099-MISC). Turbo tax 2010 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Turbo tax 2010 See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Turbo tax 2010 If you file 250 or more Forms 1099, you must file them electronically. Turbo tax 2010 If you file 250 or more Forms W-2, you must file them electronically. Turbo tax 2010 SSA will not accept Forms W-2 and W-3 filed on magnetic media. Turbo tax 2010 Information reporting customer service site. Turbo tax 2010  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. Turbo tax 2010 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Turbo tax 2010 The center can also be reached by email at mccirp@irs. Turbo tax 2010 gov. Turbo tax 2010 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Turbo tax 2010 Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Turbo tax 2010 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Turbo tax 2010 Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Turbo tax 2010 Military retirement. Turbo tax 2010 Gambling winnings. Turbo tax 2010 Indian gaming profits. Turbo tax 2010 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Turbo tax 2010 Payments subject to backup withholding. Turbo tax 2010 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Turbo tax 2010 All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Turbo tax 2010 Distributions from nonqualified pension plans and deferred compensation plans. Turbo tax 2010  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Turbo tax 2010 However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Turbo tax 2010 ; income tax withheld must be reported on Form 945. Turbo tax 2010 Backup withholding. Turbo tax 2010  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Turbo tax 2010 This withholding is referred to as “backup withholding. Turbo tax 2010 ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Turbo tax 2010 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Turbo tax 2010 Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Turbo tax 2010 You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Turbo tax 2010 You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Turbo tax 2010 The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Turbo tax 2010 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Turbo tax 2010 Recordkeeping Keep all records of employment taxes for at least 4 years. Turbo tax 2010 These should be available for IRS review. Turbo tax 2010 Your records should include the following information. Turbo tax 2010 Your EIN. Turbo tax 2010 Amounts and dates of all wage, annuity, and pension payments. Turbo tax 2010 Amounts of tips reported to you by your employees. Turbo tax 2010 Records of allocated tips. Turbo tax 2010 The fair market value of in-kind wages paid. Turbo tax 2010 Names, addresses, social security numbers, and occupations of employees and recipients. Turbo tax 2010 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Turbo tax 2010 Dates of employment for each employee. Turbo tax 2010 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 payors made to them. Turbo tax 2010 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Turbo tax 2010 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Turbo tax 2010 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Turbo tax 2010 Copies of returns filed and confirmation numbers. Turbo tax 2010 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Turbo tax 2010 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Turbo tax 2010 Do not mail Form 8822-B with your employment tax return. Turbo tax 2010 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Turbo tax 2010 The list includes only the following: DHL Express (DHL): DHL Same Day Service. Turbo tax 2010 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Turbo tax 2010 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbo tax 2010 M. Turbo tax 2010 , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbo tax 2010 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Turbo tax 2010 gov and enter “private delivery service” in the search box. Turbo tax 2010 Your private delivery service can tell you how to get written proof of the mailing date. Turbo tax 2010   Private delivery services cannot deliver items to P. Turbo tax 2010 O. Turbo tax 2010 boxes. Turbo tax 2010 You must use the U. Turbo tax 2010 S. Turbo tax 2010 Postal Service to mail any item to an IRS P. Turbo tax 2010 O. Turbo tax 2010 box address. Turbo tax 2010 Telephone Help Tax questions. Turbo tax 2010   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Turbo tax 2010 Help for people with disabilities. Turbo tax 2010  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Turbo tax 2010 You may also use this number for assistance with unresolved tax problems. Turbo tax 2010 Recorded tax information (TeleTax). Turbo tax 2010  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Turbo tax 2010 You can listen to up to three topics on each call you make. Turbo tax 2010 Touch-Tone service is available 24 hours a day, 7 days a week. Turbo tax 2010 TeleTax topics are also available on the IRS website at www. Turbo tax 2010 irs. Turbo tax 2010 gov/taxtopics. Turbo tax 2010 Most tax topics listed below are also available in Spanish. Turbo tax 2010 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Turbo tax 2010 irs. Turbo tax 2010 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Turbo tax 2010 A list of employment tax topics is provided next. Turbo tax 2010 Select, by number, the topic you want to hear and call 1-800-829-4477. Turbo tax 2010 For the directory of all topics, select Topic 123. Turbo tax 2010 Teletax Topics Topic No. Turbo tax 2010 Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Turbo tax 2010 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Turbo tax 2010  Visit the IRS website at www. Turbo tax 2010 irs. Turbo tax 2010 gov/businesses and click on the Employment Taxes link under Businesses Topics. Turbo tax 2010 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Turbo tax 2010 irs. Turbo tax 2010 gov/businesses. Turbo tax 2010 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Turbo tax 2010 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Turbo tax 2010 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. Turbo tax 2010 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Turbo tax 2010 socialsecurity. Turbo tax 2010 gov/employer to register for Business Services Online. Turbo tax 2010 You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Turbo tax 2010 In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Turbo tax 2010 Form W-3 will be created for you based on your Forms W-2. Turbo tax 