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Where Can I Get A 2012 Tax Form

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Where Can I Get A 2012 Tax Form

Where can i get a 2012 tax form Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Where can i get a 2012 tax form Tax questions. Where can i get a 2012 tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/pub555. Where can i get a 2012 tax form What's New Same-sex marriages. Where can i get a 2012 tax form  For federal tax purposes, individuals of the same sex are 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. Where can i get a 2012 tax form The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Where can i get a 2012 tax form However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Where can i get a 2012 tax form The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form territories and possessions. Where can i get a 2012 tax form It means any domestic jurisdiction that has the legal authority to sanction marriages. Where can i get a 2012 tax form The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Where can i get a 2012 tax form If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Where can i get a 2012 tax form However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Where can i get a 2012 tax form For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Where can i get a 2012 tax form Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Where can i get a 2012 tax form gov. Where can i get a 2012 tax form Important Reminder Photographs of missing children. Where can i get a 2012 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where can i get a 2012 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where can i get a 2012 tax form 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. Where can i get a 2012 tax form Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Where can i get a 2012 tax form This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Where can i get a 2012 tax form Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Where can i get a 2012 tax form If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Where can i get a 2012 tax form However, sometimes it can be to your advantage to file separate returns. Where can i get a 2012 tax form If you and your spouse file separate returns, you have to determine your community income and your separate income. Where can i get a 2012 tax form Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Where can i get a 2012 tax form See Death of spouse , later. Where can i get a 2012 tax form Registered domestic partners. Where can i get a 2012 tax form    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Where can i get a 2012 tax form Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Where can i get a 2012 tax form   Registered domestic partners are not married for federal tax purposes. Where can i get a 2012 tax form They can use the single filing status, or if they qualify, the head of household filing status. Where can i get a 2012 tax form    You can find answers to frequently asked questions by going to www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Where can i get a 2012 tax form Comments and suggestions. Where can i get a 2012 tax form    We welcome your comments about this publication and your suggestions for future editions. Where can i get a 2012 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where can i get a 2012 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where can i get a 2012 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where can i get a 2012 tax form   You can send your comments from www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/formspubs. Where can i get a 2012 tax form Click on “More Information” and then on “Give us feedback on forms and publications. Where can i get a 2012 tax form ”   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. Where can i get a 2012 tax form Ordering forms and publications. Where can i get a 2012 tax form    Visit www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form 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. Where can i get a 2012 tax form Internal Revenue Service 1201 N. Where can i get a 2012 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where can i get a 2012 tax form    If you have a tax question, check the information available on IRS. Where can i get a 2012 tax form gov or call 1-800-829-1040. Where can i get a 2012 tax form We cannot answer tax questions sent to either of the above addresses. Where can i get a 2012 tax form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Where can i get a 2012 tax form Prev  Up  Next   Home   More Online Publications
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Where can i get a 2012 tax form Publication 15 - Main Content Table of Contents 1. Where can i get a 2012 tax form Employer Identification Number (EIN) 2. Where can i get a 2012 tax form Who Are Employees?Relief provisions. Where can i get a 2012 tax form Business Owned and Operated by Spouses 3. Where can i get a 2012 tax form Family Employees 4. Where can i get a 2012 tax form Employee's Social Security Number (SSN)Registering for SSNVS. Where can i get a 2012 tax form 5. Where can i get a 2012 tax form Wages and Other CompensationAccountable plan. Where can i get a 2012 tax form Nonaccountable plan. Where can i get a 2012 tax form Per diem or other fixed allowance. Where can i get a 2012 tax form 50% test. Where can i get a 2012 tax form Health Savings Accounts and medical savings accounts. Where can i get a 2012 tax form Nontaxable fringe benefits. Where can i get a 2012 tax form When fringe benefits are treated as paid. Where can i get a 2012 tax form Valuation of fringe benefits. Where can i get a 2012 tax form Withholding on fringe benefits. Where can i get a 2012 tax form Depositing taxes on fringe benefits. Where can i get a 2012 tax form 6. Where can i get a 2012 tax form TipsOrdering rule. Where can i get a 2012 tax form 7. Where can i get a 2012 tax form Supplemental Wages 8. Where can i get a 2012 tax form Payroll Period 9. Where can i get a 2012 tax form Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. Where can i get a 2012 tax form Required Notice to Employees About the Earned Income Credit (EIC) 11. Where can i get a 2012 tax form Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. Where can i get a 2012 tax form Filing Form 941 or Form 944 13. Where can i get a 2012 tax form Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. Where can i get a 2012 tax form Federal Unemployment (FUTA) TaxSuccessor employer. Where can i get a 2012 tax form Household employees. Where can i get a 2012 tax form When to deposit. Where can i get a 2012 tax form Household employees. Where can i get a 2012 tax form Electronic filing by reporting agents. Where can i get a 2012 tax form 16. Where can i get a 2012 tax form How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. Where can i get a 2012 