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

What If I Didn T File My 2012 Taxes

How To File State And Federal Taxes For Free Online2011 Federal Tax Form 1040 Ez InstructionsFile Back TaxesFile Back TaxWww Myfreetaxes Com McrsvpWhen Is The Last Day To File Taxes 2014Www 1040ez ComIncome Tax FormsFile 2012 Taxes Free OnlineEfile ExtensionCan I File My 2012 Taxes NowE Filing Income TaxTax Form 2012Free 2012 Tax Filing OnlineDownload A 1040ez Federal Tax Form1040 Easy Form 2014File Extension For Taxes 2012Free 2011 TaxFile 2005 Taxes Free2012 1040 Tax FormsCan You E File A 1040xIrs Form 48681040ez Form PrintableAmended Tax Return FormH&r Block Tax Software2011 Irs Form 1040File 2006 Tax Return1040ez BookletRevised Tax ReturnIrs Gov FormsHow Do You Amend Taxes2012 Irs Tax FormsFree State Tax Online Filing2012 Income Tax ReturnsWww Irs Gov Efile ComFederal Free State TaxI Need To File My State Taxes OnlyHow To Amend 2012 Tax ReturnFree State E File Tax ReturnIrs Tax Forms

What If I Didn T File My 2012 Taxes

What if i didn t file my 2012 taxes 14. What if i didn t file my 2012 taxes   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. What if i didn t file my 2012 taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). What if i didn t file my 2012 taxes Custom application of fertilizer and pesticide. What if i didn t file my 2012 taxes Fuel not used for farming. What if i didn t file my 2012 taxes Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. What if i didn t file my 2012 taxes Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. What if i didn t file my 2012 taxes You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. What if i didn t file my 2012 taxes Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. What if i didn t file my 2012 taxes The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. What if i didn t file my 2012 taxes Use on a farm for farming purposes. What if i didn t file my 2012 taxes Off-highway business use. What if i didn t file my 2012 taxes Uses other than as a fuel in a propulsion engine, such as home use. What if i didn t file my 2012 taxes Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. What if i didn t file my 2012 taxes See Publication 510, Excise Taxes, for more information. What if i didn t file my 2012 taxes Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. What if i didn t file my 2012 taxes Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. What if i didn t file my 2012 taxes See Table 14-1 for a list of available fuel tax credits and refunds. What if i didn t file my 2012 taxes Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. What if i didn t file my 2012 taxes Farm. What if i didn t file my 2012 taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. What if i didn t file my 2012 taxes It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. What if i didn t file my 2012 taxes A fish farm is an area where fish are grown or raised and not merely caught or harvested. What if i didn t file my 2012 taxes Table 14-1. What if i didn t file my 2012 taxes Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. What if i didn t file my 2012 taxes Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. What if i didn t file my 2012 taxes 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. What if i didn t file my 2012 taxes See Reg. What if i didn t file my 2012 taxes 48. What if i didn t file my 2012 taxes 6427-10 (b)(1) for the definition of a blocked pump. What if i didn t file my 2012 taxes 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. What if i didn t file my 2012 taxes It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. What if i didn t file my 2012 taxes Farming purposes. What if i didn t file my 2012 taxes   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. What if i didn t file my 2012 taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. What if i didn t file my 2012 taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. What if i didn t file my 2012 taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. What if i didn t file my 2012 taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. What if i didn t file my 2012 taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. What if i didn t file my 2012 taxes The more-than-one-half test applies separately to each commodity. What if i didn t file my 2012 taxes Commodity means a single raw product. What if i didn t file my 2012 taxes For example, apples and peaches are two separate commodities. What if i didn t file my 2012 taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. What if i didn t file my 2012 taxes Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. What if i didn t file my 2012 taxes   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. What if i didn t file my 2012 taxes Therefore, you can still claim the credit or refund for the fuel so used. What if i didn t file my 2012 taxes However, see Custom application of fertilizer and pesticide, later. What if i didn t file my 2012 taxes If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. What if i didn t file my 2012 taxes Buyer of fuel, including undyed diesel fuel or undyed kerosene. What if i didn t file my 2012 taxes   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. What if i didn t file my 2012 taxes For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. What if i didn t file my 2012 taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). What if i didn t file my 2012 taxes   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. What if i didn t file my 2012 taxes However, see Custom application of fertilizer and pesticide, next. What if i didn t file my 2012 taxes Also see Dyed Diesel Fuel and Dyed Kerosene, later. What if i didn t file my 2012 taxes Example. What if i didn t file my 2012 taxes Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. What if i didn t file my 2012 taxes Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. What if i didn t file my 2012 taxes