File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Visit Www Irs Gov Freefile

Ez Tax Form 2014Tax Preparation FormsAmend Tax Return For FreeHow Do I Amend My 2009 Tax ReturnFile Tax Extension Electronically For FreeFiling Taxes Online 1040ezFile 2010 Tax Return Turbotax1040ez FormsFree Income Tax FilingOnline State Tax FilingH & R Block OnlineFreefilefillableformsIrs Tax Forms 2012How To Do An Amended ReturnHand R Block TaxesAmended Tax Return FormsState Income Taxes 20121040ez 2012File Amended Tax Return FreeInstructions For 1040ez Federal Tax FormFree 1040x Tax FormsHow Do I Get 2012 Tax FormsEz Form 2013File 1040 Ez OnlineWhere Can I File My Federal And State Taxes For FreeH&r Block Military Tax ReturnIrs Tax Forms For 20121040 Short FormWho Can Use 1040ez FormFree E File Extension2012 Tax Filing1040 Ez InstructionsHow To Do 1040xHow Do I Amend My Tax ReturnWww Taxes Hrblock Com1040 Now1040 Ez Form OnlineIrs Forms 1040ez 2011How Do I File 2010 Tax ReturnE File Taxes Free

Visit Www Irs Gov Freefile

Visit www irs gov freefile Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/pub596. Visit www irs gov freefile What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Visit www irs gov freefile A tax credit usually means more money in your pocket. Visit www irs gov freefile It reduces the amount of tax you owe. Visit www irs gov freefile The EIC may also give you a refund. Visit www irs gov freefile Can I Claim the EIC? To claim the EIC, you must meet certain rules. Visit www irs gov freefile These rules are summarized in Table 1. Visit www irs gov freefile Table 1. Visit www irs gov freefile Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Visit www irs gov freefile Second, you must meet all the rules in one of these columns, whichever applies. Visit www irs gov freefile Third, you must meet the rule in this column. Visit www irs gov freefile Chapter 1. Visit www irs gov freefile  Rules for Everyone Chapter 2. Visit www irs gov freefile  Rules If You Have a Qualifying Child Chapter 3. Visit www irs gov freefile  Rules If You Do Not Have a Qualifying Child Chapter 4. Visit www irs gov freefile  Figuring and Claiming the EIC 1. Visit www irs gov freefile Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Visit www irs gov freefile 2. Visit www irs gov freefile You must have a valid social security number. Visit www irs gov freefile   3. Visit www irs gov freefile Your filing status cannot be Married filing separately. Visit www irs gov freefile   4. Visit www irs gov freefile You must be a U. Visit www irs gov freefile S. Visit www irs gov freefile citizen or resident alien all year. Visit www irs gov freefile   5. Visit www irs gov freefile You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Visit www irs gov freefile   6. Visit www irs gov freefile Your investment income must be $3,300 or less. Visit www irs gov freefile    7. Visit www irs gov freefile You must have earned income. Visit www irs gov freefile 8. Visit www irs gov freefile Your child must meet the relationship, age, residency, and joint return tests. Visit www irs gov freefile   9. Visit www irs gov freefile Your qualifying child cannot be used by more than one person to claim the EIC. Visit www irs gov freefile   10. Visit www irs gov freefile You cannot be a qualifying child of another person. Visit www irs gov freefile 11. Visit www irs gov freefile You must be at least age 25 but under age 65. Visit www irs gov freefile    12. Visit www irs gov freefile You cannot be the dependent of another person. Visit www irs gov freefile   13. Visit www irs gov freefile You cannot be a qualifying child of another person. Visit www irs gov freefile   14. Visit www irs gov freefile You must have lived in the United States more than half of the year. Visit www irs gov freefile 15. Visit www irs gov freefile Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Visit www irs gov freefile Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Visit www irs gov freefile You are one of those people if any of the following statements are true for 2013. Visit www irs gov freefile You are filing Schedule E (Form 1040). Visit www irs gov freefile You are reporting income from the rental of personal property not used in a trade or business. Visit www irs gov freefile You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Visit www irs gov freefile You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Visit www irs gov freefile If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Visit www irs gov freefile You do not need this publication. Visit www irs gov freefile But you can read it to find out whether you can take the EIC and to learn more about the EIC. Visit www irs gov freefile Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Visit www irs gov freefile See chapter 3. Visit www irs gov freefile How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Visit www irs gov freefile To figure it yourself, you can complete a worksheet in the instructions for the form you file. Visit www irs gov freefile To find out how to have the IRS figure it for you, see chapter 4. Visit www irs gov freefile How Can I Quickly Locate Specific