tax form Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. Where can i get a 2012 tax form The EIN is a nine-digit number the IRS issues. Where can i get a 2012 tax form The digits are arranged as follows: 00-0000000. Where can i get a 2012 tax form It is used to identify the tax accounts of employers and certain others who have no employees. Where can i get a 2012 tax form Use your EIN on all of the items you send to the IRS and SSA. Where can i get a 2012 tax form For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. Where can i get a 2012 tax form If you do not have an EIN, you may apply for one online. Where can i get a 2012 tax form Go to the IRS. Where can i get a 2012 tax form gov and click on the Apply for an EIN Online link under Tools. Where can i get a 2012 tax form You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Where can i get a 2012 tax form Do not use an SSN in place of an EIN. Where can i get a 2012 tax form You should have only one EIN. Where can i get a 2012 tax form If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Where can i get a 2012 tax form Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Where can i get a 2012 tax form The IRS will tell you which number to use. Where can i get a 2012 tax form If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. Where can i get a 2012 tax form If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. Where can i get a 2012 tax form 2. Where can i get a 2012 tax form Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Where can i get a 2012 tax form See Publication 15-A for details on statutory employees and nonemployees. Where can i get a 2012 tax form Employee status under common law. Where can i get a 2012 tax form   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Where can i get a 2012 tax form This is so even when you give the employee freedom of action. Where can i get a 2012 tax form What matters is that you have the right to control the details of how the services are performed. Where can i get a 2012 tax form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Where can i get a 2012 tax form   Generally, people in business for themselves are not employees. Where can i get a 2012 tax form For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Where can i get a 2012 tax form However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Where can i get a 2012 tax form   If an employer-employee relationship exists, it does not matter what it is called. Where can i get a 2012 tax form The employee may be called an agent or independent contractor. Where can i get a 2012 tax form It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Where can i get a 2012 tax form Statutory employees. Where can i get a 2012 tax form   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. Where can i get a 2012 tax form Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. Where can i get a 2012 tax form An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. Where can i get a 2012 tax form A full-time life insurance salesperson who sells primarily for one company. Where can i get a 2012 tax form A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Where can i get a 2012 tax form A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Where can i get a 2012 tax form The orders must be for merchandise for resale or supplies for use in the customer's business. Where can i get a 2012 tax form The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Where can i get a 2012 tax form    Statutory nonemployees. Where can i get a 2012 tax form   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Where can i get a 2012 tax form They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. Where can i get a 2012 tax form H-2A agricultural workers. Where can i get a 2012 tax form   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Where can i get a 2012 tax form Treating employees as nonemployees. Where can i get a 2012 tax form   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. Where can i get a 2012 tax form You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. Where can i get a 2012 tax form The applicable rates depend on whether you filed required Forms 1099. Where can i get a 2012 tax form You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. Where can i get a 2012 tax form You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. Where can i get a 2012 tax form You continue to owe the full employer share of social security and Medicare taxes. Where can i get a 2012 tax form The employee remains liable for the employee share of social security and Medicare taxes. Where can i get a 2012 tax form See Internal Revenue Code section 3509 for details. Where can i get a 2012 tax form Also see the Instructions for Form 941-X. Where can i get a 2012 tax form   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. Where can i get a 2012 tax form Section 3509 is not available for reclassifying statutory employees. Where can i get a 2012 tax form See Statutory employees , earlier in this section. Where can i get a 2012 tax form   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Where can i get a 2012 tax form 2% plus 20% of the employee rate (see the Instructions for Form 941-X). Where can i get a 2012 tax form For Medicare taxes; employer rate of 1. Where can i get a 2012 tax form 45% plus 20% of the employee rate of 1. Where can i get a 2012 tax form 45%, for a total rate of 1. Where can i get a 2012 tax form 74% of wages. Where can i get a 2012 tax form For Additional Medicare Tax; 0. Where can i get a 2012 tax form 18% (20% of the employee rate of 0. Where can i get a 2012 tax form 9%) of wages subject to Additional Medicare Tax. Where can i get a 2012 tax form For income tax withholding, the rate is 1. Where can i get a 2012 tax form 5% of wages. Where can i get a 2012 tax form   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Where can i get a 2012 tax form 2% plus 40% of the employee rate (see the Instructions for Form 941-X). Where can i get a 2012 tax form For Medicare taxes; employer rate of 1. Where can i get a 2012 tax form 45% plus 40% of the employee rate of 1. Where can i get a 2012 tax form 45%, for a total rate of 2. Where can i get a 2012 tax form 03% of wages. Where can i get a 2012 tax form For Additional Medicare Tax; 0. Where can i get a 2012 tax form 36% (40% of the employee rate of 0. Where can i get a 2012 tax form 9%) of wages subject to Additional Medicare Tax. Where can i get a 2012 tax form For income tax withholding, the rate is 3. Where can i get a 2012 tax form 0% of wages. Where can i get a 2012 tax form Relief provisions. Where can i get a 2012 tax form   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. Where can i get a 2012 tax form To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. Where can i get a 2012 tax form You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. Where can i get a 2012 tax form See Publication 1976, Do You Qualify for Relief Under Section 