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Where To Send 1040x

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Where To Send 1040x

Where to send 1040x 1. Where to send 1040x   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Where to send 1040x  You can set up and make contributions to an IRA if you receive taxable compensation. Where to send 1040x Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Where to send 1040x For more information about IRAs, see Publication 590. Where to send 1040x Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Where to send 1040x The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Where to send 1040x Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Where to send 1040x Many types of educational assistance are tax free if they meet the requirements discussed here. Where to send 1040x Special rules apply to U. Where to send 1040x S. Where to send 1040x citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Where to send 1040x For information about these rules, see Publication 54, Tax Guide for U. Where to send 1040x S. Where to send 1040x Citizens and Resident Aliens Abroad. Where to send 1040x Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Where to send 1040x A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Where to send 1040x Amount of scholarship or fellowship. Where to send 1040x   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Where to send 1040x This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Where to send 1040x The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Where to send 1040x Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Where to send 1040x Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Where to send 1040x A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Where to send 1040x (But for exceptions, see Payment for services,later. Where to send 1040x Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Where to send 1040x Candidate for a degree. Where to send 1040x   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Where to send 1040x Eligible educational institution. Where to send 1040x   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Where to send 1040x Qualified education expenses. Where to send 1040x   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Where to send 1040x These items must be required of all students in your course of instruction. Where to send 1040x Expenses that do not qualify. Where to send 1040x   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Where to send 1040x Payment for services. Where to send 1040x   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Where to send 1040x This applies even if all candidates for a degree must perform the services to receive the degree. Where to send 1040x (See exceptions next. Where to send 1040x ) Exceptions. Where to send 1040x   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Where to send 1040x Example 1. Where to send 1040x You received a scholarship of $2,500. Where to send 1040x The scholarship was not received under either of the exceptions mentioned above. Where to send 1040x As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Where to send 1040x Of the $2,500 scholarship, $1,000 represents payment for teaching. Where to send 1040x The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Where to send 1040x Your qualified education expenses were at least $1,500. Where to send 1040x Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Where to send 1040x The $1,000 you received for teaching is taxable. Where to send 1040x Example 2. Where to send 1040x You are a candidate for a degree at a medical school. Where to send 1040x You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Where to send 1040x The terms of your scholarship require you to perform future services. Where to send 1040x A substantial penalty applies if you do not comply. Where to send 1040x The entire amount of your grant is taxable as payment for services in the year it is received. Where to send 1040x Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Where to send 1040x Worksheet 1-1. Where to send 1040x    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Where to send 1040x    Worksheet 1-1. Where to send 1040x Taxable Scholarship and Fellowship Income 1. Where to send 1040x Enter the total amount of any scholarship or fellowship for 2013. Where to send 1040x See Amount of scholarship or fellowship, earlier. Where to send 1040x 1. Where to send 1040x       If you are a degree candidate at an eligible educational institution, go to line 2. Where to send 1040x If you are not a degree candidate at an eligible educational institution, stop here. Where to send 1040x The entire amount is taxable. Where to send 1040x For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Where to send 1040x       2. Where to send 1040x Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Where to send 1040x (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Where to send 1040x ) 2. Where to send 1040x     3. Where to send 1040x Subtract line 2 from line 1 3. Where to send 1040x     4. Where to send 1040x Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Where to send 1040x     5. Where to send 1040x Subtract line 4 from line 3 5. Where to send 1040x     6. Where to send 1040x Enter the amount of your qualified education expenses 6. Where to send 1040x     7. Where to send 1040x Enter the smaller of line 5 or line 6. Where to send 1040x This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Where to send 1040x     8. Where to send 1040x Subtract line 7 from line 5 8. Where to send 1040x     9. Where to send 1040x Taxable part. Where to send 1040x Add lines 2, 4, and 8. Where to send 1040x See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Where to send 1040x     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Where to send 1040x You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Where to send 1040x Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Where to send 1040x If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Where to send 1040x If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Where to send 1040x You must report the taxable amount whether or not you received a Form W-2. Where to send 1040x If you receive an incorrect Form W-2, ask the payer for a corrected one. Where to send 1040x For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Where