2010 Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Turbo tax 2010 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Turbo tax 2010 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Turbo tax 2010 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Turbo tax 2010 The penalty is $25 or 2% of the payment, whichever is more. Turbo tax 2010 However, the penalty on dishonored payments of $24. Turbo tax 2010 99 or less is an amount equal to the payment. Turbo tax 2010 For example, a dishonored payment of $18 is charged a penalty of $18. Turbo tax 2010 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Turbo tax 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbo tax 2010 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. Turbo tax 2010 Calendar The following is a list of important dates. Turbo tax 2010 Also see Publication 509, Tax Calendars. Turbo tax 2010   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Turbo tax 2010 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. Turbo tax 2010 However, a statewide legal holiday does not delay the due date of federal tax deposits. Turbo tax 2010 See Deposits on Business Days Only in section 11. Turbo tax 2010 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. Turbo tax 2010 S. Turbo tax 2010 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Turbo tax 2010 See Private Delivery Services under Reminders for more information. Turbo tax 2010 Introduction This publication explains your tax responsibilities as an employer. Turbo tax 2010 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Turbo tax 2010 It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Turbo tax 2010 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Turbo tax 2010 References to “income tax” in this guide apply only to “federal” income tax. Turbo tax 2010 Contact your state or local tax department to determine if their rules are different. Turbo tax 2010 Additional employment tax information is available in Publication 15-A. Turbo tax 2010 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Turbo tax 2010 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. Turbo tax 2010 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Turbo tax 2010 Income tax. Turbo tax 2010 Social security tax. Turbo tax 2010 Medicare tax. Turbo tax 2010 FUTA tax. Turbo tax 2010 There are exceptions to these requirements. Turbo tax 2010 See section 15 for guidance. Turbo tax 2010 Railroad retirement taxes are explained in the Instructions for Form CT-1. Turbo tax 2010 Comments and suggestions. Turbo tax 2010   We welcome your comments about this publication and your suggestions for future editions. Turbo tax 2010   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Turbo tax 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbo tax 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax 2010   You can also send us comments from www. Turbo tax 2010 irs. Turbo tax 2010 gov/formspubs. Turbo tax 2010 Click on More Information and then click on Comment on Tax Forms and Publications. Turbo tax 2010   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Turbo tax 2010 Federal Government employers. Turbo tax 2010   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Turbo tax 2010 State and local government employers. Turbo tax 2010   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Turbo tax 2010 Most elected and appointed public officials of state or local governments are employees under common law rules. Turbo tax 2010 See chapter 3 of Publication 963, Federal-State Reference Guide. Turbo tax 2010 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Turbo tax 2010 See section 15 for more information on the exceptions. Turbo tax 2010   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Turbo tax 2010 irs. Turbo tax 2010 gov/pub/irs-irbs/irb00-06. Turbo tax 2010 pdf. Turbo tax 2010   You can get information on reporting and social security coverage from your local IRS office. Turbo tax 2010 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Turbo tax 2010 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Turbo tax 2010 ncsssa. Turbo tax 2010 org. Turbo tax 2010 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Turbo tax 2010   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Turbo tax 2010 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. Turbo tax 2010 See Regulations sections 1. Turbo tax 2010 1361-4(a)(7) and 301. Turbo tax 2010 7701-2(c)(2)(iv). Turbo tax 2010 COBRA premium assistance credit. Turbo tax 2010   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. Turbo tax 2010 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. Turbo tax 2010 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Turbo tax 2010 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Turbo tax 2010 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Turbo tax 2010 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Turbo tax 2010   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. Turbo tax 2010 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. Turbo tax 2010   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. Turbo tax 2010 The assistance for the coverage can last up to 15 months. Turbo tax 2010   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. Turbo tax 2010 For more information see Notice 2009-27, 2009-16 I. Turbo tax 2010 R. Turbo tax 2010 B. Turbo tax 2010 838, available at www. Turbo tax 2010 irs. Turbo tax 2010 gov/irb/2009-16_irb/ar09. Turbo tax 2010 html. Turbo tax 2010   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. Turbo tax 2010   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Turbo tax 2010 The reimbursement is made through a credit against the employer's employment tax liabilities. Turbo tax 2010 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Turbo tax 2010 The credit is treated as a deposit made on the first day of the return period (quarter or year). Turbo tax 2010 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Turbo tax 2010 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. Turbo tax 2010   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Turbo tax 2010 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Turbo tax 2010 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. Turbo tax 2010 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Turbo tax 2010 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. Turbo tax 2010 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Turbo tax 2010 A record of the 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. Turbo tax 2010   For more information, visit IRS. 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