530. Where can i get a 2012 tax form IRS help. Where can i get a 2012 tax form   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Where can i get a 2012 tax form Voluntary Classification Settlement Program (VCSP). Where can i get a 2012 tax form   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Where can i get a 2012 tax form To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Where can i get a 2012 tax form For more information visit IRS. Where can i get a 2012 tax form gov and enter “VCSP” in the search box. Where can i get a 2012 tax form Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Where can i get a 2012 tax form See Publication 541, Partnerships, for more details. Where can i get a 2012 tax form The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Where can i get a 2012 tax form Exception—Qualified joint venture. Where can i get a 2012 tax form   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Where can i get a 2012 tax form A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Where can i get a 2012 tax form   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Where can i get a 2012 tax form Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Where can i get a 2012 tax form   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Where can i get a 2012 tax form If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Where can i get a 2012 tax form Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Where can i get a 2012 tax form However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Where can i get a 2012 tax form    Note. Where can i get a 2012 tax form If your spouse is your employee, not your partner, see One spouse employed by another in section 3. Where can i get a 2012 tax form   For more information on qualified joint ventures, visit IRS. Where can i get a 2012 tax form gov and enter “qualified joint venture” in the search box. Where can i get a 2012 tax form Exception—Community income. Where can i get a 2012 tax form   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Where can i get a 2012 tax form You may still make an election to be taxed as a qualified joint venture instead of a partnership. Where can i get a 2012 tax form See Exception—Qualified joint venture , earlier. Where can i get a 2012 tax form 3. Where can i get a 2012 tax form Family Employees Child employed by parents. Where can i get a 2012 tax form   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. Where can i get a 2012 tax form If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. Where can i get a 2012 tax form However, see Covered services of a child or spouse , later in this section. Where can i get a 2012 tax form Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. Where can i get a 2012 tax form Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. Where can i get a 2012 tax form One spouse employed by another. Where can i get a 2012 tax form   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. Where can i get a 2012 tax form However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form Covered services of a child or spouse. Where can i get a 2012 tax form   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. Where can i get a 2012 tax form Parent employed by son or daughter. Where can i get a 2012 tax form   When the employer is a son or daughter employing his or her parent the following rules apply. Where can i get a 2012 tax form Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. Where can i get a 2012 tax form Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. Where can i get a 2012 tax form    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. Where can i get a 2012 tax form   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. Where can i get a 2012 tax form 4. Where can i get a 2012 tax form Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. Where can i get a 2012 tax form This requirement also applies to resident and nonresident alien employees. Where can i get a 2012 tax form You should ask your employee to show you his or her social security card. Where can i get a 2012 tax form The employee may show the card if it is available. Where can i get a 2012 tax form Do not accept a social security card that says “Not valid for employment. Where can i get a 2012 tax form ” A social security number issued with this legend does not permit employment. Where can i get a 2012 tax form You may, but are not required to, photocopy the social security card if the employee provides it. Where can i get a 2012 tax form If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Where can i get a 2012 tax form See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Where can i get a 2012 tax form Applying for a social security card. Where can i get a 2012 tax form   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. Where can i get a 2012 tax form You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. Where can i get a 2012 tax form socialsecurity. Where can i get a 2012 tax form gov/online/ss-5. Where can i get a 2012 tax form html. Where can i get a 2012 tax form The employee must complete and sign Form SS-5; it cannot be filed by the employer. Where can i get a 2012 tax form You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Where can i get a 2012 tax form Applying for a social security number. Where can i get a 2012 tax form   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Where can i get a 2012 tax form If you are filing electronically, enter all zeros (000-00-000) in the social security number field. Where can i get a 2012 tax form When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Where can i get a 2012 tax form Furnish copies B, C, and 2 of Form W-2c to the employee. Where can i get a 2012 tax form Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. Where can i get a 2012 tax form For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Where can i get a 2012 tax form socialsecurity. Where can i get a 2012 tax form gov/employer. Where can i get a 2012 tax form Advise your employee to correct the SSN on his or her original Form W-2. Where can i get a 2012 tax form Correctly record the employee's name and SSN. Where can i get a 2012 tax form   Record the name and number of each employee as they are shown on the employee's social security card. Where can i get a 2012 tax form If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Where can i get a 2012 tax form Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Where can i get a 2012 tax form If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. Where can i get a 2012 tax form It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. Where can i get a 2012 tax form IRS individual taxpayer identification numbers (ITINs) for aliens. Where can i get a 2012 tax form   Do not accept an ITIN in place of an SSN for employee identification or for work. Where can i get a 2012 tax form An ITIN is only available to resident and nonresident aliens who are not eligible