to send 1040x How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Where to send 1040x Form 1040EZ. Where to send 1040x   If you file Form 1040EZ, include the taxable amount in the total on line 1. Where to send 1040x If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Where to send 1040x Form 1040A. Where to send 1040x   If you file Form 1040A, include the taxable amount in the total on line 7. Where to send 1040x If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Where to send 1040x Form 1040. Where to send 1040x   If you file Form 1040, include the taxable amount in the total on line 7. Where to send 1040x If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Where to send 1040x Schedule SE (Form 1040). Where to send 1040x   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Where to send 1040x If your net earnings are $400 or more, you must pay self-employment tax. Where to send 1040x Use Schedule SE, Self-Employment Tax, to figure this tax. Where to send 1040x Form 1040NR. Where to send 1040x   If you file Form 1040NR, report the taxable amount on line 12. Where to send 1040x Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Where to send 1040x S. Where to send 1040x Source Income Subject to Withholding. Where to send 1040x See the Instructions for Form 1040NR for more information. Where to send 1040x Form 1040NR-EZ. Where to send 1040x   If you file Form 1040NR-EZ, report the taxable amount on line 5. Where to send 1040x Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Where to send 1040x See the Instructions for Form 1040NR-EZ for more information. Where to send 1040x Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Where to send 1040x Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Where to send 1040x Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Where to send 1040x They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Where to send 1040x Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Where to send 1040x Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Where to send 1040x Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Where to send 1040x Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Where to send 1040x Do not include these payments as income on your federal tax return. Where to send 1040x If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Where to send 1040x This applies only to the part of your VA payments that is required to be used for education expenses. Where to send 1040x You may want to visit the Veteran's Administration website at www. Where to send 1040x gibill. Where to send 1040x va. Where to send 1040x gov for specific information about the various VA benefits for education. Where to send 1040x Example. Where to send 1040x You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Where to send 1040x Neither of these benefits is taxable and you do not report them on your tax return. Where to send 1040x You also want to claim an American opportunity credit on your return. Where to send 1040x You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Where to send 1040x To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Where to send 1040x You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Where to send 1040x Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Where to send 1040x This is called a “tuition reduction. Where to send 1040x ” You do not have to include a qualified tuition reduction in your income. Where to send 1040x A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Where to send 1040x You do not have to use the tuition reduction at the eligible educational institution from which you received it. Where to send 1040x In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Where to send 1040x The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Where to send 1040x You must include in your income any tuition reduction you receive that is payment for your services. Where to send 1040x Eligible educational institution. Where to send 1040x   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Where to send 1040x Officers, owners, and highly compensated employees. Where to send 1040x   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Where to send 1040x This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Where to send 1040x The group must be defined under a reasonable classification set up by the employer. Where to send 1040x The classification must not discriminate in favor of owners, officers, or highly compensated employees. Where to send 1040x Payment for services. Where to send 1040x   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Where to send 1040x This applies even if all candidates for a degree must perform the services to receive the degree. Where to send 1040x (See below for exceptions. Where to send 1040x ) Exceptions. Where to send 1040x   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Where to send 1040x Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Where to send 1040x You are an employee of the eligible educational institution. Where to send 1040x You were an employee of the eligible educational institution, but you retired or left on disability. Where to send 1040x You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Where to send 1040x You are the dependent child or spouse of an individual described in (1) through (3), above. Where to send 1040x Child of deceased parents. Where to send 1040x   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Where to send 1040x Child of divorced parents. Where to send 1040x   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Where to send 1040x Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Where to send 1040x It is provided by an eligible educational institution. Where to send 1040x You are a graduate student who performs teaching or research activities for the educational institution. Where to send 1040x You must include in income any other tuition reductions for graduate education that you receive. Where to send 1040x How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Where to send 1040x Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Where to send 1040x Prev  Up  Next   Home   More Online Publications
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Deducting Business Expenses

Business expenses are the cost of carrying on a trade or business. These expenses are usually deductible if the business is operated to make a profit.