information? You can use the index to look up specific information. Visit www irs gov freefile In most cases, index entries will point you to headings, tables, or a worksheet. Visit www irs gov freefile Is There Help Online? Yes. Visit www irs gov freefile You can use the EITC Assistant at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/eitc to find out if you may be eligible for the credit. Visit www irs gov freefile The EITC Assistant is available in English and Spanish. Visit www irs gov freefile What's New for 2013 Earned income amount is more. Visit www irs gov freefile The maximum amount of income you can earn and still get the credit has increased. Visit www irs gov freefile You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Visit www irs gov freefile Your adjusted gross income also must be less than the amount in the above list that applies to you. Visit www irs gov freefile For details, see Rules 1 and 15. Visit www irs gov freefile Investment income amount is more. Visit www irs gov freefile The maximum amount of investment income you can have and still get the credit has increased to $3,300. Visit www irs gov freefile See Rule 6—Your Investment Income Must Be $3,300 or Less . Visit www irs gov freefile Reminders Increased EIC on certain joint returns. Visit www irs gov freefile . Visit www irs gov freefile  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Visit www irs gov freefile As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Visit www irs gov freefile When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Visit www irs gov freefile Earned income credit has no effect on certain welfare benefits. Visit www irs gov freefile  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Visit www irs gov freefile These programs include the following. Visit www irs gov freefile Temporary Assistance for Needy Families (TANF). Visit www irs gov freefile Medicaid. Visit www irs gov freefile Supplemental security income (SSI). Visit www irs gov freefile Supplemental Nutrition Assistance Program (food stamps). Visit www irs gov freefile Low-income housing. Visit www irs gov freefile In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Visit www irs gov freefile Check with your local benefit coordinator to find out if your refund will affect your benefits. Visit www irs gov freefile Do not overlook your state credit. Visit www irs gov freefile  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Visit www irs gov freefile For a list of states that offer a state EIC, go to www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/eitc. Visit www irs gov freefile EIC questioned by IRS. Visit www irs gov freefile  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Visit www irs gov freefile We will tell you what documents to send us. Visit www irs gov freefile These may include: birth certificates, school records, etc. Visit www irs gov freefile The process of establishing your eligibility will delay your refund. Visit www irs gov freefile Spanish version of Publication 596. Visit www irs gov freefile  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Visit www irs gov freefile It is a Spanish translation of Publication 596. Visit www irs gov freefile See How To Get Tax Help to find out how to order this and other IRS forms and publications. Visit www irs gov freefile Photographs of missing children. Visit www irs gov freefile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Visit www irs gov freefile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Visit www irs gov freefile 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. Visit www irs gov freefile Comments and suggestions. Visit www irs gov freefile  We welcome your comments about this publication and your suggestions for future editions. Visit www irs gov freefile You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Visit www irs gov freefile NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Visit www irs gov freefile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Visit www irs gov freefile You can send your comments from www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/formspubs/. Visit www irs gov freefile Click on “More Information” and then on “Comment on Tax Forms and Publications. Visit www irs gov freefile ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Visit www irs gov freefile Ordering forms and publications. Visit www irs gov freefile  Visit www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Visit www irs gov freefile  Internal Revenue Service 1201 N. Visit www irs gov freefile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Visit www irs gov freefile  If you have a tax question, check the information available on IRS. Visit www irs gov freefile gov or call 1-800-829-1040. Visit www irs gov freefile We cannot answer tax questions sent to either of the above addresses. Visit www irs gov freefile Prev  Up  Next   Home   More Online Publications
Español

Halloween

On Halloween—October 31—many American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them candy or other small gifts. Children and adults also might celebrate Halloween with costume parties.