for U. Where can i get a 2012 tax form S. Where can i get a 2012 tax form employment and need identification for other tax purposes. Where can i get a 2012 tax form You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). Where can i get a 2012 tax form    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Where can i get a 2012 tax form If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. Where can i get a 2012 tax form Do not use an ITIN in place of an SSN on Form W-2. Where can i get a 2012 tax form Verification of social security numbers. Where can i get a 2012 tax form   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Where can i get a 2012 tax form Visit www. Where can i get a 2012 tax form socialsecurity. Where can i get a 2012 tax form gov/employer/ssnv. Where can i get a 2012 tax form htm for more information. Where can i get a 2012 tax form Registering for SSNVS. Where can i get a 2012 tax form   You must register online and receive authorization from your employer to use SSNVS. Where can i get a 2012 tax form To register, visit SSA's website at www. Where can i get a 2012 tax form ssa. Where can i get a 2012 tax form gov/employer and click on the Business Services Online link. Where can i get a 2012 tax form Follow the registration instructions to obtain a user identification (ID) and password. Where can i get a 2012 tax form You will need to provide the following information about yourself and your company. Where can i get a 2012 tax form Name. Where can i get a 2012 tax form SSN. Where can i get a 2012 tax form Date of birth. Where can i get a 2012 tax form Type of employer. Where can i get a 2012 tax form EIN. Where can i get a 2012 tax form Company name, address, and telephone number. Where can i get a 2012 tax form Email address. Where can i get a 2012 tax form   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Where can i get a 2012 tax form You must enter the activation code online to use SSNVS. Where can i get a 2012 tax form 5. Where can i get a 2012 tax form Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. Where can i get a 2012 tax form The pay may be in cash or in other forms. Where can i get a 2012 tax form It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. Where can i get a 2012 tax form It does not matter how you measure or make the payments. Where can i get a 2012 tax form Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Where can i get a 2012 tax form Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. Where can i get a 2012 tax form More information. Where can i get a 2012 tax form   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Where can i get a 2012 tax form Also, see section 15 for exceptions to the general rules for wages. Where can i get a 2012 tax form Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Where can i get a 2012 tax form Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. Where can i get a 2012 tax form Employee business expense reimbursements. Where can i get a 2012 tax form   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. Where can i get a 2012 tax form How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. Where can i get a 2012 tax form If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. Where can i get a 2012 tax form   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. Where can i get a 2012 tax form Accountable plan. Where can i get a 2012 tax form   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. Where can i get a 2012 tax form They must have paid or incurred deductible expenses while performing services as your employees. Where can i get a 2012 tax form The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. Where can i get a 2012 tax form They must substantiate these expenses to you within a reasonable period of time. Where can i get a 2012 tax form They must return any amounts in excess of substantiated expenses within a reasonable period of time. Where can i get a 2012 tax form   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. Where can i get a 2012 tax form This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. Where can i get a 2012 tax form   A reasonable period of time depends on the facts and circumstances. Where can i get a 2012 tax form Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Where can i get a 2012 tax form Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. Where can i get a 2012 tax form Nonaccountable plan. Where can i get a 2012 tax form   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. Where can i get a 2012 tax form   See section 7 for more information on supplemental wages. Where can i get a 2012 tax form Per diem or other fixed allowance. Where can i get a 2012 tax form   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. Where can i get a 2012 tax form In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. Where can i get a 2012 tax form The 2013 standard mileage rate for auto expenses was 56. Where can i get a 2012 tax form 5 cents per mile. Where can i get a 2012 tax form The rate for 2014 is 56 cents per mile. Where can i get a 2012 tax form   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Where can i get a 2012 tax form Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). Where can i get a 2012 tax form   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. Where can i get a 2012 tax form This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. Where can i get a 2012 tax form ” Wages not paid in money. Where can i get a 2012 tax form   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. Where can i get a 2012 tax form ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Where can i get a 2012 tax form Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form Withhold income tax on these payments only if you and the employee agree to do so. Where can i get a 2012 tax form Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. Where can i get a 2012 tax form Moving expenses. Where can i get a 2012 tax form   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Where can i get a 2012 tax form Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. Where can i get a 2012 tax form For more information on moving expenses, see Publication 521, Moving Expenses. Where can i get a 2012 tax form Meals and lodging. Where can i get a 2012 tax form   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. Where can i get a 2012 tax form The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. Where can i get a 2012 tax form    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. Where can i get a 2012 tax form For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. Where can i get a 2012 tax form   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. Where can i get a 2012 tax form A written statement that the meals or lodging are for your convenience is not sufficient. Where can i get a 2012 tax form 50% test. Where can i get a 2012 tax form   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. Where