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Where to file state taxes for free Publication 80 - Main Content Table of Contents Introduction 1. Where to file state taxes for free Employer Identification Number (EIN) 2. Where to file state taxes for free Who Are Employees?Tests. Where to file state taxes for free Business Owned and Operated by Spouses Farm Crew Leaders 3. Where to file state taxes for free Employee's Social Security Number (SSN)Registering for SSNVS. Where to file state taxes for free 4. Where to file state taxes for free Wages and Other CompensationFringe Benefits 5. Where to file state taxes for free TipsOrdering rule. Where to file state taxes for free 6. Where to file state taxes for free Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Where to file state taxes for free How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Where to file state taxes for free 8. Where to file state taxes for free Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Where to file state taxes for free Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Where to file state taxes for free Wage and Tax StatementsWaiver. Where to file state taxes for free 11. Where to file state taxes for free Federal Unemployment (FUTA) Tax—U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Where to file state taxes for free Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Where to file state taxes for free See section 6 and section 7 for more information. Where to file state taxes for free This publication summarizes employer responsibilities to collect, pay, and report these taxes. Where to file state taxes for free Whenever the term “United States” is used in this publication, it includes U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Where to file state taxes for free This publication also provides employers in the U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Where to file state taxes for free See section 11 for more information. Where to file state taxes for free Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Where to file state taxes for free This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Where to file state taxes for free See Publication 570, Tax Guide for Individuals With Income From U. Where to file state taxes for free S. Where to file state taxes for free Possessions, if you need this information. Where to file state taxes for free This publication also does not include information relating to income tax withholding. Where to file state taxes for free In U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Where to file state taxes for free See Publication 15 (Circular E), for information on U. Where to file state taxes for free S. Where to file state taxes for free federal income tax withholding. Where to file state taxes for free Comments and suggestions. Where to file state taxes for free   We welcome your comments about this publication and your suggestions for future editions. Where to file state taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to file state taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to file state taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to file state taxes for free    You can also send us comments from www. Where to file state taxes for free irs. Where to file state taxes for free gov/formspubs. Where to file state taxes for free Click on More Information and then click on Comment on Tax Forms and Publications. Where to file state taxes for free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Where to file state taxes for free 1. Where to file state taxes for free Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Where to file state taxes for free Its format is 00-0000000. Where to file state taxes for free It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Where to file state taxes for free Use your EIN on all of the items that you send to the IRS and SSA for your business. Where to file state taxes for free If you do not have an EIN, you may apply for one online. Where to file state taxes for free Go to IRS. Where to file state taxes for free gov and click on the Apply for an EIN Online link under Tools. Where to file state taxes for free You may also apply for an EIN by calling 1-800-829-4933, (U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Where to file state taxes for free Do not use a social security number (SSN) in place of an EIN. Where to file state taxes for free If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Where to file state taxes for free If you took over another employer's business, do not use that employer's EIN. Where to file state taxes for free You should have only one EIN. Where to file state taxes for free If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Where to file state taxes for free Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands only) or 267-941-1000 (toll call). Where to file state taxes for free Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands may call 1-800-829-4059. Where to file state taxes for free The IRS will tell you which EIN to use. Where to file state taxes for free For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Where to file state taxes for free 2. Where to file state taxes for free Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Where to file state taxes for free See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Where to file state taxes for free Employee status under common law. Where to file state taxes for free   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Where to file state taxes for free This is so even when you give the employee freedom of action. Where to file state taxes for free What matters is that you have the right to control the details of how the services are performed. Where to file state taxes for free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Where to file state taxes for free    Generally, people in business for themselves are not employees. Where to file state taxes for free 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 to file state taxes for free However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Where to file state taxes for free   If an employer-employee relationship exists, it does not matter what it is called. Where to file state taxes for free The employee may be called an agent or independent contractor. Where to file state taxes for free 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 to file state taxes for free Statutory employees. Where to file state taxes for free   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Where to file state taxes for free   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Where to file state taxes for free a. Where to file state taxes for free   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Where to file state taxes for free b. Where to file state taxes for free   A full-time life insurance salesperson who sells primarily for one company. Where to file state taxes for free c. Where to file state taxes for free   A homeworker who works by the 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 to file state taxes for free d. Where to file state taxes for free   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 to file state taxes for free The orders must be for merchandise for resale or supplies for use in the customer's business. Where to file state taxes for free The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Where to file state taxes for free Tests. Where to file state taxes for free   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Where to file state taxes for free The service contract states or implies that almost all of the services are to be performed personally by them. Where to file state taxes for free They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Where to file state taxes for free The services are performed on a continuing basis for the same payer. Where to file state taxes for free Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands only). Where to file state taxes for free   Publication 15-A gives examples of the employer-employee relationship. Where to file state taxes for free Statutory nonemployees. Where to file state taxes for free   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Where to file state taxes for free They are generally treated as self-employed for employment tax purposes. Where to file state taxes for free See Publication 15-A for details. Where to file state taxes for free H-2A agricultural workers. Where to file state taxes for free   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Where to file state taxes for free Treating employees as nonemployees. Where to file state taxes for free   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Where to file state taxes for free See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Where to file state taxes for free IRS help. Where to file state taxes for free   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Where to file state taxes for free Voluntary Classification Settlement Program (VCSP). Where to file state taxes for free   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 to file state taxes for free To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Where to file state taxes for free For more information, visit IRS. Where to file state taxes for free gov and enter “VCSP” in the search box. Where to file state taxes for free 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 to file state taxes for free See Publication 541, Partnerships, for more details. Where to file state taxes for free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Where to file state taxes for free Exception—Qualified Joint Venture. Where to file state taxes for free   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Where to file state taxes