Halloween Safety

  • Child Pedestrian Safety on Halloween
    Children are four times more likely to be in fatal pedestrian accidents on Halloween than on any other night of the year.
  • Decorative Contact Lenses – How to Buy Them Safely
    Decorative contact lenses are prescription devices that should only be purchased from authorized distributors. Using over-the-counter lenses could lead to eye damage or even blindness. Learn how to buy and use decorative contact lenses safely.
  • Halloween Food Safety
    Party food safety advice from the manager of the USDA Meat and Poultry Hotline.
  • Halloween Food Safety Tips
    Steps to help your children have a safe Halloween, and tips for Halloween parties, from the U.S. Food and Drug Administration.
  • Halloween Health and Safety Tips
    Tips to help make the festivities fun and safe for trick-or-treaters and party guests.
  • Halloween Safety Tips
    Stay safe this Halloween with safety tips from the U.S. Consumer Product Safety Commission. (PDF)
  • Makeup Safety
    Help keep your fun from leaving you with a rash, swollen eyelids, or other grief.
  • Reduce Halloween Candy Overload
    Do you want to stop children from eating too much candy this Halloween? The U.S. Department of Health and Human Services offers tips—like giving out stickers, toys, or bubbles instead of candy, and trading a toy or extra allowance for your children's candy.
  • Stay Safe and Healthy This Halloween
    Ideas for safe costumes, healthy treats, safe trick-or-treating, and staying active this Halloween, from the Centers for Disease Control and Prevention.

Back to Top

Halloween Facts and Fun

  • Halloween Around the World
    Festivals commemorating the dead can be found in many cultures. Learn more from the National Endowment for the Humanities.
  • Halloween at the White House
    Photos of White House Halloween festivities from years past.
  • Halloween by the Numbers
    How many millions of pounds of pumpkins are produced each year in the U.S.? And how many pounds of candy does an American eat annually? The U.S. Census Department knows.
  • Halloween Capital of the World
    Did you know that Halloween has a capital? Find out where, from the Library of Congress.