can i get a 2012 tax form If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. Where can i get a 2012 tax form For more information, see Publication 15-B. Where can i get a 2012 tax form Health insurance plans. Where can i get a 2012 tax form   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Where can i get a 2012 tax form Generally, this exclusion also applies to qualified long-term care insurance contracts. Where can i get a 2012 tax form However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). Where can i get a 2012 tax form For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. Where can i get a 2012 tax form See Announcement 92-16 for more information. Where can i get a 2012 tax form You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. Where can i get a 2012 tax form Health Savings Accounts and medical savings accounts. Where can i get a 2012 tax form   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. Where can i get a 2012 tax form To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. Where can i get a 2012 tax form Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. Where can i get a 2012 tax form However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. Where can i get a 2012 tax form For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). Where can i get a 2012 tax form Medical care reimbursements. Where can i get a 2012 tax form   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. Where can i get a 2012 tax form See Publication 15-B for an exception for highly compensated employees. Where can i get a 2012 tax form Differential wage payments. Where can i get a 2012 tax form   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. Where can i get a 2012 tax form   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. Where can i get a 2012 tax form Employers should report differential wage payments in box 1 of Form W-2. Where can i get a 2012 tax form For more information about the tax treatment of differential wage payments, visit IRS. Where can i get a 2012 tax form gov and enter “employees in a combat zone” in the search box. Where can i get a 2012 tax form Fringe benefits. Where can i get a 2012 tax form   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). Where can i get a 2012 tax form The benefits are subject to income tax withholding and employment taxes. Where can i get a 2012 tax form Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Where can i get a 2012 tax form In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. Where can i get a 2012 tax form There are other special rules you and your employees may use to value certain fringe benefits. Where can i get a 2012 tax form See Publication 15-B for more information. Where can i get a 2012 tax form Nontaxable fringe benefits. Where can i get a 2012 tax form   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. Where can i get a 2012 tax form See Publication 15-B for details. Where can i get a 2012 tax form The following are some examples of nontaxable fringe benefits. Where can i get a 2012 tax form Services provided to your employees at no additional cost to you. Where can i get a 2012 tax form Qualified employee discounts. Where can i get a 2012 tax form Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Where can i get a 2012 tax form Examples include a company car for business use and subscriptions to business magazines. Where can i get a 2012 tax form Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). Where can i get a 2012 tax form Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). Where can i get a 2012 tax form Qualified moving expense reimbursement. Where can i get a 2012 tax form See Moving expenses , earlier in this section, for details. Where can i get a 2012 tax form The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. Where can i get a 2012 tax form Qualified tuition reduction an educational organization provides to its employees for education. Where can i get a 2012 tax form For more information, see Publication 970, Tax Benefits for Education. Where can i get a 2012 tax form Employer-provided cell phones provided primarily for a noncompensatory business reason. Where can i get a 2012 tax form   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. Where can i get a 2012 tax form No-additional-cost services. Where can i get a 2012 tax form Qualified employee discounts. Where can i get a 2012 tax form Meals provided at an employer operated eating facility. Where can i get a 2012 tax form Reduced tuition for education. Where can i get a 2012 tax form  For more information, including the definition of a highly compensated employee, see Publication 15-B. Where can i get a 2012 tax form When fringe benefits are treated as paid. Where can i get a 2012 tax form   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. Where can i get a 2012 tax form You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. Where can i get a 2012 tax form You do not have to make this choice for all employees. Where can i get a 2012 tax form You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. Where can i get a 2012 tax form See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. Where can i get a 2012 tax form Valuation of fringe benefits. Where can i get a 2012 tax form   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Where can i get a 2012 tax form Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. Where can i get a 2012 tax form Withholding on fringe benefits. Where can i get a 2012 tax form   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. Where can i get a 2012 tax form However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. Where can i get a 2012 tax form   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. Where can i get a 2012 tax form You must, however, withhold social security and Medicare taxes on the use of the vehicle. Where can i get a 2012 tax form See Publication 15-B for more information on this election. Where can i get a 2012 tax form Depositing taxes on fringe benefits. Where can i get a 2012 tax form   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. Where can i get a 2012 tax form To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. Where can i get a 2012 tax form   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. Where can i get a 2012 tax form See Valuation of fringe benefits , earlier. Where can i get a 2012 tax form If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. Where can i get a 2012 tax form See section 11 for information on deposit penalties. Where can i get a 2012 tax form   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. Where can i get a 2012 tax form However, you must recover the income taxes before April 1 of the following year. Where can i get a 2012 tax form Sick pay. Where can i get a 2012 tax form   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. Where can i get a 2012 tax form These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. Where