for free S. Where to file state taxes for free Individual Income Tax Return, or joint Form 1040-SS, U. Where to file state taxes for free S. Where to file state taxes for free Self-Employment Tax Return—U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Where to file state taxes for free See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Where to file state taxes for free Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Where to file state taxes for free Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Where to file state taxes for free For more information on qualified joint ventures, visit IRS. Where to file state taxes for free gov and enter “qualified joint venture” in the search box. Where to file state taxes for free Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Where to file state taxes for free A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Where to file state taxes for free If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Where to file state taxes for free 3. Where to file state taxes for free Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Where to file state taxes for free You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Where to file state taxes for free If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Where to file state taxes for free See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Where to file state taxes for free Employee's social security card. Where to file state taxes for free   You should ask the employee to show you his or her social security card. Where to file state taxes for free The employee may show the card if it is available. Where to file state taxes for free Do not accept a social security card that says “Not valid for employment. Where to file state taxes for free ” A social security number issued with this legend does not permit employment. Where to file state taxes for free You may, but you are not required to, photocopy the social security card if the employee provides it. Where to file state taxes for free If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Where to file state taxes for free The employee must complete and sign Form SS-5; it cannot be filed by the employer. Where to file state taxes for free 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 to file state taxes for free If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Where to file state taxes for free Enter all zeroes in the SSN field if filing electronically. Where to file state taxes for free When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Where to file state taxes for free Correctly record the employee's name and SSN. Where to file state taxes for free   Record the name and number of each employee as they appear on his or her social security card. Where to file state taxes for free If the 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 to file state taxes for free Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Where to file state taxes for free   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 on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Where to file state taxes for free It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Where to file state taxes for free Where to get and file social security number application forms. Where to file state taxes for free    U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands—U. Where to file state taxes for free S. Where to file state taxes for free Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Where to file state taxes for free Thomas, VI 00802. Where to file state taxes for free  Guam—U. Where to file state taxes for free S. Where to file state taxes for free Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Where to file state taxes for free  American Samoa—U. Where to file state taxes for free S. Where to file state taxes for free Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Where to file state taxes for free  Commonwealth of the Northern Mariana Islands—U. Where to file state taxes for free S. Where to file state taxes for free Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Where to file state taxes for free Verification of social security numbers. Where to file state taxes for free   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 to file state taxes for free Visit www. Where to file state taxes for free socialsecurity. Where to file state taxes for free gov/employer/ssnv. Where to file state taxes for free htm for more information. Where to file state taxes for free Registering for SSNVS. Where to file state taxes for free   You must register online and receive authorization from your employer to use SSNVS. Where to file state taxes for free To register, visit SSA's website at www. Where to file state taxes for free ssa. Where to file state taxes for free gov/employer and click on the Business Services Online link. Where to file state taxes for free Follow the registration instructions to obtain a user identification (ID) and password. Where to file state taxes for free You will need to provide the following information about yourself and your company. Where to file state taxes for free Name. Where to file state taxes for free SSN. Where to file state taxes for free Date of birth. Where to file state taxes for free Type of employer. Where to file state taxes for free EIN. Where to file state taxes for free Company name, address, and telephone number. Where to file state taxes for free Email address. Where to file state taxes for free   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Where to file state taxes for free You must enter the activation code online to use SSNVS. Where to file state taxes for free 4. Where to file state taxes for free Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands employers). Where to file state taxes for free However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Where to file state taxes for free The wage base for social security tax is $117,000 for 2014. Where to file state taxes for free After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Where to file state taxes for free The wage base for FUTA tax is $7,000 for 2014. Where to file state taxes for free All wages are subject to Medicare tax. Where to file state taxes for free The wages may be in cash or in other forms, such as an automobile for personal use. Where to file state taxes for free Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Where to file state taxes for free It does not matter how payments are measured or paid. Where to file state taxes for free See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Where to file state taxes for free See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Where to file state taxes for free Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Where to file state taxes for free Special rules apply to the reporting of third-party sick pay. Where to file state taxes for free For details, see Publication 15-A. Where to file state taxes for free Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Where to file state taxes for free However, see Fringe Benefits , later in this section. Where to file state taxes for free Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Where to file state taxes for free Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Where to file state taxes for free For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Where to file state taxes for free Travel and business expenses. Where to file state taxes for free   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Where to file state taxes for free Sick pay. Where to file state taxes for free   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Where to file state taxes for free These amounts are sometimes paid by a third party, such as an insurance company. Where to file state taxes for free In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands employers). Where to file state taxes for free 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 to file state taxes for free Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Where to file state taxes for free Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Where to file state taxes for free Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Where to file state taxes for free In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Where to file state taxes for free For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Where to file state taxes for free When fringe benefits are treated as paid. Where to file state taxes for free   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Where to file state taxes for free You do not have to make a formal choice of payment dates or notify the IRS. Where to file state taxes for free You do not have to use the same basis for all employees. Where to file state taxes for free You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Where to file state taxes for free However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Where to file state taxes for free   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Where to file state taxes for free However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Where to file state taxes for free This election does not apply to a fringe benefit where real property or investment personal property is transferred. Where to file state taxes for free Withholding social security and Medicare taxes on fringe benefits. Where to file state taxes for free   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Where to file state taxes for free   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Where to file state taxes for free Depositing taxes on fringe benefits. Where to file state taxes for free   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Where to file state taxes for free You may make a reasonable estimate of the value