Back to Top

Especially for Kids

Back to Top

History of Halloween

Back to Top

Halloween Recipes

Back to Top

The Visit Www Irs Gov Freefile

Visit www irs gov freefile 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. Visit www irs gov freefile irs. Visit www irs gov freefile gov/pub15. Visit www irs gov freefile What's New Social security and Medicare tax for 2014. Visit www irs gov freefile  The social security tax rate is 6. Visit www irs gov freefile 2% each for the employee and employer, unchanged from 2013. Visit www irs gov freefile The social security wage base limit is $117,000. Visit www irs gov freefile The Medicare tax rate is 1. Visit www irs gov freefile 45% each for the employee and employer, unchanged from 2013. Visit www irs gov freefile There is no wage base limit for Medicare tax. Visit www irs gov freefile 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. Visit www irs gov freefile Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Visit www irs gov freefile 2014 withholdng tables. Visit www irs gov freefile  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Visit www irs gov freefile Withholding allowance. Visit www irs gov freefile  The 2014 amount for one withholding allowance on an annual basis is $3,950. Visit www irs gov freefile Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Visit www irs gov freefile  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Visit www irs gov freefile A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Visit www irs gov freefile For more information see Notice 2013-77, 2013-50 I. Visit www irs gov freefile R. Visit www irs gov freefile B. Visit www irs gov freefile 632, available at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/irb/2013-50_IRB/ar10. Visit www irs gov freefile html. Visit www irs gov freefile Change of responsible party. Visit www irs gov freefile  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. Visit www irs gov freefile Form 8822-B must be filed within 60 days of the change. Visit www irs gov freefile 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. Visit www irs gov freefile For a definition of “responsible party,” see the Form 8822-B instructions. Visit www irs gov freefile Same-sex marriage. Visit www irs gov freefile  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. Visit www irs gov freefile For more information, see Revenue Ruling 2013-17, 2013-38 I. Visit www irs gov freefile R. Visit www irs gov freefile B. Visit www irs gov freefile 201, available at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/irb/2013-38_IRB/ar07. Visit www irs gov freefile html. Visit www irs gov freefile 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. Visit www irs gov freefile Notice 2013-61, 2013-44 I. Visit www irs gov freefile R. Visit www irs gov freefile B. Visit www irs gov freefile 432, is available at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/irb/2013-44_IRB/ar10. Visit www irs gov freefile html. Visit www irs gov freefile Reminders Additional Medicare Tax withholding. Visit www irs gov freefile  In addition to withholding Medicare tax at 1. Visit www irs gov freefile 45%, you must withhold a 0. Visit www irs gov freefile 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Visit www irs gov freefile 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. Visit www irs gov freefile Additional Medicare Tax is only imposed on the employee. Visit www irs gov freefile There is no employer share of Additional Medicare Tax. Visit www irs gov freefile 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. Visit www irs gov freefile 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. Visit www irs gov freefile For more information on Additional Medicare Tax, visit IRS. Visit www irs gov freefile gov and enter “Additional Medicare Tax” in the search box. Visit www irs gov freefile Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Visit www irs gov freefile  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. Visit www irs gov freefile 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. Visit www irs gov freefile For more information, visit IRS. Visit www irs gov freefile gov and enter “work opportunity tax credit” in the search box. Visit www irs gov freefile Outsourcing payroll duties. Visit www irs gov freefile  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. Visit www irs gov freefile The employer remains responsible if the third party fails to perform any required action. Visit www irs gov freefile 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. Visit www irs gov freefile gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Visit www irs gov freefile COBRA premium assistance credit. Visit www irs gov freefile  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. Visit www irs gov freefile See COBRA premium assistance credit under Introduction. Visit www irs gov freefile Federal tax deposits must be made by electronic funds transfer. Visit www irs gov freefile  You must use electronic funds transfer to make all federal tax deposits. Visit www irs gov freefile Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Visit www irs gov freefile 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. Visit www irs gov freefile Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Visit www irs gov freefile EFTPS is a free service provided by the Department of Treasury. Visit www irs gov freefile Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Visit www irs gov freefile For more information on making federal tax deposits, see How To Deposit in section 11. Visit www irs gov freefile To get more information about EFTPS or to enroll in EFTPS, visit www. Visit www irs gov freefile eftps. Visit www irs gov freefile gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Visit www irs gov freefile Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Visit www irs gov freefile You must receive written notice from the IRS to file Form 944. Visit www irs gov freefile  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. Visit www irs gov freefile S. Visit www irs gov freefile 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. Visit www irs gov freefile You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Visit www irs gov freefile For more information on requesting to file Form 944, visit IRS. Visit www irs gov freefile gov and enter “file employment taxes annually” in the search box. Visit www irs gov freefile Employers can request to file Forms 941 instead of Form 944. Visit www irs gov freefile  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. Visit www irs gov freefile You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Visit www irs gov freefile For more information on requesting to file Form 944, visit IRS. Visit www irs gov freefile gov and enter “file employment taxes annually” in the search box. Visit www irs gov freefile Aggregate Form 941 filers. Visit www irs gov freefile  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Visit www irs gov freefile Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Visit www irs gov freefile To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Visit www irs