can i get a 2012 tax form In either case, these payments are subject to social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Where can i get a 2012 tax form The payments are always subject to federal income tax. Where can i get a 2012 tax form See Publication 15-A for more information. Where can i get a 2012 tax form 6. Where can i get a 2012 tax form Tips Tips your employee receives from customers are generally subject to withholding. Where can i get a 2012 tax form Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Where can i get a 2012 tax form The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Where can i get a 2012 tax form Both directly and indirectly tipped employees must report tips to you. Where can i get a 2012 tax form No report is required for months when tips are less than $20. Where can i get a 2012 tax form Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Where can i get a 2012 tax form The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. Where can i get a 2012 tax form Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. Where can i get a 2012 tax form You are permitted to establish a system for electronic tip reporting by employees. Where can i get a 2012 tax form See Regulations section 31. Where can i get a 2012 tax form 6053-1(d). Where can i get a 2012 tax form Collecting taxes on tips. Where can i get a 2012 tax form   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. Where can i get a 2012 tax form The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Where can i get a 2012 tax form If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. Where can i get a 2012 tax form   You can collect these taxes from the employee's wages or from other funds he or she makes available. Where can i get a 2012 tax form See Tips treated as supplemental wages in section 7 for more information. Where can i get a 2012 tax form Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. Where can i get a 2012 tax form You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. Where can i get a 2012 tax form You are responsible for the employer Medicare tax for the whole year on all wages and tips. Where can i get a 2012 tax form File Form 941 or Form 944 to report withholding and employment taxes on tips. Where can i get a 2012 tax form Ordering rule. Where can i get a 2012 tax form   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. Where can i get a 2012 tax form If there are not enough funds available, withhold taxes in the following order. Where can i get a 2012 tax form Withhold on regular wages and other compensation. Where can i get a 2012 tax form Withhold social security and Medicare taxes on tips. Where can i get a 2012 tax form Withhold income tax on tips. Where can i get a 2012 tax form Reporting tips. Where can i get a 2012 tax form   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Where can i get a 2012 tax form Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Where can i get a 2012 tax form Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. Where can i get a 2012 tax form ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Where can i get a 2012 tax form See section 13 and the General Instructions for Forms W-2 and W-3. Where can i get a 2012 tax form   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Where can i get a 2012 tax form See Revenue Ruling 2012-18, 2012-26 I. Where can i get a 2012 tax form R. Where can i get a 2012 tax form B. Where can i get a 2012 tax form 1032, available at www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/irb/2012-26_IRB/ar07. Where can i get a 2012 tax form html. Where can i get a 2012 tax form Allocated tips. Where can i get a 2012 tax form   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. Where can i get a 2012 tax form However, do not withhold income, social security, or Medicare taxes on allocated tips. Where can i get a 2012 tax form   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. Where can i get a 2012 tax form   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. Where can i get a 2012 tax form For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. Where can i get a 2012 tax form For information on filing Form 8027 electronically with the IRS, see Publication 1239. Where can i get a 2012 tax form Tip Rate Determination and Education Program. Where can i get a 2012 tax form   Employers may participate in the Tip Rate Determination and Education Program. Where can i get a 2012 tax form The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. Where can i get a 2012 tax form The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Where can i get a 2012 tax form A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. Where can i get a 2012 tax form To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. Where can i get a 2012 tax form Additionally, visit IRS. Where can i get a 2012 tax form gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. Where can i get a 2012 tax form 7. Where can i get a 2012 tax form Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. Where can i get a 2012 tax form They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Where can i get a 2012 tax form Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Where can i get a 2012 tax form How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. Where can i get a 2012 tax form See Regulations section 31. Where can i get a 2012 tax form 3402(g)-1 for additional guidance for wages paid after January 1, 2007. Where can i get a 2012 tax form Also see Revenue Ruling 2008-29, 2008-24 I. Where can i get a 2012 tax form R. Where can i get a 2012 tax form B. Where can i get a 2012 tax form 1149, available at www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/irb/2008-24_IRB/ar08. Where can i get a 2012 tax form html. Where can i get a 2012 tax form Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Where can i get a 2012 tax form   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. Where can i get a 2012 tax form If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. Where can i get a 2012 tax form 6% (or the highest rate of income tax for the year). Where can i get a 2012 tax form Withhold using the 39. Where can i get a 2012 tax form 6% rate without regard to the employee's Form W-4. Where can i get a 2012 tax form In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. Where can i get a 2012 tax form For more information, see Treasury Decision 9276, 2006-37 I. Where can i get a 2012 tax form R. Where can i get a 2012 tax form B. Where can i get a 2012 tax form 423, available at www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/irb/2006-37_IRB/ar09. Where can i get a 2012 tax form html. Where can i get a 2012 tax form Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. Where can i get a 2012 tax form   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. Where can i get a 2012 tax form Supplemental wages combined with regular wages. Where can i get a 2012 tax form   