of the fringe benefits. Where to file state taxes for free In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Where to file state taxes for free   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Where to file state taxes for free If deposits are underpaid, see Deposit Penalties in section 8. Where to file state taxes for free Valuation of vehicles provided to employees. Where to file state taxes for free    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Where to file state taxes for free For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Where to file state taxes for free Special accounting rule for fringe benefits provided during November and December. Where to file state taxes for free   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Where to file state taxes for free However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Where to file state taxes for free   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Where to file state taxes for free If you use the special accounting rule, your employee must also use it for the same period that you use it. Where to file state taxes for free You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Where to file state taxes for free 5. Where to file state taxes for free Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Where to file state taxes for free Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Where to file state taxes for free 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 to file state taxes for free Both directly and indirectly tipped employees must report tips to you. Where to file state taxes for free The report should not include tips that the employee paid out to other employees. Where to file state taxes for free No report is required for months when tips are less than $20. Where to file state taxes for free Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Where to file state taxes for free They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Where to file state taxes for free Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Where to file state taxes for free gov. Where to file state taxes for free 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 that the report covers, and The total tips received during the month or period. Where to file state taxes for free You are permitted to establish a system for electronic tip reporting by employees. Where to file state taxes for free See Regulations section 31. Where to file state taxes for free 6053-1(d). Where to file state taxes for free Collecting taxes on tips. Where to file state taxes for free   You must collect the employee social security and Medicare taxes on the employee's tips. Where to file state taxes for free You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Where to file state taxes for free Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Where to file state taxes for free Collect the employee Medicare tax for the whole year on all wages and tips. Where to file state taxes for free   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Where to file state taxes for free You are responsible for the employer Medicare tax for the whole year on all wages and tips. Where to file state taxes for free File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Where to file state taxes for free 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 to file state taxes for free Ordering rule. Where to file state taxes for free   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Where to file state taxes for free Reporting tips. Where to file state taxes for free   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Where to file state taxes for free Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Where to file state taxes for free Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Where to file state taxes for free The table in section 12 shows how tips are treated for FUTA tax purposes. Where to file state taxes for free   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 to file state taxes for free See Revenue Ruling 2012-18, 2012-26 I. Where to file state taxes for free R. Where to file state taxes for free B. Where to file state taxes for free 1032, available at www. Where to file state taxes for free irs. Where to file state taxes for free gov/irb/2012-26_IRB/ar07. Where to file state taxes for free html. Where to file state taxes for free 6. Where to file state taxes for free Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Where to file state taxes for free In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Where to file state taxes for free For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Where to file state taxes for free Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Where to file state taxes for free A “share farmer” working for you is not your employee. Where to file state taxes for free However, the share farmer may be subject to self-employment tax. Where to file state taxes for free In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Where to file state taxes for free For details, see Regulations section 31. Where to file state taxes for free 3121(b)(16)-1. Where to file state taxes for free The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Where to file state taxes for free You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Where to file state taxes for free The $150 test applies separately to each farmworker that you employ. Where to file state taxes for free If you employ a family of workers, each member is treated separately. Where to file state taxes for free Do not count wages paid by other employers. Where to file state taxes for free The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Where to file state taxes for free Exceptions. Where to file state taxes for free   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Where to file state taxes for free   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Where to file state taxes for free 7. Where to file state taxes for free How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Where to file state taxes for free 2% (amount withheld) each for the employer and employee (12. Where to file state taxes for free 4% total). Where to file state taxes for free The social security wage base limit is $117,000. Where to file state taxes for free The tax rate for Medicare is 1. Where to file state taxes for free 45% (amount withheld) each for the employee and employer (2. Where to file state taxes for free 9% total). Where to file state taxes for free There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Where to file state taxes for free Multiply each wage payment by these percentages to figure the tax to withhold from employees. Where to file state taxes for free Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Where to file state taxes for free See section 5 for information on tips. Where to file state taxes for free Additional Medicare Tax withholding. Where to file state taxes for free   In addition to withholding Medicare tax at 1. Where to file state taxes for free 45%, you must withhold a 0. Where to file state taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to file state taxes for free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Where to file state taxes for free Additional Medicare Tax is only imposed on the employee. Where to file state taxes for free There is no employer share of Additional Medicare Tax. Where to file state taxes for free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Where to file state taxes for free   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Where to file state taxes for free For more information on Additional Medicare Tax, visit IRS. Where to file state taxes for free gov and enter “Additional Medicare Tax” in the search box. Where to file state taxes for free Deducting the tax. Where to file state taxes for free   Deduct the employee tax from each wage payment. Where to file state taxes for free If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Where to file state taxes for free Employee's portion of taxes paid by employer. Where to file state taxes for free   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Where to file state taxes for free This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Where to file state taxes for free This again increases the amount of the additional taxes that you must pay. Where to file state taxes for free Household and agricultural employers. Where to file state taxes for free   This discussion does not apply to household and agricultural employers. Where to file state taxes for free If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Where to file state taxes for free However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Where to file state taxes for free See Publication 15-A for details. Where to file state taxes for free Sick pay payments. Where to file state taxes for free   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Where to file state taxes for free For details on third-party payers of sick pay, see Publication 15-A. Where to file state taxes for free 8. Where to file state taxes for free Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Where to file state taxes for free You must make the deposit by electronic funds transfer. Where to file state taxes for free For more information about electronic funds transfers, see How To Deposit , later in this section. Where to file state taxes for free Payment with Return $2,500 rule. Where to file state taxes for free   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Where to file state taxes for free   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Where to file state taxes for free Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Where to file state taxes for free Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Where