gov freefile Aggregate Form 940 filers. Visit www irs gov freefile  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. Visit www irs gov freefile 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. Visit www irs gov freefile To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Visit www irs gov freefile Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Visit www irs gov freefile Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Visit www irs gov freefile Spend less time and worry about taxes and more time running your business. Visit www irs gov freefile Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Visit www irs gov freefile For e-file, visit www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/efile for additional information. Visit www irs gov freefile For EFTPS, visit www. Visit www irs gov freefile eftps. Visit www irs gov freefile gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Visit www irs gov freefile For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Visit www irs gov freefile socialsecurity. Visit www irs gov freefile gov/employer. Visit www irs gov freefile If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Visit www irs gov freefile If a valid EIN is not provided, the return or payment will not be processed. Visit www irs gov freefile This may result in penalties and delays in processing your return or payment. Visit www irs gov freefile Electronic funds withdrawal (EFW). Visit www irs gov freefile  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. Visit www irs gov freefile However, do not use EFW to make federal tax deposits. Visit www irs gov freefile For more information on paying your taxes using EFW, visit the IRS website at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/e-pay. Visit www irs gov freefile A fee may be charged to file electronically. Visit www irs gov freefile Credit or debit card payments. Visit www irs gov freefile  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/e-pay. Visit www irs gov freefile However, do not use credit or debit cards to make federal tax deposits. Visit www irs gov freefile 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. Visit www irs gov freefile For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Visit www irs gov freefile 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. Visit www irs gov freefile Hiring New Employees Eligibility for employment. Visit www irs gov freefile  You must verify that each new employee is legally eligible to work in the United States. Visit www irs gov freefile This includes completing the U. Visit www irs gov freefile S. Visit www irs gov freefile Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Visit www irs gov freefile You can get the form from USCIS offices or by calling 1-800-870-3676. Visit www irs gov freefile Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Visit www irs gov freefile uscis. Visit www irs gov freefile gov for more information. Visit www irs gov freefile New hire reporting. Visit www irs gov freefile  You are required to report any new employee to a designated state new hire registry. Visit www irs gov freefile 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. Visit www irs gov freefile Many states accept a copy of Form W-4 with employer information added. Visit www irs gov freefile Visit the Office of Child Support Enforcement website at www. Visit www irs gov freefile acf. Visit www irs gov freefile hhs. Visit www irs gov freefile gov/programs/cse/newhire for more information. Visit www irs gov freefile W-4 request. Visit www irs gov freefile  Ask each new employee to complete the 2014 Form W-4. Visit www irs gov freefile See section 9. Visit www irs gov freefile Name and social security number. Visit www irs gov freefile  Record each new employee's name and number from his or her social security card. Visit www irs gov freefile Any employee without a social security card should apply for one. Visit www irs gov freefile See section 4. Visit www irs gov freefile Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Visit www irs gov freefile  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. Visit www irs gov freefile Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Visit www irs gov freefile 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. Visit www irs gov freefile See section 13 for more information. Visit www irs gov freefile Income tax withholding. Visit www irs gov freefile  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. Visit www irs gov freefile If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Visit www irs gov freefile 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. Visit www irs gov freefile Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Visit www irs gov freefile See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Visit www irs gov freefile Publication 15-A includes information about withholding on pensions and annuities. Visit www irs gov freefile Zero wage return. Visit www irs gov freefile  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. Visit www irs gov freefile The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/efile. Visit www irs gov freefile Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Visit www irs gov freefile Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Visit www irs gov freefile Each item in this list has a page reference to a more detailed discussion in this publication. Visit www irs gov freefile   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. Visit www irs gov freefile 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. Visit www irs gov freefile 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). Visit www irs gov freefile Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Visit www irs gov freefile 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. Visit www irs gov freefile If you file 250 or more Forms 1099, you must file them electronically. Visit www irs gov freefile If you file 250 or more Forms W-2, you must file them electronically. Visit www irs gov freefile SSA will not accept Forms W-2 and W-3 filed on magnetic media. Visit www irs gov freefile Information reporting customer service site. Visit www irs gov freefile  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. Visit www irs gov freefile 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). Visit www irs gov freefile The center can also be reached by email at mccirp@irs. Visit www irs gov freefile gov. Visit www irs gov freefile Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Visit www irs gov freefile 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. Visit www irs gov freefile Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Visit www irs gov freefile 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. Visit www irs gov freefile Military retirement. Visit www irs gov freefile Gambling winnings. Visit www irs gov freefile Indian gaming profits. Visit www irs gov freefile Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Visit www irs gov freefile Payments subject to backup withholding. Visit www irs gov freefile For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Visit