In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. What if i didn t file my 2012 taxes Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. What if i didn t file my 2012 taxes Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. What if i didn t file my 2012 taxes No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. What if i didn t file my 2012 taxes In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. What if i didn t file my 2012 taxes Custom application of fertilizer and pesticide. What if i didn t file my 2012 taxes   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. What if i didn t file my 2012 taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. What if i didn t file my 2012 taxes For applicators using highway vehicles, only the fuel used on the farm is exempt. What if i didn t file my 2012 taxes Fuel used traveling on the highway to and from the farm is taxable. What if i didn t file my 2012 taxes Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. What if i didn t file my 2012 taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. What if i didn t file my 2012 taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. What if i didn t file my 2012 taxes A sample waiver is included as Model Waiver L in the appendix of Publication 510. What if i didn t file my 2012 taxes A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. What if i didn t file my 2012 taxes To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. What if i didn t file my 2012 taxes However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. What if i didn t file my 2012 taxes Fuel not used for farming. What if i didn t file my 2012 taxes   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. What if i didn t file my 2012 taxes Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. What if i didn t file my 2012 taxes For personal use, such as lawn mowing. What if i didn t file my 2012 taxes In processing, packaging, freezing, or canning operations. What if i didn t file my 2012 taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. What if i didn t file my 2012 taxes All-terrain vehicles (ATVs). What if i didn t file my 2012 taxes   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. What if i didn t file my 2012 taxes Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. What if i didn t file my 2012 taxes If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. What if i didn t file my 2012 taxes Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. What if i didn t file my 2012 taxes For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. What if i didn t file my 2012 taxes Excise tax applies to the fuel used by the truck on the highways. What if i didn t file my 2012 taxes In this situation, undyed (taxed) fuel should be purchased for the truck. What if i didn t file my 2012 taxes You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. What if i didn t file my 2012 taxes You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. What if i didn t file my 2012 taxes Penalty. What if i didn t file my 2012 taxes   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. What if i didn t file my 2012 taxes The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. What if i didn t file my 2012 taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. What if i didn t file my 2012 taxes For more information on this penalty, see Publication 510. What if i didn t file my 2012 taxes Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. What if i didn t file my 2012 taxes Off-highway business use. What if i didn t file my 2012 taxes   This is any use of fuel in a trade or business or in an income-producing activity. What if i didn t file my 2012 taxes The use must not be in a highway vehicle registered or required to be registered for use on public highways. What if i didn t file my 2012 taxes Off-highway business use generally does not include any use in a recreational motorboat. What if i didn t file my 2012 taxes Examples. What if i didn t file my 2012 taxes   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. What if i didn t file my 2012 taxes In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. What if i didn t file my 2012 taxes   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. What if i didn t file my 2012 taxes For more information, see Publication 510. What if i didn t file my 2012 taxes Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. What if i didn t file my 2012 taxes This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. What if i didn t file my 2012 taxes Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. What if i didn t file my 2012 taxes How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. What if i didn t file my 2012 taxes The basic rules for claiming credits and refunds are listed in Table 14-2 . What if i didn t file my 2012 taxes Table 14-2. What if i didn t file my 2012 taxes Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. What if i didn t file my 2012 taxes   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. What if i didn t file my 2012 taxes Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. What if i didn t file my 2012 taxes You do not have to use any special form, but the records should establish the following information. What if i didn t file my 2012 taxes The total number of gallons bought and used during the period covered by your claim. What if i didn t file my 2012 taxes The dates of the purchases. What if i didn t file my 2012 taxes The names and addresses of suppliers and amounts bought from each during the period covered by your claim. What if i didn t file my 2012 taxes The nontaxable use for which you used the fuel. What if i didn t file my 2012 taxes The number of gallons used for each nontaxable use. What if i didn t file my 2012 taxes It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. What if i didn t file my 2012 taxes For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. What if i didn t file my 2012 taxes Credit or refund. What if i didn t file my 2012 