to file state taxes for free Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Where to file state taxes for free Semiweekly schedule depositors must timely deposit the amount. Where to file state taxes for free See Accuracy of Deposits Rule and How To Deposit, later in this section. Where to file state taxes for free When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Where to file state taxes for free Therefore, farm and nonfarm workers are discussed together except where noted. Where to file state taxes for free Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Where to file state taxes for free The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Where to file state taxes for free The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Where to file state taxes for free You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Where to file state taxes for free If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Where to file state taxes for free Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Where to file state taxes for free Lookback period for employers of nonfarm workers. Where to file state taxes for free   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Where to file state taxes for free These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Where to file state taxes for free For 2014, the lookback period is July 1, 2012, through June 30, 2013. Where to file state taxes for free    Table 1. Where to file state taxes for free Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Where to file state taxes for free 1, 2012 Jan. Where to file state taxes for free 1, 2013 Apr. Where to file state taxes for free 1, 2013 through through through through Sep. Where to file state taxes for free 30, 2012 Dec. Where to file state taxes for free 31, 2012 Mar. Where to file state taxes for free 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Where to file state taxes for free For example, the lookback period for calendar year 2014 is calendar year 2012. Where to file state taxes for free In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Where to file state taxes for free Lookback period for employers of farmworkers. Where to file state taxes for free   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Where to file state taxes for free The lookback period for calendar year 2014 is calendar year 2012. Where to file state taxes for free Adjustments to lookback period taxes. Where to file state taxes for free   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Where to file state taxes for free Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Where to file state taxes for free Example. Where to file state taxes for free   An employer originally reported total taxes of $45,000 for the lookback period. Where to file state taxes for free The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Where to file state taxes for free The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Where to file state taxes for free Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Where to file state taxes for free For monthly schedule depositors, the deposit period is a calendar month. Where to file state taxes for free The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Where to file state taxes for free Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Where to file state taxes for free You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Where to file state taxes for free New employers. Where to file state taxes for free   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Where to file state taxes for free Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Where to file state taxes for free Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Where to file state taxes for free If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Where to file state taxes for free Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Where to file state taxes for free Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Where to file state taxes for free Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Where to file state taxes for free For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Where to file state taxes for free If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Where to file state taxes for free Semiweekly deposit period spanning two quarters. Where to file state taxes for free   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Where to file state taxes for free Example. Where to file state taxes for free   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Where to file state taxes for free Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Where to file state taxes for free Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Where to file state taxes for free   Rose Co. Where to file state taxes for free reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Where to file state taxes for free is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Where to file state taxes for free However, for 2014, Rose Co. Where to file state taxes for free is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Where to file state taxes for free Employers of farmworkers. Where to file state taxes for free   Red Co. Where to file state taxes for free reported taxes on its 2012 Form 943, line 9, of $48,000. Where to file state taxes for free On its 2013 Form 943, line 11, it reported taxes of $60,000. Where to file state taxes for free   Red Co. Where to file state taxes for free is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Where to file state taxes for free However, for 2015, Red Co. Where to file state taxes for free is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Where to file state taxes for free New agricultural employers. Where to file state taxes for free   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Where to file state taxes for free However, see the $100,000 Next-Day Deposit Rule , later in this section. Where to file state taxes for free Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Where to file state taxes for free A business day is any day other than a Saturday, Sunday, or legal holiday. Where to file state taxes for free For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Where to file state taxes for free Semiweekly schedule depositors have at least 3 business days to make a deposit. Where to file state taxes for free If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Where to file state taxes for free For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Where to file state taxes for free Legal holiday. Where to file state taxes for free   The term “legal holiday” means any legal holiday in the District of Columbia. Where to file state taxes for free Legal holidays for 2014 are listed below. Where to file state taxes for free January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Where to file state taxes for free February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Where to file state taxes for free Monthly schedule example. Where to file state taxes for free   Spruce Co. Where to file state taxes for free is a monthly schedule depositor with seasonal employees. Where to file state taxes for free It paid wages each Friday during August but did not pay any wages during September. Where to file state taxes for free Under the monthly deposit schedule, Spruce Co. Where to file state taxes for free must deposit the combined tax liabilities for the four August paydays by September 15. Where to file state taxes for free Spruce Co. Where to file state taxes for free does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Where to file state taxes for free Semiweekly schedule example. Where to file state taxes for free   Green, Inc. Where to file state taxes for free is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Where to file state taxes for free Although Green, Inc. Where to file state taxes for free , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Where to file state taxes for free The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Where to file state taxes for free ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Where to file state taxes for free Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Where to file state taxes for free $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Where to file state taxes for free For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Where to file state taxes for free For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Where to file state taxes for free Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Where to file state taxes for free However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Where to file state taxes for free For example, Fir Co. Where to file state taxes for free is a semiweekly schedule depositor. Where to file state taxes for free On Monday, Fir Co. Where to file state taxes for free accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Where to file state taxes for free On Tuesday, Fir Co. Where to file state taxes for free accumulates additional taxes of $30,000. Where to file state taxes for free Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Where to file state taxes for free does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Where to file state taxes for free If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Where to file state taxes for free Example. Where to file state taxes for free   Elm, Inc. Where to file state taxes for free started its business on May 1, 2014. Where to file state taxes for free On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Where to file state taxes for free On Friday, May 9, Elm, Inc. Where to file state taxes for free paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Where to file state taxes for free Elm, Inc. Where to