What Can I Deduct?

To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.

It is important to separate business expenses from the following expenses:

  • The expenses used to figure the cost of goods sold,
  • Capital Expenses, and
  • Personal Expenses.

Cost of Goods Sold

If your business manufactures products or purchases them for resale, you generally must value inventory at the beginning and end of each tax year to determine your cost of goods sold. Some of your expenses may be included in figuring the cost of goods sold. Cost of goods sold is deducted from your gross receipts to figure your gross profit for the year. If you include an expense in the cost of goods sold, you cannot deduct it again as a business expense.

The following are types of expenses that go into figuring the cost of goods sold.

  • The cost of products or raw materials, including freight
  • Storage
  • Direct labor costs (including contributions to pensions or annuity plans) for workers who produce the products
  • Factory overhead

Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Indirect costs include rent, interest, taxes, storage, purchasing, processing, repackaging, handling, and administrative costs.

This rule does not apply to personal property you acquire for resale if your average annual gross receipts (or those of your predecessor) for the preceding 3 tax years are not more than $10 million.

For additional information, refer to the chapter on Cost of Goods Sold, Publication 334, Tax Guide for Small Businesses and the chapter on Inventories, Publication 538, Accounting Periods and Methods.

Capital Expenses

You must capitalize, rather than deduct, some costs. These costs are a part of your investment in your business and are called capital expenses. Capital expenses are considered assets in your business. There are, in general, three types of costs you capitalize.

  • Business start-up cost (See the note below)
  • Business assets
  • Improvements

Note: You can elect to deduct or amortize certain business start-up costs. Refer to chapters 7 and 8 of Publication 535, Business Expenses.

Personal versus Business Expenses

Generally, you cannot deduct personal, living, or family expenses. However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. You can deduct the business part.

For example, if you borrow money and use 70% of it for business and the other 30% for a family vacation, you can deduct 70% of the interest as a business expense. The remaining 30% is personal interest and is not deductible. Refer to chapter 4 of Publication 535, Business Expenses, for information on deducting interest and the allocation rules.

Business Use of Your Home

If you use part of your home for business, you may be able to deduct expenses for the business use of your home. These expenses may include mortgage interest, insurance, utilities, repairs, and depreciation. Refer to Home Office Deduction and Publication 587, Business Use of Your Home, for more information.

Business Use of Your Car

If you use your car in your business, you can deduct car expenses. If you use your car for both business and personal purposes, you must divide your expenses based on actual mileage. Refer to Publication 463, Travel, Entertainment, Gift, and Car Expenses. For a list of current and prior year mileage rates see the Standard Mileage Rates.

Other Types of Business Expenses

  • Employees' Pay - You can generally deduct the pay you give your employees for the services they perform for your business.
  • Retirement Plans - Retirement plans are savings plans that offer you tax advantages to set aside money for your own, and your employees' retirement.
  • Rent Expense - Rent is any amount you pay for the use of property you do not own. In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. If you have or will receive equity in or title to the property, the rent is not deductible.
  • Interest - Business interest expense is an amount charged for the use of money you borrowed for business activities.
  • Taxes - You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses.
  • Insurance - Generally, you can deduct the ordinary and necessary cost of insurance as a business expense, if it is for your trade, business, or profession.

This list is not all inclusive of the types of business expenses that you can deduct. For additional information, refer to Publication 535, Business Expenses.

Page Last Reviewed or Updated: 04-Feb-2014

The Where To Send 1040x

Where to send 1040x Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Where to send 1040x Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. Where to send 1040x Aliens, nonresidents, Deposits. Where to send 1040x Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. Where to send 1040x Common-law employee, Employee status under common law. Where to send 1040x Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Where to send 1040x Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. Where to send 1040x Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. Where to send 1040x Electronic filing and payment, Reminders Employee, 2. Where to send 1040x Who Are Employees? Employer identification number (EIN), 1. Where to send 1040x Employer Identification Number (EIN) F Family employees, Deposits. Where to send 1040x Farm crew leaders, Farm Crew Leaders Farmworkers, 6. Where to send 1040x Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. Where to send 1040x Federal employees, Deposits. Where to send 1040x Fishing, Deposits. Where to send 1040x Form, Calendar, Lookback period for employers of nonfarm workers. Where to send 1040x 4070, 5. Where to send 1040x Tips 4070A, 5. Where to send 1040x Tips 8274, Deposits. Where to send 1040x 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. Where to send 1040x 943, Calendar 943-X, Adjustments to lookback period taxes. Where to send 1040x 944-X, Adjustments to lookback period taxes. Where to send 1040x Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. Where to send 1040x SS-4, 1. Where to send 1040x Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. Where to send 1040x SS-8, IRS help. Where to send 1040x W-2c, Employee's social security card. Where to send 1040x , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Where to send 1040x Fringe benefits, Fringe Benefits, Deposits. Where to send 1040x FUTA tax, 11. Where to send 1040x Federal Unemployment (FUTA) Tax—U. Where to send 1040x S. Where to send 1040x Virgin Islands Employers Only G Government employees, nonfederal, Deposits. Where to send 1040x Group-term life insurance, Deposits. Where to send 1040x H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. Where to send 1040x Hospital interns, Deposits. Where to send 1040x Household employers, Household employers reporting social security and Medicare taxes. Where to send 1040x Household workers, Household employers reporting social security and Medicare taxes. Where to send 1040x , Deposits. Where to send 1040x How to deposit, How To Deposit I Insurance agents, Deposits. Where to send 1040x IRS help (employee v. Where to send 1040x subcontractor), IRS help. Where to send 1040x L Lookback period Farmworkers, Lookback period for employers of farmworkers. Where to send 1040x Nonfarm workers, Lookback period for employers of nonfarm workers. Where to send 1040x M Meals and lodging, Deposits. Where to send 1040x Ministers, Deposits. Where to send 1040x Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. Where to send 1040x N Newspaper delivery, Deposits. Where to send 1040x Noncash payments, Deposits. Where to send 1040x Nonprofit organizations, Deposits. Where to send 1040x P Partners, Deposits. Where to send 1040x Penalties, Deposit Penalties Pension plans, Deposits. Where to send 1040x Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. Where to send 1040x Retirement and pension plans, Deposits. Where to send 1040x S Salespersons, Deposits. Where to send 1040x Scholarships and fellowships, Deposits. Where to send 1040x Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. Where to send 1040x Sick pay, Sick pay. Where to send 1040x , Sick pay payments. Where to send 1040x , Deposits. Where to send 1040x Social security number (SSN), 3. Where to send 1040x Employee's Social Security Number (SSN) Statutory employee, Statutory employees. Where to send 1040x Statutory nonemployee, Statutory nonemployees. Where to send 1040x Students, Deposits. Where to send 1040x Suggestions for publication, Comments and suggestions. Where to send 1040x Supplemental unemployment compensation benefits, Deposits. Where to send 1040x T Tax help, How To Get Tax Help Tax Help, Tax help. Where to send 1040x Taxes paid by employer, Employee's portion of taxes paid by employer. Where to send 1040x Tips, 5. Where to send 1040x Tips, Deposits. Where to send 1040x Travel and business expenses, Travel and business expenses. Where to send 1040x Trust fund recovery penalty, Trust fund recovery penalty. Where to send 1040x W Wage and Tax Statement, 10. Where to send 1040x Wage and Tax Statements Prev  Up     Home   More Online Publications