taxes   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. What if i didn t file my 2012 taxes If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. What if i didn t file my 2012 taxes Credit only. What if i didn t file my 2012 taxes   You can claim the following taxes only as a credit on your income tax return. What if i didn t file my 2012 taxes Tax on gasoline and aviation gasoline you used on a farm for farming purposes. What if i didn t file my 2012 taxes Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. What if i didn t file my 2012 taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. What if i didn t file my 2012 taxes Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. What if i didn t file my 2012 taxes Do not claim a credit for any excise tax for which you have filed a refund claim. What if i didn t file my 2012 taxes How to claim a credit. What if i didn t file my 2012 taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. What if i didn t file my 2012 taxes Individuals. What if i didn t file my 2012 taxes   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. What if i didn t file my 2012 taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. What if i didn t file my 2012 taxes Partnership. What if i didn t file my 2012 taxes   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. What if i didn t file my 2012 taxes , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. What if i didn t file my 2012 taxes Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. What if i didn t file my 2012 taxes An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes Return of Income for Electing Large Partnerships. What if i didn t file my 2012 taxes Other entities. What if i didn t file my 2012 taxes   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. What if i didn t file my 2012 taxes When to claim a credit. What if i didn t file my 2012 taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel. What if i didn t file my 2012 taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. What if i didn t file my 2012 taxes A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. What if i didn t file my 2012 taxes Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. What if i didn t file my 2012 taxes Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). What if i didn t file my 2012 taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. What if i didn t file my 2012 taxes If you file Form 720, you can use its Schedule C for your refund claims for the quarter. What if i didn t file my 2012 taxes See the Instructions for Form 720. What if i didn t file my 2012 taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. What if i didn t file my 2012 taxes You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. What if i didn t file my 2012 taxes This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. What if i didn t file my 2012 taxes If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. What if i didn t file my 2012 taxes If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. What if i didn t file my 2012 taxes Only one claim can be filed for a quarter. What if i didn t file my 2012 taxes You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. What if i didn t file my 2012 taxes You must claim a credit on your income tax return for the tax. What if i didn t file my 2012 taxes How to file a quarterly claim. What if i didn t file my 2012 taxes   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. What if i didn t file my 2012 taxes Send it to the address shown in the instructions. What if i didn t file my 2012 taxes If you file Form 720, you can use its Schedule C for your refund claims. What if i didn t file my 2012 taxes See the Instructions for Form 720. What if i didn t file my 2012 taxes When to file a quarterly claim. What if i didn t file my 2012 taxes   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. What if i didn t file my 2012 taxes If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. What if i didn t file my 2012 taxes    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. What if i didn t file my 2012 taxes 001 per gallon is generally not subject to credit or refund. What if i didn t file my 2012 taxes Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. What if i didn t file my 2012 taxes Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. What if i didn t file my 2012 taxes Cash method. What if i didn t file my 2012 taxes   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. What if i didn t file my 2012 taxes If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. What if i didn t file my 2012 taxes If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. What if i didn t file my 2012 taxes Example. What if i didn t file my 2012 taxes Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. What if i didn t file my 2012 taxes On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. What if i didn t file my 2012 taxes Then, on Form 4136, she claimed the $110 as a credit. What if i didn t file my 2012 taxes Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. What if i didn t file my 2012 taxes Accrual method. What if i didn t file my 2012 taxes   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. What if i didn t file my 2012 taxes It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. What if i didn t file my 2012 taxes Example. What if i didn t file my 2012 taxes Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. What if i didn t file my 2012 taxes On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. What if i didn t file my 2012 taxes On Form 4136, Patty claims the $155 as a credit. What if i didn t file my 2012 taxes She reports the $155 as other income on line 8b of her 2012 Schedule F. What if i didn t file my 2012 taxes Prev  Up  Next   Home   More Online Publications
Español

U.S. Army

Focusing on land operations, the U.S. Army organizes, trains, and equips active duty and Reserve forces to preserve the peace, security, and defense of the United States.