file state taxes for free must deposit $100,000 by Monday, May 12, the next business day. Where to file state taxes for free Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Where to file state taxes for free However, because Elm, Inc. Where to file state taxes for free accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Where to file state taxes for free It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Where to file state taxes for free Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Where to file state taxes for free However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Where to file state taxes for free Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Where to file state taxes for free Makeup date for deposit shortfall: Monthly schedule depositor. Where to file state taxes for free Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Where to file state taxes for free You may pay the shortfall with your return even if the amount is $2,500 or more. Where to file state taxes for free Semiweekly schedule depositor. Where to file state taxes for free Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Where to file state taxes for free For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Where to file state taxes for free However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Where to file state taxes for free In this case, the shortfall must be deposited by April 30, 2014. Where to file state taxes for free Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Where to file state taxes for free Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Where to file state taxes for free If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Where to file state taxes for free How To Deposit You must deposit employment taxes by electronic funds transfer. Where to file state taxes for free See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Where to file state taxes for free Electronic deposit requirement. Where to file state taxes for free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Where to file state taxes for free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Where to file state taxes for free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Where to file state taxes for free   EFTPS is a free service provided by the Department of the Treasury. Where to file state taxes for free To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands only) or 303-967-5916 (toll call). Where to file state taxes for free You can also visit the EFTPS website at www. Where to file state taxes for free eftps. Where to file state taxes for free gov. Where to file state taxes for free Additional information about EFTPS is also available in Publication 966. Where to file state taxes for free When you receive your EIN. Where to file state taxes for free   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Where to file state taxes for free You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Where to file state taxes for free Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Where to file state taxes for free If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Where to file state taxes for free Deposit record. Where to file state taxes for free   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Where to file state taxes for free The number can be used as a receipt or to trace the payment. Where to file state taxes for free Depositing on time. Where to file state taxes for free   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Where to file state taxes for free m. Where to file state taxes for free Eastern time the day before the date the deposit is due. Where to file state taxes for free If you use a third party to make deposits on your behalf, they may have different cutoff times. Where to file state taxes for free Same-day payment option. Where to file state taxes for free   If you fail to initiate a deposit transaction on EFTPS by 8 p. Where to file state taxes for free m. Where to file state taxes for free Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Where to file state taxes for free To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Where to file state taxes for free Please check with your financial institution regarding availability, deadlines, and costs. Where to file state taxes for free Your financial institution may charge you a fee for payments made this way. Where to file state taxes for free To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Where to file state taxes for free eftps. Where to file state taxes for free gov to download the Same-Day Payment Worksheet. Where to file state taxes for free How to claim credit for overpayments. Where to file state taxes for free   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Where to file state taxes for free Do not ask EFTPS to request a refund from the IRS for you. Where to file state taxes for free Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Where to file state taxes for free The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Where to file state taxes for free The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Where to file state taxes for free For amounts not properly or timely deposited, the penalty rates are as follows. Where to file state taxes for free 2% - Deposits made 1 to 5 days late. Where to file state taxes for free 5% - Deposits made 6 to 15 days late. Where to file state taxes for free 10% - Deposits made 16 or more days late. Where to file state taxes for free Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Where to file state taxes for free 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Where to file state taxes for free 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Where to file state taxes for free Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Where to file state taxes for free Special rule for former Form 944 filers. Where to file state taxes for free    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Where to file state taxes for free Order in which deposits are applied. Where to file state taxes for free   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Where to file state taxes for free However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Where to file state taxes for free Follow the instructions on the penalty notice that you received. Where to file state taxes for free For more information on designating deposits, see Revenue Procedure 2001-58. Where to file state taxes for free You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Where to file state taxes for free irs. Where to file state taxes for free gov/pub/irs-irbs/irb01-50. Where to file state taxes for free pdf. Where to file state taxes for free Example. Where to file state taxes for free Cedar, Inc. Where to file state taxes for free is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Where to file state taxes for free It does not make the deposit on July 15. Where to file state taxes for free On August 15, Cedar, Inc. Where to file state taxes for free deposits $2,000. Where to file state taxes for free Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Where to file state taxes for free Accordingly, $500 of the July 15 liability remains undeposited. Where to file state taxes for free The penalty on this underdeposit will apply as explained earlier. Where to file state taxes for free Trust fund recovery penalty. Where to file state taxes for free   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Where to file state taxes for free The penalty is the full amount of the unpaid trust fund tax. Where to file state taxes for free This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Where to file state taxes for free   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Where to file state taxes for free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Where to file state taxes for free A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Where to file state taxes for free    Willfully means voluntarily, consciously, and intentionally. Where to file state taxes for free A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Where to file state taxes for free “Averaged” failure-to-deposit penalty. Where to file state taxes for free   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Where to file state taxes for free IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Where to file state taxes for free Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Where to file state taxes for free Failed to attach a properly completed Schedule B (Form 941). Where to file state taxes for free Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Where to file state taxes for free   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Where to file state taxes for free Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Where to file state taxes for free   You can avoid the penalty by reviewing your return before filing it. Where to file state taxes for free Follow these steps before filing your Form 941-SS. Where to file state taxes for free If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Where to file state taxes for free If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Where to file state taxes for free Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Where to file state taxes for free Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Where to file state taxes for free For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Where to file state taxes for free Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Where to file state taxes for free If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Where to file state taxes for free If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Where to file state taxes for free If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Where to file state taxes for