www irs gov freefile 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. Visit www irs gov freefile Distributions from nonqualified pension plans and deferred compensation plans. Visit www irs gov freefile  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. Visit www irs gov freefile 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. Visit www irs gov freefile ; income tax withheld must be reported on Form 945. Visit www irs gov freefile Backup withholding. Visit www irs gov freefile  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). Visit www irs gov freefile This withholding is referred to as “backup withholding. Visit www irs gov freefile ” 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. Visit www irs gov freefile In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Visit www irs gov freefile 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. Visit www irs gov freefile 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. Visit www irs gov freefile 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. Visit www irs gov freefile 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. Visit www irs gov freefile For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Visit www irs gov freefile Recordkeeping Keep all records of employment taxes for at least 4 years. Visit www irs gov freefile These should be available for IRS review. Visit www irs gov freefile Your records should include the following information. Visit www irs gov freefile Your EIN. Visit www irs gov freefile Amounts and dates of all wage, annuity, and pension payments. Visit www irs gov freefile Amounts of tips reported to you by your employees. Visit www irs gov freefile Records of allocated tips. Visit www irs gov freefile The fair market value of in-kind wages paid. Visit www irs gov freefile Names, addresses, social security numbers, and occupations of employees and recipients. Visit www irs gov freefile Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Visit www irs gov freefile Dates of employment for each employee. Visit www irs gov freefile 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. Visit www irs gov freefile Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Visit www irs gov freefile Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Visit www irs gov freefile Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Visit www irs gov freefile Copies of returns filed and confirmation numbers. Visit www irs gov freefile Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Visit www irs gov freefile Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Visit www irs gov freefile Do not mail Form 8822-B with your employment tax return. Visit www irs gov freefile Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Visit www irs gov freefile The list includes only the following: DHL Express (DHL): DHL Same Day Service. Visit www irs gov freefile Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Visit www irs gov freefile United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Visit www irs gov freefile M. Visit www irs gov freefile , UPS Worldwide Express Plus, and UPS Worldwide Express. Visit www irs gov freefile For the IRS mailing address to use if you are using a private delivery service, go to IRS. Visit www irs gov freefile gov and enter “private delivery service” in the search box. Visit www irs gov freefile Your private delivery service can tell you how to get written proof of the mailing date. Visit www irs gov freefile   Private delivery services cannot deliver items to P. Visit www irs gov freefile O. Visit www irs gov freefile boxes. Visit www irs gov freefile You must use the U. Visit www irs gov freefile S. Visit www irs gov freefile Postal Service to mail any item to an IRS P. Visit www irs gov freefile O. Visit www irs gov freefile box address. Visit www irs gov freefile Telephone Help Tax questions. Visit www irs gov freefile   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Visit www irs gov freefile Help for people with disabilities. Visit www irs gov freefile  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. Visit www irs gov freefile You may also use this number for assistance with unresolved tax problems. Visit www irs gov freefile Recorded tax information (TeleTax). Visit www irs gov freefile  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Visit www irs gov freefile You can listen to up to three topics on each call you make. Visit www irs gov freefile Touch-Tone service is available 24 hours a day, 7 days a week. Visit www irs gov freefile TeleTax topics are also available on the IRS website at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/taxtopics. Visit www irs gov freefile Most tax topics listed below are also available in Spanish. Visit www irs gov freefile For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Visit www irs gov freefile A list of employment tax topics is provided next. Visit www irs gov freefile Select, by number, the topic you want to hear and call 1-800-829-4477. Visit www irs gov freefile For the directory of all topics, select Topic 123. Visit www irs gov freefile Teletax Topics Topic No. Visit www irs gov freefile 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. Visit www irs gov freefile Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Visit www irs gov freefile  Visit the IRS website at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/businesses and click on the Employment Taxes link under Businesses Topics. Visit www irs gov freefile Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/businesses. Visit www irs gov freefile To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Visit www irs gov freefile You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Visit www irs gov freefile 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. Visit www irs gov freefile Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Visit www irs gov freefile socialsecurity. Visit www irs gov freefile gov/employer to register for Business Services Online. Visit www irs gov freefile 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. Visit www irs gov freefile 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. Visit www irs gov freefile Form W-3 will be created for you based on your Forms W-2. Visit www irs gov freefile 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. Visit www irs gov freefile There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Visit www irs gov freefile See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Visit www irs gov freefile Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Visit www irs gov freefile The penalty is $25 or 2% of the payment, whichever is more. Visit www irs gov freefile However, the penalty on dishonored payments of $24. Visit www irs gov freefile 99 or less is an amount equal to the payment. Visit www irs gov freefile For example, a dishonored payment of $18 is charged a penalty of $18. Visit www irs gov freefile Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Visit www irs gov freefile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Visit www irs gov freefile 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. Visit www irs gov freefile Calendar The following is a list of important dates. Visit www irs gov freefile Also see Publication 509, Tax Calendars. Visit www irs gov freefile   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. Visit www irs gov freefile 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. Visit www irs gov freefile However, a statewide legal holiday does not delay the due date of federal tax deposits. Visit www irs gov freefile See Deposits on Business Days Only in section 11. Visit www irs gov freefile 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. Visit www irs gov freefile S. Visit www irs gov freefile Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Visit www irs gov freefile See Private Delivery Services under Reminders for more information. Visit www irs gov freefile Introduction This publication explains your tax responsibilities as an employer. Visit www irs gov freefile It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Visit www irs gov freefile 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. Visit www irs gov freefile This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Visit www irs gov freefile References to “income tax” in this guide apply only to “federal” income tax. Visit www irs gov freefile Contact your state or local tax department to determine if their rules are different. Visit www irs gov freefile Additional employment tax information is available in Publication 15-A. Visit www irs gov freefile Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Visit www irs gov freefile 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. Visit www irs gov freefile Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Visit www irs gov freefile Income tax. Visit www irs gov freefile Social security tax. Visit www irs gov freefile Medicare tax. Visit www irs gov freefile FUTA tax. Visit www irs gov freefile There are exceptions to these requirements. Visit www irs gov freefile See section 15 for guidance. Visit www irs gov freefile Railroad retirement taxes are explained in the Instructions for Form CT-1. Visit www irs gov freefile Comments and suggestions. Visit www irs gov freefile   We welcome your comments about this publication and your suggestions for future editions. Visit www irs gov freefile   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Visit www irs gov freefile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Visit www irs gov freefile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Visit www irs gov freefile   You can also send us comments from www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/formspubs. Visit www irs gov freefile Click on More Information and then click on Comment on Tax Forms and Publications. Visit www irs gov freefile   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. Visit www irs gov freefile Federal Government employers. Visit www irs gov freefile   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Visit www irs gov freefile State and local government employers. Visit www irs gov freefile   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. Visit www irs gov freefile Most elected and appointed public officials of state or local governments are employees under common law rules. Visit www irs gov freefile See chapter 3 of Publication 963, Federal-State Reference Guide. Visit www irs gov freefile In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Visit www irs gov freefile See section 15 for more information on the exceptions. Visit www irs gov freefile   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. Visit www irs gov freefile irs. Visit www irs gov freefile gov/pub/irs-irbs/irb00-06. Visit www irs gov freefile pdf. Visit www irs gov freefile   You can get information on reporting and social security coverage from your local IRS office. Visit www irs gov freefile If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Visit www irs gov freefile To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Visit www irs gov freefile ncsssa. Visit www irs gov freefile org. Visit www irs gov freefile Disregarded entities and qualified subchapter S subsidiaries (QSubs). Visit www irs gov freefile   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Visit www irs gov freefile 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. Visit www irs gov freefile See Regulations sections 1. Visit www irs gov freefile 1361-4(a)(7) and 301. Visit www irs gov freefile 7701-2(c)(2)(iv). Visit www irs gov freefile COBRA premium assistance credit. Visit www irs gov freefile   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. Visit www irs gov freefile 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. Visit www irs gov freefile Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Visit www irs gov freefile Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Visit www irs gov freefile Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Visit www irs gov freefile For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Visit www irs gov freefile   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. Visit www irs gov freefile 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. Visit www irs gov freefile   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. Visit www irs gov freefile The assistance for the coverage can last up to 15 months. Visit www irs gov freefile   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. Visit www irs gov freefile For more information see Notice 2009-27, 2009-16 I. Visit www irs gov freefile R. Visit www irs gov freefile B. Visit www irs gov freefile 838, available at www. Visit www irs gov freefile irs. Visit www irs gov freefile gov/irb/2009-16_irb/ar09. Visit www irs gov freefile html. Visit www irs gov freefile   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. Visit www irs gov freefile   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Visit www irs gov freefile The reimbursement is made through a credit against the employer's employment tax liabilities. Visit www irs gov freefile For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Visit www irs gov freefile The credit is treated as a deposit made on the first day of the return period (quarter or year). Visit www irs gov freefile In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Visit www irs gov freefile 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. Visit www irs gov freefile   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Visit www irs gov freefile Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Visit www irs gov freefile 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. Visit www irs gov freefile In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Visit www irs gov freefile 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. Visit www irs gov freefile Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Visit www irs gov freefile 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. Visit www irs gov freefile   For more information, visit IRS. Visit www irs gov freefile gov and enter “COBRA” in the search box. Visit www irs gov freefile Prev  Up  Next   Home   More Online Publications