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. Where can i get a 2012 tax form Supplemental wages identified separately from regular wages. Where can i get a 2012 tax form   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. Where can i get a 2012 tax form If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Where can i get a 2012 tax form Withhold a flat 25% (no other percentage allowed). Where can i get a 2012 tax form If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Where can i get a 2012 tax form If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Where can i get a 2012 tax form Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Where can i get a 2012 tax form Subtract the tax withheld from the regular wages. Where can i get a 2012 tax form Withhold the remaining tax from the supplemental wages. Where can i get a 2012 tax form If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. Where can i get a 2012 tax form If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. Where can i get a 2012 tax form This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Where can i get a 2012 tax form Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. Where can i get a 2012 tax form Example 1. Where can i get a 2012 tax form You pay John Peters a base salary on the 1st of each month. Where can i get a 2012 tax form He is single and claims one withholding allowance. Where can i get a 2012 tax form In January he is paid $1,000. Where can i get a 2012 tax form Using the wage bracket tables, you withhold $50 from this amount. Where can i get a 2012 tax form In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. Where can i get a 2012 tax form You figure the withholding based on the total of $3,000. Where can i get a 2012 tax form The correct withholding from the tables is $338. Where can i get a 2012 tax form Example 2. Where can i get a 2012 tax form You pay Sharon Warren a base salary on the 1st of each month. Where can i get a 2012 tax form She is single and claims one allowance. Where can i get a 2012 tax form Her May 1 pay is $2,000. Where can i get a 2012 tax form Using the wage bracket tables, you withhold $188. Where can i get a 2012 tax form On May 14 she receives a bonus of $1,000. Where can i get a 2012 tax form Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). Where can i get a 2012 tax form Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. Where can i get a 2012 tax form Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). Where can i get a 2012 tax form Withhold $150 from the bonus payment. Where can i get a 2012 tax form Example 3. Where can i get a 2012 tax form The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. Where can i get a 2012 tax form You withhold 25% of $1,000, or $250, from Sharon's bonus payment. Where can i get a 2012 tax form Example 4. Where can i get a 2012 tax form The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. Where can i get a 2012 tax form Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). Where can i get a 2012 tax form Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. Where can i get a 2012 tax form Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). Where can i get a 2012 tax form Withhold $443 from the second bonus payment. Where can i get a 2012 tax form Tips treated as supplemental wages. Where can i get a 2012 tax form   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. Where can i get a 2012 tax form If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. Where can i get a 2012 tax form If you have not withheld income tax from the regular wages, add the tips to the regular wages. Where can i get a 2012 tax form Then withhold income tax on the total. Where can i get a 2012 tax form If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Where can i get a 2012 tax form Vacation pay. Where can i get a 2012 tax form   Vacation pay is subject to withholding as if it were a regular wage payment. Where can i get a 2012 tax form When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. Where can i get a 2012 tax form If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Where can i get a 2012 tax form 8. Where can i get a 2012 tax form Payroll Period Your payroll period is a period of service for which you usually pay wages. Where can i get a 2012 tax form When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. Where can i get a 2012 tax form No regular payroll period. Where can i get a 2012 tax form   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Where can i get a 2012 tax form Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. Where can i get a 2012 tax form If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. Where can i get a 2012 tax form Employee paid for period less than 1 week. Where can i get a 2012 tax form   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. Where can i get a 2012 tax form If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. Where can i get a 2012 tax form You then figure withholding based on the daily or miscellaneous period. Where can i get a 2012 tax form 9. Where can i get a 2012 tax form Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. Where can i get a 2012 tax form   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Where can i get a 2012 tax form Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Where can i get a 2012 tax form Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. Where can i get a 2012 tax form   Ask all new employees to give you a signed Form W-4 when they start work. Where can i get a 2012 tax form Make the form effective with the first wage payment. Where can i get a 2012 tax form If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. Where can i get a 2012 tax form Form in Spanish. Where can i get a 2012 tax form   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. Where can i get a 2012 tax form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Where can i get a 2012 tax form The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). Where can i get a 2012 tax form Electronic system to receive Form W-4. Where can i get a 2012 tax form   You may establish a system to electronically receive Forms W-4 from your employees. Where can i get a 2012 tax form See Regulations section 31. Where can i get a 2012 tax form 3402(f)(5)-1(c) for more information. Where can i get a 2012 tax form Effective date of Form W-4. Where can i get a 2012 tax form   A Form W-4 remains in effect until the employee gives you a new one. Where can i get a 2012 tax form When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. Where can i get a 2012 tax form If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Where can i get a 2012 tax form For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Where can i get a 2012 tax form A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Where can i get a 2012 tax form Successor employer. Where can i get a 2012 tax form   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. Where