free 9. Where to file state taxes for free Employer's Returns General instructions. Where to file state taxes for free   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Where to file state taxes for free (U. Where to file state taxes for free S. Where to file state taxes for free Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Where to file state taxes for free ) Employers with employees subject to U. Where to file state taxes for free S. Where to file state taxes for free income tax withholding. Where to file state taxes for free   If you have both employees who are subject to U. Where to file state taxes for free S. Where to file state taxes for free income tax withholding and employees who are not subject to U. Where to file state taxes for free S. Where to file state taxes for free income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Where to file state taxes for free Nonfarm employers. Where to file state taxes for free   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Where to file state taxes for free Due dates for each quarter of the calendar year are as follows. Where to file state taxes for free Quarter Due Jan. Where to file state taxes for free , Feb. Where to file state taxes for free , Mar. Where to file state taxes for free Apr. Where to file state taxes for free 30 Apr. Where to file state taxes for free , May, June July 31 July, Aug. Where to file state taxes for free , Sept. Where to file state taxes for free Oct. Where to file state taxes for free 31 Oct. Where to file state taxes for free , Nov. Where to file state taxes for free , Dec. Where to file state taxes for free Jan. Where to file state taxes for free 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Where to file state taxes for free If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Where to file state taxes for free   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Where to file state taxes for free Form 944. Where to file state taxes for free   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Where to file state taxes for free Household employers reporting social security and Medicare taxes. Where to file state taxes for free   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Where to file state taxes for free Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Where to file state taxes for free See Publication 926, Household Employer's Tax Guide, for more information. Where to file state taxes for free Employers of farmworkers. Where to file state taxes for free   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Where to file state taxes for free   File a Form 943 each year for all taxable wages paid for farmwork. Where to file state taxes for free You may report household workers in a private home on a farm operated for profit on Form 943. Where to file state taxes for free Do not report wages for farmworkers on Form 941-SS or 944. Where to file state taxes for free   Send Form 943 to the IRS by January 31 of the following year. Where to file state taxes for free Send it with payment of any taxes due that you are not required to deposit. Where to file state taxes for free If you deposited all taxes when due, you have 10 additional days to file. Where to file state taxes for free Penalties. Where to file state taxes for free   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Where to file state taxes for free The maximum penalty is generally 25% of the tax due. Where to file state taxes for free Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Where to file state taxes for free 5% per month of the amount of tax. Where to file state taxes for free For individual filers only, the failure-to-pay penalty is reduced from 0. Where to file state taxes for free 5% per month to 0. Where to file state taxes for free 25% per month if an installment agreement is in effect. Where to file state taxes for free You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Where to file state taxes for free The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Where to file state taxes for free If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Where to file state taxes for free The penalties will not be charged if you have a reasonable cause for failing to file or pay. Where to file state taxes for free If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Where to file state taxes for free Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Where to file state taxes for free See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Where to file state taxes for free Prior Period Adjustments Forms for prior period adjustments. Where to file state taxes for free   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Where to file state taxes for free There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Where to file state taxes for free Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Where to file state taxes for free Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Where to file state taxes for free See Revenue Ruling 2009-39, 2009-52 I. Where to file state taxes for free R. Where to file state taxes for free B. Where to file state taxes for free 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Where to file state taxes for free You can find Revenue Ruling 2009-39, at www. Where to file state taxes for free irs. Where to file state taxes for free gov/irb/2009-52_IRB/ar14. Where to file state taxes for free html. Where to file state taxes for free Background. Where to file state taxes for free   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Where to file state taxes for free Treasury Decision 9405, 2008-32 I. Where to file state taxes for free R. Where to file state taxes for free B. Where to file state taxes for free 293, is available at www. Where to file state taxes for free irs. Where to file state taxes for free gov/irb/2008-32_IRB/ar13. Where to file state taxes for free html. Where to file state taxes for free You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Where to file state taxes for free You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Where to file state taxes for free We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Where to file state taxes for free Correcting employment taxes. Where to file state taxes for free   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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Page Last Reviewed or Updated: 14-Mar-2014

The Where To File State Taxes For Free

Where to file state taxes for free Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Where to file state taxes for free The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Where to file state taxes for free Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Where to file state taxes for free Exclusion or deduction. Where to file state taxes for free   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Where to file state taxes for free Your employer can tell you whether your benefit plan qualifies. Where to file state taxes for free To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Where to file state taxes for free You cannot use Form 1040EZ. Where to file state taxes for free   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Where to file state taxes for free Therefore, you would not get an exclusion from wages. Where to file state taxes for free Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Where to file state taxes for free To claim the deduction, you must use Form 2441. Where to file state taxes for free   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Where to file state taxes for free Statement for employee. Where to file state taxes for free   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Where to file state taxes for free Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Where to file state taxes for free Qualifying person(s). Where to file state taxes for free   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Where to file state taxes for free If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Where to file state taxes for free Your disabled spouse who is not physically or mentally able to care for himself or herself. Where to file state taxes for free Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Where to file state taxes for free Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Where to file state taxes for free For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Where to file state taxes for free Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Where to file state taxes for free Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Where to file state taxes for free   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Where to file state taxes for free   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Where to file state taxes for free Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Where to file state taxes for free Supplemental security income (SSI) payments. Where to file state taxes for free   Social security benefits do not include SSI payments, which are not taxable. Where to file state taxes for free Do not include these payments in your income. Where to file state taxes for free Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Where to file state taxes for free You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Where to file state taxes for free Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Where to file state taxes for free You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Where to file state taxes for free For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Where to file state taxes for free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Where to file state taxes for free Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Where to file state taxes for free For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Where to file state taxes for free Retirement and profit-sharing plans. Where to file state taxes for free   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Where to file state taxes for free The payments must be reported as a pension or annuity. Where to file state taxes for free Accrued leave payment. Where to file state taxes for free   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Where to file state taxes for free The payment is not a disability payment. Where to file state taxes for free Include it in your income in the tax year you receive it. Where to file state taxes for free See Publication 525, Taxable and Nontaxable Income, for more information. Where to file state taxes for free Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Where to file state taxes for free For information about military and government disability pensions, see Publication 525. Where to file state taxes for free VA disability benefits. Where to file state taxes for free   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Where to file state taxes for free If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Where to file state taxes for free   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Where to file state taxes for free These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Where to file state taxes for free Other Payments You may receive other payments that are related to your disability. Where to file state taxes for free The following payments are not taxable. Where to file state taxes for free Benefit payments from a public welfare fund, such as payments due to blindness. Where to file state taxes for free Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Where to file state taxes for free Compensatory (but not punitive) damages for physical injury or physical sickness. Where to file state taxes for free Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Where to file state taxes for free Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Where to file state taxes for free Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Where to file state taxes for free Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Where to file state taxes for free More detailed information can be found in Publication 525. Where to file state taxes for free Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Where to file state taxes for free Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Where to file state taxes for free These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Where to file state taxes for free This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Where to file state taxes for free For more information, see Publication 525. Where to file state taxes for free Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Where to file state taxes for free You must use Schedule A (Form 1040) to itemize your deductions. Where to file state taxes for free See your form instructions for information on the standard deduction and the deductions you can itemize. Where to file state taxes for free The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Where to file state taxes for free Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Where to file state taxes for free Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Where to file state taxes for free They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Where to file state taxes for free You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Where to file state taxes for free 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Where to file state taxes for free The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Where to file state taxes for free For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Where to file state taxes for free Artificial limbs, contact lenses, eyeglasses, and hearing aids. Where to file state taxes for free The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Where to file state taxes for free Cost and repair of special telephone equipment for hearing-impaired persons. Where to file state taxes for free Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Where to file state taxes for free ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Where to file state taxes for free Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Where to file state taxes for free This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Where to file state taxes for free Premiums for qualified long-term care insurance, up to certain amounts. Where to file state taxes for free Improvements to a home that do not increase its value if the main purpose is medical care. Where to file state taxes for free An example is constructing entrance or exit ramps. Where to file state taxes for free Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Where to file state taxes for free See Publication 502 for more information. Where to file state taxes for free Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Where to file state taxes for free If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Where to file state taxes for free 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Where to file state taxes for free You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Where to file state taxes for free Impairment-related expenses defined. Where to file state taxes for free   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Where to file state taxes for free Publication 502 contains more detailed information. Where to file state taxes for free Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Where to file state taxes for free Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Where to file state taxes for free To qualify, you must pay these expenses so you can work or look for work. Where to file state taxes for free The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Where to file state taxes for free You can claim the credit on Form 1040 or 1040A. Where to file state taxes for free You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Where to file state taxes for free You figure the credit on Form 2441. Where to file state taxes for free For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Where to file state taxes for free Publication 503, Child and Dependent Care Expenses, contains more detailed information. Where to file state taxes for free Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Where to file state taxes for free S. Where to file state taxes for free citizen or a resident alien and either of the following apply. Where to file state taxes for free You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Where to file state taxes for free You can claim the credit on Form 1040 or 1040A. Where to file state taxes for free You figure the credit on Schedule R. Where to file state taxes for free For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Where to file state taxes for free Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Where to file state taxes for free Earned Income Credit This credit is based on the amount of your earned income. Where to file state taxes for free You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Where to file state taxes for free To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Where to file state taxes for free If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Where to file state taxes for free You cannot use Form 1040EZ if you have a qualifying child. Where to file state taxes for free Qualifying child. Where to file state taxes for free   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Where to file state taxes for free Earned income. Where to file state taxes for free   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Where to file state taxes for free However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Where to file state taxes for free More information. Where to file state taxes for free   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Where to file state taxes for free Publication 596, Earned Income Credit (EIC), contains more detailed information. Where to file state taxes for free Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Where to file state taxes for free A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Where to file state taxes for free This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Where to file state taxes for free In this case you do not have to pay employment taxes on the amount you pay. Where to file state taxes for free But if you control what work is done and how it is done, the worker is your employee. Where to file state taxes for free If you possess the right to discharge a worker, that worker is generally considered to be your employee. Where to file state taxes for free If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Where to file state taxes for free To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Where to file state taxes for free Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Where to file state taxes for free Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Where to file state taxes for free For more information, see chapter 7 of Publication 535, Business Expenses. Where to file state taxes for free Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Where to file state taxes for free The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Where to file state taxes for free See Form 8826, Disabled Access Credit, for more information. Where to file state taxes for free Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Where to file state taxes for free One targeted group consists of vocational rehabilitation referrals. Where to file state taxes for free These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Where to file state taxes for free See Form 5884, Work Opportunity Credit. Where to file state taxes for free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Where to file state taxes for free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Where to file state taxes for free Free help with your tax return. Where to file state taxes for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Where to file state taxes for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Where to file state taxes for free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Where to file state taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to file state taxes for free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Where to file state taxes for free To find the nearest VITA or TCE site, visit IRS. Where to file state taxes for free gov or call 1-800-906-9887. Where to file state taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file state taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to file state taxes for free aarp. Where to file state taxes for free org/money/taxaide or call 1-888-227-7669. Where to file state taxes for free   For more information on these programs, go to IRS. Where to file state taxes for free gov and enter “VITA” in the search box. Where to file state taxes for free Internet. Where to file state taxes for free IRS. Where to file state taxes for free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Where to file state taxes for free Apply for an Employer Identification Number (EIN). Where to file state taxes for free Go to IRS. Where to file state taxes for free gov and enter Apply for an EIN in the search box. Where to file state taxes for free Request an Electronic Filing PIN by going to IRS. Where to file state taxes for free gov and entering Electronic Filing PIN in the search box. Where to file state taxes for free Check the status of your 2013 refund with Where's My Refund? Go to IRS. Where to file state taxes for free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file state taxes for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to file state taxes for free Check the status of your amended return. Where to file state taxes for free Go to IRS. Where to file state taxes for free gov and enter Where's My Amended Return in the search box. Where to file state taxes for free Download forms, instructions, and publications, including some accessible versions. Where to file state taxes for free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Where to file state taxes for free gov or IRS2Go. Where to file state taxes for free Tax return and tax account transcripts are generally available for the current year and past three years. Where to file state taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to file state taxes for free gov. Where to file state taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where to file state taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to file state taxes for free gov. Where to file state taxes for free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Where to file state taxes for free gov or IRS2Go. Where to file state taxes for free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Where to file state taxes for free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Where to file state taxes for free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Where to file state taxes for free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Where to file state taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to file state taxes for free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Where to file state taxes for free gov. Where to file state taxes for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to file state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where to file state taxes for free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Where to file state taxes for free AARP offers the Tax-Aide counseling program as part of the TCE program. Where to file state taxes for free Visit AARP's website to find the nearest Tax-Aide location. Where to file state taxes for free Research your tax questions. Where to file state taxes for free Search publications and instructions by topic or keyword. Where to file state taxes for free Read the Internal Revenue Code, regulations, or other official guidance. Where to file state taxes for free Read Internal Revenue Bulletins. Where to file state taxes for free Sign up to receive local and national tax news by email. Where to file state taxes for free Phone. Where to file state taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to file state taxes for free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Where to file state taxes for free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to file state taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887. Where to file state taxes for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to file state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where to file state taxes for free Most VITA and TCE sites offer free electronic filing. Where to file state taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to file state taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to file state taxes for free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Where to file state taxes for free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Where to file state taxes for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to file state taxes for free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where to file state taxes for free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file state taxes for free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where to file state taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to file state taxes for free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Where to file state taxes for free You should receive your order within 10 business days. Where to file state taxes for free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Where to file state taxes for free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Where to file state taxes for free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Where to file state taxes for free Call to ask tax questions, 1-800-829-1040. Where to file state taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to file state taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to file state taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Where to file state taxes for free gsa. Where to file state taxes for free gov/fedrelay. Where to file state taxes for free Walk-in. Where to file state taxes for free You can find a selection of forms, publications and services — in-person, face-to-face. Where to file state taxes for free Products. Where to file state taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to file state taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to file state taxes for free Services. Where to file state taxes for free You can walk in to your local TAC most business days for personal, face-to-face tax help. Where to file state taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where to file state taxes for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Where to file state taxes for free No appointment is necessary—just walk in. Where to file state taxes for free Before visiting, check www. Where to file state taxes for free irs. Where to file state taxes for free gov/localcontacts for hours of operation and services provided. Where to file state taxes for free Mail. Where to file state taxes for free You can send your order for forms, instructions, and publications to the address below. Where to file state taxes for free You should receive a response within 10 business days after your request is received. Where to file state taxes for free  Internal Revenue Service 1201 N. Where to file state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Where to file state taxes for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to file state taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to file state taxes for free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Where to file state taxes for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where to file state taxes for free You face (or your business is facing) an immediate threat of adverse action. Where to file state taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to file state taxes for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where to file state taxes for free Here's why we can help: TAS is an independent organization within the IRS. Where to file state taxes for free Our advocates know how to work with the IRS. Where to file state taxes for free Our services are free and tailored to meet your needs. Where to file state taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. Where to file state taxes for free How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Where to file state taxes for free irs. Where to file state taxes for free gov/advocate, or call us toll-free at 1-877-777-4778. Where to file state taxes for free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to file state taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Where to file state taxes for free irs. Where to file state taxes for free gov/sams. Where to file state taxes for free Low Income Taxpayer Clinics. Where to file state taxes for free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Where to file state taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where to file state taxes for free Visit www. Where to file state taxes for free TaxpayerAdvocate. Where to file state taxes for free irs. Where to file state taxes for free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where to file state taxes for free Prev  Up  Next   Home   More Online Publications