Contact the Agency or Department

Website: U.S. Army

Contact In-Person: Army Recruiter Locator Locate Active Duty Army Personnel

Address: 1400 Defense Pentagon
Washington, DC 20301-1400

The What If I Didn T File My 2012 Taxes

What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/pub15. What if i didn t file my 2012 taxes What's New Social security and Medicare tax for 2014. What if i didn t file my 2012 taxes  The social security tax rate is 6. What if i didn t file my 2012 taxes 2% each for the employee and employer, unchanged from 2013. What if i didn t file my 2012 taxes The social security wage base limit is $117,000. What if i didn t file my 2012 taxes The Medicare tax rate is 1. What if i didn t file my 2012 taxes 45% each for the employee and employer, unchanged from 2013. What if i didn t file my 2012 taxes There is no wage base limit for Medicare tax. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. What if i didn t file my 2012 taxes 2014 withholdng tables. What if i didn t file my 2012 taxes  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. What if i didn t file my 2012 taxes Withholding allowance. What if i didn t file my 2012 taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. What if i didn t file my 2012 taxes Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). What if i didn t file my 2012 taxes  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. What if i didn t file my 2012 taxes A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. What if i didn t file my 2012 taxes For more information see Notice 2013-77, 2013-50 I. What if i didn t file my 2012 taxes R. What if i didn t file my 2012 taxes B. What if i didn t file my 2012 taxes 632, available at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/irb/2013-50_IRB/ar10. What if i didn t file my 2012 taxes html. What if i didn t file my 2012 taxes Change of responsible party. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes Form 8822-B must be filed within 60 days of the change. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For a definition of “responsible party,” see the Form 8822-B instructions. What if i didn t file my 2012 taxes Same-sex marriage. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. What if i didn t file my 2012 taxes R. What if i didn t file my 2012 taxes B. What if i didn t file my 2012 taxes 201, available at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/irb/2013-38_IRB/ar07. What if i didn t file my 2012 taxes html. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Notice 2013-61, 2013-44 I. What if i didn t file my 2012 taxes R. What if i didn t file my 2012 taxes B. What if i didn t file my 2012 taxes 432, is available at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/irb/2013-44_IRB/ar10. What if i didn t file my 2012 taxes html. What if i didn t file my 2012 taxes Reminders Additional Medicare Tax withholding. What if i didn t file my 2012 taxes  In addition to withholding Medicare tax at 1. What if i didn t file my 2012 taxes 45%, you must withhold a 0. What if i didn t file my 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Additional Medicare Tax is only imposed on the employee. What if i didn t file my 2012 taxes There is no employer share of Additional Medicare Tax. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For more information on Additional Medicare Tax, visit IRS. What if i didn t file my 2012 taxes gov and enter “Additional Medicare Tax” in the search box. What if i didn t file my 2012 taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For more information, visit IRS. What if i didn t file my 2012 taxes gov and enter “work opportunity tax credit” in the search box. What if i didn t file my 2012 taxes Outsourcing payroll duties. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes The employer remains responsible if the third party fails to perform any required action. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. What if i didn t file my 2012 taxes COBRA premium assistance credit. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes See COBRA premium assistance credit under Introduction. What if i didn t file my 2012 taxes Federal tax deposits must be made by electronic funds transfer. What if i didn t file my 2012 taxes  You must use electronic funds transfer to make all federal tax deposits. What if i didn t file my 2012 taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. What if i didn t file my 2012 taxes EFTPS is a free service provided by the Department of Treasury. What if i didn t file my 2012 taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. What if i didn t file my 2012 taxes For more information on making federal tax deposits, see How To Deposit in section 11. What if i didn t file my 2012 taxes To get more information about EFTPS or to enroll in EFTPS, visit www. What if i didn t file my 2012 taxes eftps. What if i didn t file my 2012 taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). What if i didn t file my 2012 taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. What if i didn t file my 2012 taxes You must receive written notice from the IRS to file Form 944. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. What if i didn t file my 2012 taxes For more information on requesting to file Form 944, visit IRS. What if i didn t file my 2012 taxes gov and enter “file employment taxes annually” in the search box. What if i didn t file my 2012 taxes Employers can request to file Forms 941 instead of Form 944. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. What if i didn t file my 2012 taxes For more information on requesting to file Form 944, visit IRS. What if i didn t file my 2012 taxes gov and enter “file employment taxes annually” in the search box. What if i didn t file my 2012 taxes Aggregate Form 941 filers. What if i didn t file my 2012 taxes  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. What if i didn t file my 2012 taxes Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. What if i didn t file my 2012 taxes To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. What if i didn t file my 2012 taxes Aggregate Form 940 filers. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. What if i didn t file my 2012 taxes Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. What if i didn t file my 2012 taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. What if i didn t file my 2012 taxes Spend less time and worry about taxes and more time running your business. What if i didn t file my 2012 taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. What if i didn t file my 2012 taxes For e-file, visit www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/efile for additional information. What if i didn t file my 2012 taxes For EFTPS, visit www. What if i didn t file my 2012 taxes eftps. What if i didn t file my 2012 taxes gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). What if i didn t file my 2012 taxes For electronic filing of Forms W-2, Wage and Tax Statement, visit www. What if i didn t file my 2012 taxes socialsecurity. What if i didn t file my 2012 taxes gov/employer. What if i didn t file my 2012 taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. What if i didn t file my 2012 taxes If a valid EIN is not provided, the return or payment will not be processed. What if i didn t file my 2012 taxes This may result in penalties and delays in processing your return or payment. What if i didn t file my 2012 taxes Electronic funds withdrawal (EFW). What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes However, do not use EFW to make federal tax deposits. What if i didn t file my 2012 taxes For more information on paying your taxes using EFW, visit the IRS website at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/e-pay. What if i didn t file my 2012 taxes A fee may be charged to file electronically. What if i didn t file my 2012 taxes Credit or debit card payments. What if i didn t file my 2012 taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/e-pay. What if i didn t file my 2012 taxes However, do not use credit or debit cards to make federal tax deposits. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Hiring New Employees Eligibility for employment. What if i didn t file my 2012 taxes  You must verify that each new employee is legally eligible to work in the United States. What if i didn t file my 2012 taxes This includes completing the U. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. What if i didn t file my 2012 taxes You can get the form from USCIS offices or by calling 1-800-870-3676. What if i didn t file my 2012 taxes Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. What if i didn t file my 2012 taxes uscis. What if i didn t file my 2012 taxes gov for more information. What if i didn t file my 2012 taxes New hire reporting. What if i didn t file my 2012 taxes  You are required to report any new employee to a designated state new hire registry. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Many states accept a copy of Form W-4 with employer information added. What if i didn t file my 2012 taxes Visit the Office of Child Support Enforcement website at www. What if i didn t file my 2012 taxes acf. What if i didn t file my 2012 taxes hhs. What if i didn t file my 2012 taxes gov/programs/cse/newhire for more information. What if i didn t file my 2012 taxes W-4 request. What if i didn t file my 2012 taxes  Ask each new employee to complete the 2014 Form W-4. What if i didn t file my 2012 taxes See section 9. What if i didn t file my 2012 taxes Name and social security number. What if i didn t file my 2012 taxes  Record each new employee's name and number from his or her social security card. What if i didn t file my 2012 taxes Any employee without a social security card should apply for one. What if i didn t file my 2012 taxes See section 4. What if i didn t file my 2012 taxes Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes See section 13 for more information. What if i didn t file my 2012 taxes Income tax withholding. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. What if i didn t file my 2012 taxes See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. What if i didn t file my 2012 taxes Publication 15-A includes information about withholding on pensions and annuities. What if i didn t file my 2012 taxes Zero wage return. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/efile. What if i didn t file my 2012 taxes Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. What if i didn t file my 2012 taxes Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. What if i didn t file my 2012 taxes Each item in this list has a page reference to a more detailed discussion in this publication. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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). What if i didn t file my 2012 taxes Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes If you file 250 or more Forms 1099, you must file them electronically. What if i didn t file my 2012 taxes If you file 250 or more Forms W-2, you must file them electronically. What if i didn t file my 2012 taxes SSA will not accept Forms W-2 and W-3 filed on magnetic media. What if i didn t file my 2012 taxes Information reporting customer service site. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes 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). What if i didn t file my 2012 taxes The center can also be reached by email at mccirp@irs. What if i didn t file my 2012 taxes gov. What if i didn t file my 2012 taxes Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Military retirement. What if i didn t file my 2012 taxes Gambling winnings. What if i didn t file my 2012 taxes Indian gaming profits. What if i didn t file my 2012 taxes Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. What if i didn t file my 2012 taxes Payments subject to backup withholding. What if i didn t file my 2012 taxes For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Distributions from nonqualified pension plans and deferred compensation plans. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes ; income tax withheld must be reported on Form 945. What if i didn t file my 2012 taxes Backup withholding. What if i didn t file my 2012 taxes  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). What if i didn t file my 2012 taxes This withholding is referred to as “backup withholding. What if i didn t file my 2012 taxes ” 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. What if i didn t file my 2012 taxes In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). What if i didn t file my 2012 taxes Recordkeeping Keep all records of employment taxes for at least 4 years. What if i didn t file my 2012 taxes These should be available for IRS review. What if i didn t file my 2012 taxes Your records should include the following information. What if i didn t file my 2012 taxes Your EIN. What if i didn t file my 2012 taxes Amounts and dates of all wage, annuity, and pension payments. What if i didn t file my 2012 taxes Amounts of tips reported to you by your employees. What if i didn t file my 2012 taxes Records of allocated tips. What if i didn t file my 2012 taxes The fair market value of in-kind wages paid. What if i didn t file my 2012 taxes Names, addresses, social security numbers, and occupations of employees and recipients. What if i didn t file my 2012 taxes Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. What if i didn t file my 2012 taxes Dates of employment for each employee. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). What if i didn t file my 2012 taxes Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). What if i didn t file my 2012 taxes Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. What if i didn t file my 2012 taxes Copies of returns filed and confirmation numbers. What if i didn t file my 2012 taxes Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. What if i didn t file my 2012 taxes Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. What if i didn t file my 2012 taxes Do not mail Form 8822-B with your employment tax return. What if i didn t file my 2012 taxes Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. What if i didn t file my 2012 taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. What if i didn t file my 2012 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. What if i didn t file my 2012 taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. What if i didn t file my 2012 taxes M. What if i didn t file my 2012 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. What if i didn t file my 2012 taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. What if i didn t file my 2012 taxes gov and enter “private delivery service” in the search box. What if i didn t file my 2012 taxes Your private delivery service can tell you how to get written proof of the mailing date. What if i didn t file my 2012 taxes   Private delivery services cannot deliver items to P. What if i didn t file my 2012 taxes O. What if i didn t file my 2012 taxes boxes. What if i didn t file my 2012 taxes You must use the U. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes Postal Service to mail any item to an IRS P. What if i didn t file my 2012 taxes O. What if i didn t file my 2012 taxes box address. What if i didn t file my 2012 taxes Telephone Help Tax questions. What if i didn t file my 2012 taxes   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. What if i didn t file my 2012 taxes Help for people with disabilities. What if i didn t file my 2012 taxes  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. What if i didn t file my 2012 taxes You may also use this number for assistance with unresolved tax problems. What if i didn t file my 2012 taxes Recorded tax information (TeleTax). What if i didn t file my 2012 taxes  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. What if i didn t file my 2012 taxes You can listen to up to three topics on each call you make. What if i didn t file my 2012 taxes Touch-Tone service is available 24 hours a day, 7 days a week. What if i didn t file my 2012 taxes TeleTax topics are also available on the IRS website at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/taxtopics. What if i didn t file my 2012 taxes Most tax topics listed below are also available in Spanish. What if i didn t file my 2012 taxes For a complete list of TeleTax topics in Spanish, visit the IRS website at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. What if i didn t file my 2012 taxes A list of employment tax topics is provided next. What if i didn t file my 2012 taxes Select, by number, the topic you want to hear and call 1-800-829-4477. What if i didn t file my 2012 taxes For the directory of all topics, select Topic 123. What if i didn t file my 2012 taxes Teletax Topics Topic No. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. What if i didn t file my 2012 taxes  Visit the IRS website at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/businesses and click on the Employment Taxes link under Businesses Topics. What if i didn t file my 2012 taxes Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/businesses. What if i didn t file my 2012 taxes To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. What if i didn t file my 2012 taxes You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. What if i didn t file my 2012 taxes socialsecurity. What if i didn t file my 2012 taxes gov/employer to register for Business Services Online. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Form W-3 will be created for you based on your Forms W-2. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. What if i didn t file my 2012 taxes See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. What if i didn t file my 2012 taxes Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. What if i didn t file my 2012 taxes The penalty is $25 or 2% of the payment, whichever is more. What if i didn t file my 2012 taxes However, the penalty on dishonored payments of $24. What if i didn t file my 2012 taxes 99 or less is an amount equal to the payment. What if i didn t file my 2012 taxes For example, a dishonored payment of $18 is charged a penalty of $18. What if i didn t file my 2012 taxes Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. What if i didn t file my 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Calendar The following is a list of important dates. What if i didn t file my 2012 taxes Also see Publication 509, Tax Calendars. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. What if i didn t file my 2012 taxes See Deposits on Business Days Only in section 11. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes S. What if i didn t file my 2012 taxes Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. What if i didn t file my 2012 taxes See Private Delivery Services under Reminders for more information. What if i didn t file my 2012 taxes Introduction This publication explains your tax responsibilities as an employer. What if i didn t file my 2012 taxes It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. What if i didn t file my 2012 taxes References to “income tax” in this guide apply only to “federal” income tax. What if i didn t file my 2012 taxes Contact your state or local tax department to determine if their rules are different. What if i didn t file my 2012 taxes Additional employment tax information is available in Publication 15-A. What if i didn t file my 2012 taxes Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. What if i didn t file my 2012 taxes Income tax. What if i didn t file my 2012 taxes Social security tax. What if i didn t file my 2012 taxes Medicare tax. What if i didn t file my 2012 taxes FUTA tax. What if i didn t file my 2012 taxes There are exceptions to these requirements. What if i didn t file my 2012 taxes See section 15 for guidance. What if i didn t file my 2012 taxes Railroad retirement taxes are explained in the Instructions for Form CT-1. What if i didn t file my 2012 taxes Comments and suggestions. What if i didn t file my 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. What if i didn t file my 2012 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. What if i didn t file my 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. What if i didn t file my 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. What if i didn t file my 2012 taxes   You can also send us comments from www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/formspubs. What if i didn t file my 2012 taxes Click on More Information and then click on Comment on Tax Forms and Publications. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes Federal Government employers. What if i didn t file my 2012 taxes   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. What if i didn t file my 2012 taxes State and local government employers. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes Most elected and appointed public officials of state or local governments are employees under common law rules. What if i didn t file my 2012 taxes See chapter 3 of Publication 963, Federal-State Reference Guide. What if i didn t file my 2012 taxes In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. What if i didn t file my 2012 taxes See section 15 for more information on the exceptions. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/pub/irs-irbs/irb00-06. What if i didn t file my 2012 taxes pdf. What if i didn t file my 2012 taxes   You can get information on reporting and social security coverage from your local IRS office. What if i didn t file my 2012 taxes If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. What if i didn t file my 2012 taxes To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. What if i didn t file my 2012 taxes ncsssa. What if i didn t file my 2012 taxes org. What if i didn t file my 2012 taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). What if i didn t file my 2012 taxes   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes See Regulations sections 1. What if i didn t file my 2012 taxes 1361-4(a)(7) and 301. What if i didn t file my 2012 taxes 7701-2(c)(2)(iv). What if i didn t file my 2012 taxes COBRA premium assistance credit. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). What if i didn t file my 2012 taxes Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. What if i didn t file my 2012 taxes Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. What if i didn t file my 2012 taxes For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes The assistance for the coverage can last up to 15 months. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes For more information see Notice 2009-27, 2009-16 I. What if i didn t file my 2012 taxes R. What if i didn t file my 2012 taxes B. What if i didn t file my 2012 taxes 838, available at www. What if i didn t file my 2012 taxes irs. What if i didn t file my 2012 taxes gov/irb/2009-16_irb/ar09. What if i didn t file my 2012 taxes html. What if i didn t file my 2012 taxes   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. What if i didn t file my 2012 taxes   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. What if i didn t file my 2012 taxes The reimbursement is made through a credit against the employer's employment tax liabilities. What if i didn t file my 2012 taxes For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. What if i didn t file my 2012 taxes The credit is treated as a deposit made on the first day of the return period (quarter or year). What if i didn t file my 2012 taxes In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. What if i didn t file my 2012 taxes Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. What if i didn t file my 2012 taxes 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. What if i didn t file my 2012 taxes   For more information, visit IRS. What if i didn t file my 2012 taxes gov and enter “COBRA” in the search box. What if i didn t file my 2012 taxes Prev  Up  Next   Home   More Online Publications