can i get a 2012 tax form See Revenue Procedure 2004-53, 2004-34 I. Where can i get a 2012 tax form R. Where can i get a 2012 tax form B. Where can i get a 2012 tax form 320, available at www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/irb/2004-34_IRB/ar13. Where can i get a 2012 tax form html. Where can i get a 2012 tax form Completing Form W-4. Where can i get a 2012 tax form   The amount of any federal income tax withholding must be based on marital status and withholding allowances. Where can i get a 2012 tax form Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Where can i get a 2012 tax form However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Where can i get a 2012 tax form Employees may claim fewer withholding allowances than they are entitled to claim. Where can i get a 2012 tax form They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. Where can i get a 2012 tax form See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Where can i get a 2012 tax form Along with Form W-4, you may wish to order Publication 505 for use by your employees. Where can i get a 2012 tax form Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Where can i get a 2012 tax form If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Where can i get a 2012 tax form Exemption from federal income tax withholding. Where can i get a 2012 tax form   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. Where can i get a 2012 tax form See the Form W-4 instructions for more information. Where can i get a 2012 tax form However, the wages are still subject to social security and Medicare taxes. Where can i get a 2012 tax form See also Invalid Forms W-4 , later in this section. Where can i get a 2012 tax form   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Where can i get a 2012 tax form To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Where can i get a 2012 tax form If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. Where can i get a 2012 tax form If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. Where can i get a 2012 tax form Withholding income taxes on the wages of nonresident alien employees. Where can i get a 2012 tax form   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Where can i get a 2012 tax form However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Where can i get a 2012 tax form Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. Where can i get a 2012 tax form Withholding adjustment for nonresident alien employees. Where can i get a 2012 tax form   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Where can i get a 2012 tax form Nonresident alien students from India and business apprentices from India are not subject to this procedure. Where can i get a 2012 tax form Instructions. Where can i get a 2012 tax form   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. Where can i get a 2012 tax form Step 1. Where can i get a 2012 tax form   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. Where can i get a 2012 tax form    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. Where can i get a 2012 tax form 30     Biweekly 86. Where can i get a 2012 tax form 50     Semimonthly 93. Where can i get a 2012 tax form 80     Monthly 187. Where can i get a 2012 tax form 50     Quarterly 562. Where can i get a 2012 tax form 50     Semiannually 1,125. Where can i get a 2012 tax form 00     Annually 2,250. Where can i get a 2012 tax form 00     Daily or Miscellaneous (each day of the payroll period) 8. Where can i get a 2012 tax form 70   Step 2. Where can i get a 2012 tax form   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Where can i get a 2012 tax form Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. Where can i get a 2012 tax form Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. Where can i get a 2012 tax form If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. Where can i get a 2012 tax form If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. Where can i get a 2012 tax form The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Where can i get a 2012 tax form The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Where can i get a 2012 tax form Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Where can i get a 2012 tax form This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Where can i get a 2012 tax form Example. Where can i get a 2012 tax form An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Where can i get a 2012 tax form The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). Where can i get a 2012 tax form The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. Where can i get a 2012 tax form 50 from the chart under Step 1 ($586. Where can i get a 2012 tax form 50 total). Where can i get a 2012 tax form The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). Where can i get a 2012 tax form Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. Where can i get a 2012 tax form The $86. Where can i get a 2012 tax form 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Where can i get a 2012 tax form Also, the $86. Where can i get a 2012 tax form 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Where can i get a 2012 tax form Supplemental wage payment. Where can i get a 2012 tax form   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. Where can i get a 2012 tax form 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. Where can i get a 2012 tax form Nonresident alien employee's Form W-4. Where can i get a 2012 tax form   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Where can i get a 2012 tax form   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Where can i get a 2012 tax form A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Where can i get a 2012 tax form Form 8233. Where can i get a 2012 tax form   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Where can i get a 2012 tax form See Publication 515 for details. Where can i get a 2012 tax form IRS review of requested Forms W-4. Where can i get a 2012 tax form   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Where can i get a 2012 tax form You may also be directed to send certain Forms W-4 to the IRS. Where can i get a 2012 tax form You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Where can i get a 2012 tax form Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Where can i get a 2012 tax form The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. Where can i get a 2012 tax form R. Where can i get a 2012 tax form B. Where can i get a 2012 tax form 455, which is available at www. Where can i get a 2012 tax form irs. Where can i get a 2012 tax form gov/irb/2007-35_IRB/ar10. Where can i get a 2012 tax form html. Where can i get a 2012 tax form When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Where can i get a 2012 tax form After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Where can i get a 2012 tax form However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter