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Www freefile irs gov 4. Www freefile irs gov   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Www freefile irs gov Private communication service. Www freefile irs gov Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Www freefile irs gov If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Www freefile irs gov If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Www freefile irs gov See chapter 14, later. Www freefile irs gov Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Www freefile irs gov The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Www freefile irs gov Regular method taxpayers. Www freefile irs gov   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Www freefile irs gov Alternative method taxpayers. Www freefile irs gov   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Www freefile irs gov See Alternative method in  chapter 11. Www freefile irs gov Where to file. Www freefile irs gov    Do not file the uncollected tax report with Form 720. Www freefile irs gov Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Www freefile irs gov  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Www freefile irs gov Local telephone service. Www freefile irs gov   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Www freefile irs gov Local telephone service also includes any facility or services provided in connection with this service. Www freefile irs gov The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Www freefile irs gov Local-only service. Www freefile irs gov   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Www freefile irs gov Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Www freefile irs gov Private communication service. Www freefile irs gov   Private communication service is not local telephone service. Www freefile irs gov Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Www freefile irs gov However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Www freefile irs gov Teletypewriter exchange service. Www freefile irs gov   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Www freefile irs gov Figuring the tax. Www freefile irs gov   The tax is based on the sum of all charges for local telephone service included in the bill. Www freefile irs gov However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Www freefile irs gov The tax on the remaining items not included in any group is based on the charge for each item separately. Www freefile irs gov Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Www freefile irs gov Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Www freefile irs gov Nontaxable service. Www freefile irs gov   Nontaxable service means bundled service and long distance service. Www freefile irs gov Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Www freefile irs gov Bundled service. Www freefile irs gov   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Www freefile irs gov Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Www freefile irs gov Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Www freefile irs gov If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Www freefile irs gov   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Www freefile irs gov Long distance service. Www freefile irs gov   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Www freefile irs gov Pre-paid telephone cards (PTC). Www freefile irs gov   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Www freefile irs gov Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Www freefile irs gov The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Www freefile irs gov The transferee is the person liable for the tax and is eligible to request a credit or refund. Www freefile irs gov For more information, see Regulations section 49. Www freefile irs gov 4251-4. Www freefile irs gov   The holder is the person that purchases a PTC to use and not to resell. Www freefile irs gov Holders are not liable for the tax and cannot request a credit or refund. Www freefile irs gov Pre-paid cellular telephones. Www freefile irs gov   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Www freefile irs gov The transferee is the person eligible to request the credit or refund. Www freefile irs gov Installation charges. Www freefile irs gov   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Www freefile irs gov However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Www freefile irs gov Answering services. Www freefile irs gov   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Www freefile irs gov Mobile radio telephone service. Www freefile irs gov   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Www freefile irs gov Coin-operated telephones. Www freefile irs gov   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Www freefile irs gov But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Www freefile irs gov Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Www freefile irs gov Telephone-operated security systems. Www freefile irs gov   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Www freefile irs gov In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Www freefile irs gov News services. Www freefile irs gov   The tax on teletypewriter exchange service does not apply to charges for the following news services. Www freefile irs gov Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Www freefile irs gov Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Www freefile irs gov This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Www freefile irs gov For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Www freefile irs gov Services not exempted. Www freefile irs gov   The tax applies to amounts paid by members of the news media for local telephone service. Www freefile irs gov International organizations and the American Red Cross. Www freefile irs gov   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Www freefile irs gov Nonprofit hospitals. Www freefile irs gov   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Www freefile irs gov Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Www freefile irs gov Nonprofit educational organizations. Www freefile irs gov   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Www freefile irs gov A nonprofit educational organization is one that satisfies all the following requirements. Www freefile irs gov It normally maintains a regular faculty and curriculum. Www freefile irs gov It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Www freefile irs gov It is exempt from income tax under section 501(a). Www freefile irs gov This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Www freefile irs gov Qualified blood collector organizations. Www freefile irs gov   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Www freefile irs gov A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Www freefile irs gov Federal, state, and local government. Www freefile irs gov   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Www freefile irs gov Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Www freefile irs gov Exemption certificate. Www freefile irs gov   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Www freefile irs gov See Regulations section 49. Www freefile irs gov 4253-11. Www freefile irs gov File the certificate with the provider of the communication services. Www freefile irs gov An exemption certificate is not required for nontaxable services. Www freefile irs gov   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Www freefile irs gov The American National Red Cross and other international organizations. Www freefile irs gov Nonprofit hospitals. Www freefile irs gov Nonprofit educational organizations. Www freefile irs gov Qualified blood collector organizations. Www freefile irs gov State and local governments. Www freefile irs gov   The federal government does not have to file any exemption certificate. Www freefile irs gov   All other organizations must furnish exemption certificates when required. Www freefile irs gov Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Www freefile irs gov Alternatively, the person who paid the tax may claim a refund. Www freefile irs gov For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Www freefile irs gov Collectors. Www freefile irs gov   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Www freefile irs gov These requirements also apply to nontaxable service refunds. Www freefile irs gov Collectors using the regular method for deposits. Www freefile irs gov   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Www freefile irs gov Collectors using the alternative method for deposits. Www freefile irs gov   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Www freefile irs gov For more information, see the Instructions for Form 720. Www freefile irs gov Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Www freefile irs gov Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Www freefile irs gov Percentage tax. Www freefile irs gov   A tax of 7. Www freefile irs gov 5% applies to amounts paid for taxable transportation of persons by air. Www freefile irs gov Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Www freefile irs gov Mileage awards. Www freefile irs gov   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Www freefile irs gov For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Www freefile irs gov   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Www freefile irs gov Until regulations are issued, the following rules apply to mileage awards. Www freefile irs gov Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Www freefile irs gov For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Www freefile irs gov Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Www freefile irs gov Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Www freefile irs gov Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Www freefile irs gov Domestic-segment tax. Www freefile irs gov   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Www freefile irs gov However, see Rural airports, later. Www freefile irs gov A segment is a single takeoff and a single landing. Www freefile irs gov The amount of the domestic-segment tax is in the Instructions for Form 720. Www freefile irs gov Charter flights. Www freefile irs gov    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Www freefile irs gov Rural airports. Www freefile irs gov   The domestic-segment tax does not apply to a segment to or from a rural airport. Www freefile irs gov An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Www freefile irs gov   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Www freefile irs gov   An updated list of rural airports can be found on the Department of Transportation website at www. Www freefile irs gov dot. Www freefile irs gov gov and enter the phrase “Essential Air Service” in the search box. Www freefile irs gov Taxable transportation. Www freefile irs gov   Taxable transportation is transportation by air that meets either of the following tests. Www freefile irs gov It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Www freefile irs gov It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Www freefile irs gov Round trip. Www freefile irs gov   A round trip is considered two separate trips. Www freefile irs gov The first trip is from the point of departure to the destination. Www freefile irs gov The second trip is the return trip from that destination. Www freefile irs gov Uninterrupted international air transportation. Www freefile irs gov   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Www freefile irs gov For a special rule that applies to military personnel, see Exemptions, later. Www freefile irs gov Transportation between the continental U. Www freefile irs gov S. Www freefile irs gov and Alaska or Hawaii. Www freefile irs gov   This transportation is partially exempt from the tax on transportation of persons by air. Www freefile irs gov The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Www freefile irs gov Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Www freefile irs gov 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Www freefile irs gov Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Www freefile irs gov S. Www freefile irs gov airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Www freefile irs gov Transportation within Alaska or Hawaii. Www freefile irs gov   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Www freefile irs gov The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Www freefile irs gov Package tours. Www freefile irs gov   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Www freefile irs gov The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Www freefile irs gov ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Www freefile irs gov Liability for tax. Www freefile irs gov   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Www freefile irs gov However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Www freefile irs gov    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Www freefile irs gov However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Www freefile irs gov An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Www freefile irs gov For more information on resellers of air transportation, see Revenue Ruling 2006-52. Www freefile irs gov You can find Revenue Ruling 2006-52 on page 761 of I. Www freefile irs gov R. Www freefile irs gov B. Www freefile irs gov 2006-43 at www. Www freefile irs gov irs. Www freefile irs gov gov/pub/irs-irbs/irb06-43. Www freefile irs gov pdf. Www freefile irs gov   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Www freefile irs gov But see Certain helicopter uses, later. Www freefile irs gov   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Www freefile irs gov   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Www freefile irs gov Exemptions. Www freefile irs gov   The tax on transportation of persons by air does not apply in the following situations. Www freefile irs gov See also Special Rules on Transportation Taxes, later. Www freefile irs gov Military personnel on international trips. Www freefile irs gov   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Www freefile irs gov However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Www freefile irs gov The trip must begin or end outside the United States and the 225-mile zone. Www freefile irs gov Certain helicopter uses. Www freefile irs gov   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Www freefile irs gov Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Www freefile irs gov Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Www freefile irs gov Providing emergency medical transportation. Www freefile irs gov   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Www freefile irs gov For item (1), treat each flight segment as a separate flight. Www freefile irs gov Fixed-wing aircraft uses. Www freefile irs gov   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Www freefile irs gov Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Www freefile irs gov Providing emergency medical transportation. Www freefile irs gov The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Www freefile irs gov   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Www freefile irs gov Skydiving. Www freefile irs gov   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Www freefile irs gov Seaplanes. Www freefile irs gov   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Www freefile irs gov Bonus tickets. Www freefile irs gov   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Www freefile irs gov However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Www freefile irs gov International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Www freefile irs gov However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Www freefile irs gov This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Www freefile irs gov It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Www freefile irs gov See the Instructions for Form 720 for the tax rates. Www freefile irs gov Transportation of Property by Air A tax of 6. Www freefile irs gov 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Www freefile irs gov The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Www freefile irs gov The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Www freefile irs gov The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Www freefile irs gov Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Www freefile irs gov Exemptions. Www freefile irs gov   The tax on transportation of property by air does not apply in the following situations. Www freefile irs gov See also Special Rules on Transportation Taxes, later. Www freefile irs gov Cropdusting and firefighting service. Www freefile irs gov   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Www freefile irs gov Exportation. Www freefile irs gov    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Www freefile irs gov See Form 1363 for more information. Www freefile irs gov Certain helicopter and fixed-wing air ambulance uses. Www freefile irs gov   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Www freefile irs gov   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Www freefile irs gov The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Www freefile irs gov Skydiving. Www freefile irs gov   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Www freefile irs gov Excess baggage. Www freefile irs gov    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Www freefile irs gov Surtax on fuel used in a fractional ownership program aircraft. Www freefile irs gov   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Www freefile irs gov Alaska and Hawaii. Www freefile irs gov   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Www freefile irs gov But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Www freefile irs gov The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Www freefile irs gov Liability for tax. Www freefile irs gov   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Www freefile irs gov   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Www freefile irs gov Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Www freefile irs gov Aircraft used by affiliated corporations. Www freefile irs gov   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Www freefile irs gov However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Www freefile irs gov Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Www freefile irs gov   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Www freefile irs gov Small aircraft. Www freefile irs gov   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Www freefile irs gov However, the taxes do apply if the aircraft is operated on an established line. Www freefile irs gov “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Www freefile irs gov However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Www freefile irs gov   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Www freefile irs gov   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Www freefile irs gov Mixed load of persons and property. Www freefile irs gov   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Www freefile irs gov The allocation must be reasonable and supported by adequate records. Www freefile irs gov Credits or refunds. Www freefile irs gov   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Www freefile irs gov Alternatively, the person who paid the tax may claim a refund. Www freefile irs gov For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Www freefile irs gov Prev  Up  Next   Home   More Online Publications

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Www freefile irs gov Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Www freefile irs gov Filing options when no return is required. Www freefile irs gov What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Www freefile irs gov Claim for refund process. Www freefile irs gov How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Www freefile irs gov The worker is your employee if you can control not only what work is done, but how it is done. Www freefile irs gov If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Www freefile irs gov It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Www freefile irs gov Example. Www freefile irs gov You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Www freefile irs gov Betty follows your specific instructions about household and child care duties. Www freefile irs gov You provide the household equipment and supplies that Betty needs to do her work. Www freefile irs gov Betty is your household employee. Www freefile irs gov Household work. Www freefile irs gov   Household work is work done in or around your home. Www freefile irs gov Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Www freefile irs gov Workers who are not your employees. Www freefile irs gov   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Www freefile irs gov A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Www freefile irs gov   A worker who performs child care services for you in his or her home generally is not your employee. Www freefile irs gov   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Www freefile irs gov Example. Www freefile irs gov You made an agreement with John Peters to care for your lawn. Www freefile irs gov John runs a lawn care business and offers his services to the general public. Www freefile irs gov He provides his own tools and supplies, and he hires and pays any helpers he needs. Www freefile irs gov Neither John nor his helpers are your household employees. Www freefile irs gov More information. Www freefile irs gov   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Www freefile irs gov Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Www freefile irs gov When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Www freefile irs gov S. Www freefile irs gov Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Www freefile irs gov No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Www freefile irs gov You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Www freefile irs gov Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Www freefile irs gov You should keep the completed Form I-9 in your own records. Www freefile irs gov Do not submit it to the IRS, the USCIS, or any other government or other entity. Www freefile irs gov The form must be kept available for review upon notice by an authorized U. Www freefile irs gov S. Www freefile irs gov Government official. Www freefile irs gov Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Www freefile irs gov Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Www freefile irs gov uscis. Www freefile irs gov gov. Www freefile irs gov If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Www freefile irs gov You also can visit the USCIS website at www. Www freefile irs gov uscis. Www freefile irs gov gov to get Form I-9. Www freefile irs gov For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Www freefile irs gov Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Www freefile irs gov To find out, read Table 1. Www freefile irs gov You do not need to withhold federal income tax from your household employee's wages. Www freefile irs gov But if your employee asks you to withhold it, you can. Www freefile irs gov See Do You Need To Withhold Federal Income Tax, later. Www freefile irs gov If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Www freefile irs gov If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Www freefile irs gov The rest of this publication does not apply to you. Www freefile irs gov State employment taxes. Www freefile irs gov   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Www freefile irs gov For a list of state unemployment tax agencies, visit the U. Www freefile irs gov S. Www freefile irs gov Department of Labor's website at www. Www freefile irs gov workforcesecurity. Www freefile irs gov doleta. Www freefile irs gov gov/unemploy/agencies. Www freefile irs gov asp. Www freefile irs gov You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Www freefile irs gov    Table 1. Www freefile irs gov Do You Need To Pay Employment Taxes? IF you . Www freefile irs gov . Www freefile irs gov . Www freefile irs gov THEN you need to . Www freefile irs gov . Www freefile irs gov . Www freefile irs gov A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Www freefile irs gov Withhold and pay social security and Medicare taxes. Www freefile irs gov The taxes are 15. Www freefile irs gov 3%1 of cash wages. Www freefile irs gov Your employee's share is 7. Www freefile irs gov 65%1. Www freefile irs gov   (You can choose to pay it yourself and not withhold it. Www freefile irs gov ) Your share is 7. Www freefile irs gov 65%. Www freefile irs gov   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Www freefile irs gov B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Www freefile irs gov Pay federal unemployment tax. Www freefile irs gov The tax is 6% of cash wages. Www freefile irs gov Wages over $7,000 a year per employee are not taxed. Www freefile irs gov You also may owe state unemployment tax. Www freefile irs gov   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Www freefile irs gov 1In addition to withholding Medicare tax at 1. Www freefile irs gov 45%, you must withhold a 0. Www freefile irs gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freefile irs gov 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. Www freefile irs gov Additional Medicare Tax is only imposed on the employee. Www freefile irs gov There is no employer share of Additional Medicare Tax. Www freefile irs gov 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. Www freefile irs gov Note. Www freefile irs gov If neither A nor B above applies, you do not need to pay any federal employment taxes. Www freefile irs gov But you may still need to pay state employment taxes. Www freefile irs gov Table 2. Www freefile irs gov Household Employer's Checklist You may need to do the following things when you have a household employee. Www freefile irs gov   When you hire a household employee: □ Find out if the person can legally work in the United States. Www freefile irs gov  □ Find out if you need to pay state taxes. Www freefile irs gov When you pay your household employee: □ Withhold social security and Medicare taxes. Www freefile irs gov  □ Withhold federal income tax. Www freefile irs gov  □ Decide how you will make tax payments. Www freefile irs gov  □ Keep records. Www freefile irs gov By February 2, 2015: □ Get an employer identification number (EIN). Www freefile irs gov  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Www freefile irs gov By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Www freefile irs gov By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Www freefile irs gov  If you do not have to file a return, file Schedule H by itself. Www freefile irs gov Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Www freefile irs gov The Medicare tax pays for hospital insurance. Www freefile irs gov Both you and your household employee may owe social security and Medicare taxes. Www freefile irs gov Your share is 7. Www freefile irs gov 65% (6. Www freefile irs gov 2% for social security tax and 1. Www freefile irs gov 45% for Medicare tax) of the employee's social security and Medicare wages. Www freefile irs gov Your employee's share is also 7. Www freefile irs gov 65% (6. Www freefile irs gov 2% for social security tax and 1. Www freefile irs gov 45% for Medicare tax). Www freefile irs gov In addition to withholding Medicare tax at 1. Www freefile irs gov 45%, you must withhold a 0. Www freefile irs gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freefile irs gov 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. Www freefile irs gov Additional Medicare Tax is only imposed on the employee. Www freefile irs gov There is no employer share of Additional Medicare Tax. Www freefile irs gov 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. Www freefile irs gov For more information on Additional Medicare Tax, visit IRS. Www freefile irs gov gov and enter “Additional Medicare Tax” in the search box. Www freefile irs gov Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Www freefile irs gov You are responsible for payment of your employee's share of the taxes as well as your own. Www freefile irs gov You can either withhold your employee's share from the employee's wages or pay it from your own funds. Www freefile irs gov If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Www freefile irs gov Pay the taxes as discussed under How Do You Make Tax Payments, later. Www freefile irs gov Also, see What Forms Must You File, later. Www freefile irs gov Social security and Medicare wages. Www freefile irs gov   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Www freefile irs gov   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Www freefile irs gov However, any noncash wages you pay do not count as social security and Medicare wages. Www freefile irs gov   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Www freefile irs gov Cash wages. Www freefile irs gov   Cash wages include wages you pay by check, money order, etc. Www freefile irs gov Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Www freefile irs gov However, cash you give your employee in place of these items is included in cash wages. Www freefile irs gov State disability payments treated as wages. Www freefile irs gov   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Www freefile irs gov For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Www freefile irs gov Wages not counted. Www freefile irs gov   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Www freefile irs gov Your spouse. Www freefile irs gov Your child who is under the age of 21. Www freefile irs gov Your parent. Www freefile irs gov Exception: Count these wages if both the following conditions apply. Www freefile irs gov Your parent cares for your child who is either of the following. Www freefile irs gov Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Www freefile irs gov Your marital status is one of the following. Www freefile irs gov You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Www freefile irs gov An employee who is under the age of 18 at any time during the year. Www freefile irs gov Exception: Count these wages if providing household services is the employee's principal occupation. Www freefile irs gov If the employee is a student, providing household services is not considered to be his or her principal occupation. Www freefile irs gov Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Www freefile irs gov Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Www freefile irs gov If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Www freefile irs gov A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Www freefile irs gov If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Www freefile irs gov If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Www freefile irs gov See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Www freefile irs gov Withholding the employee's share. Www freefile irs gov   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Www freefile irs gov However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Www freefile irs gov   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Www freefile irs gov If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Www freefile irs gov   Withhold 7. Www freefile irs gov 65% (6. Www freefile irs gov 2% for social security tax and 1. Www freefile irs gov 45% for Medicare tax) from each payment of social security and Medicare wages. Www freefile irs gov Generally, you can use Table 3 to figure the proper amount to withhold. Www freefile irs gov You will pay the amount withheld to the IRS with your share of the taxes. Www freefile irs gov Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Www freefile irs gov Table 3. Www freefile irs gov Employee Social Security (6. Www freefile irs gov 2%) and Medicare (1. Www freefile irs gov 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Www freefile irs gov ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Www freefile irs gov For example, on a wage payment of $180, the employee social security tax is $11. Www freefile irs gov 16 ($6. Www freefile irs gov 20 tax on $100 plus $4. Www freefile irs gov 96 on $80 wages). Www freefile irs gov The employee Medicare tax is $2. Www freefile irs gov 61 ($1. Www freefile irs gov 45 tax on $100 plus $1. Www freefile irs gov 16 on $80 wages). Www freefile irs gov If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Www freefile irs gov 00 . Www freefile irs gov $ . Www freefile irs gov 06 $ . Www freefile irs gov 01 $ 51. Www freefile irs gov 00 . Www freefile irs gov $ 3. Www freefile irs gov 16 $ . Www freefile irs gov 74 2. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 12 . Www freefile irs gov 03 52. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 22 . Www freefile irs gov 75 3. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 19 . Www freefile irs gov 04 53. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 29 . Www freefile irs gov 77 4. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 25 . Www freefile irs gov 06 54. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 35 . Www freefile irs gov 78 5. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 31 . Www freefile irs gov 07 55. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 41 . Www freefile irs gov 80 6. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 37 . Www freefile irs gov 09 56. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 47 . Www freefile irs gov 81 7. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 43 . Www freefile irs gov 10 57. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 53 . Www freefile irs gov 83 8. 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Www freefile irs gov 84 . Www freefile irs gov 90 13. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 81 . Www freefile irs gov 19 63. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 91 . Www freefile irs gov 91 14. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 87 . Www freefile irs gov 20 64. Www freefile irs gov 00 . Www freefile irs gov 3. Www freefile irs gov 97 . Www freefile irs gov 93 15. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 93 . Www freefile irs gov 22 65. Www freefile irs gov 00 . Www freefile irs gov 4. Www freefile irs gov 03 . Www freefile irs gov 94 16. Www freefile irs gov 00 . Www freefile irs gov . Www freefile irs gov 99 . Www freefile irs gov 23 66. Www freefile irs gov 00 . Www freefile irs gov 4. Www freefile irs gov 09 . Www freefile irs gov 96 17. Www freefile irs gov 00 . Www freefile irs gov 1. Www freefile irs gov 05 . Www freefile irs gov 25 67. 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Www freefile irs gov 20 1. Www freefile irs gov 45 1In addition to withholding Medicare tax at 1. Www freefile irs gov 45%, you must withhold a 0. Www freefile irs gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freefile irs gov 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. Www freefile irs gov Additional Medicare Tax is only imposed on the employee. Www freefile irs gov There is no employer share of Additional Medicare Tax. Www freefile irs gov 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. Www freefile irs gov   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Www freefile irs gov If you withhold too much, you should repay the employee. Www freefile irs gov    In addition to withholding Medicare tax at 1. Www freefile irs gov 45%, you must withhold a 0. Www freefile irs gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freefile irs gov 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. Www freefile irs gov Additional Medicare Tax is only imposed on the employee. Www freefile irs gov There is no employer share of Additional Medicare Tax. Www freefile irs gov 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. Www freefile irs gov For more information on Additional Medicare Tax, visit IRS. Www freefile irs gov gov and enter “Additional Medicare Tax” in the search box. Www freefile irs gov Example. Www freefile irs gov On February 13, 2014, Mary Brown hired Jane R. Www freefile irs gov Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Www freefile irs gov Jane worked for the remainder of the year (a total of 46 weeks). Www freefile irs gov Mary did not give Jane a Form W-4 to request federal or state tax withholding. Www freefile irs gov The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Www freefile irs gov See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Www freefile irs gov Total cash wages paid to Jane $2,300. Www freefile irs gov 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Www freefile irs gov 60 ($2,300 x 6. Www freefile irs gov 2% (. Www freefile irs gov 062))         Medicare tax $33. Www freefile irs gov 35       ($2,300 x 1. Www freefile irs gov 45% (. Www freefile irs gov 0145)) Mary's share of:     Social security tax $142. Www freefile irs gov 60  ($2,300 x 6. Www freefile irs gov 2% (. Www freefile irs gov 062))           Medicare tax $33. Www freefile irs gov 35  ($2,300 x 1. Www freefile irs gov 45% (. Www freefile irs gov 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Www freefile irs gov 00   Box 4: Social security tax withheld 142. Www freefile irs gov 60   Box 6: Medicare tax withheld 33. Www freefile irs gov 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Www freefile irs gov Not withholding the employee's share. Www freefile irs gov   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Www freefile irs gov The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Www freefile irs gov However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Www freefile irs gov Example. Www freefile irs gov In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Www freefile irs gov You expect to pay your employee $1,900 or more for the year. Www freefile irs gov You decide to pay your employee's share of social security and Medicare taxes from your own funds. Www freefile irs gov You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Www freefile irs gov For social security and Medicare tax purposes, your employee's wages each payday are $100. Www freefile irs gov For each wage payment, you will pay $15. Www freefile irs gov 30 when you pay the taxes. Www freefile irs gov This is $7. Www freefile irs gov 65 ($6. Www freefile irs gov 20 for social security tax + $1. Www freefile irs gov 45 for Medicare tax) to cover your employee's share plus $7. Www freefile irs gov 65 ($6. Www freefile irs gov 20 for social security tax + $1. Www freefile irs gov 45 for Medicare tax) for your share. Www freefile irs gov For income tax purposes, your employee's wages each payday are $107. Www freefile irs gov 65 ($100 + the $7. Www freefile irs gov 65 you will pay to cover your employee's share of social security and Medicare taxes). Www freefile irs gov Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Www freefile irs gov Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Www freefile irs gov Or, you may owe only the FUTA tax or only the state unemployment tax. Www freefile irs gov To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Www freefile irs gov For a list of state unemployment tax agencies, visit the U. Www freefile irs gov S. Www freefile irs gov Department of Labor's website at www. Www freefile irs gov workforcesecurity. Www freefile irs gov doleta. Www freefile irs gov gov/unemploy/agencies. Www freefile irs gov asp. Www freefile irs gov You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Www freefile irs gov The FUTA tax is 6. Www freefile irs gov 0% of your employee's FUTA wages. Www freefile irs gov However, you may be able to take a credit of up to 5. Www freefile irs gov 4% against the FUTA tax, resulting in a net tax rate of 0. Www freefile irs gov 6%. Www freefile irs gov Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Www freefile irs gov The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Www freefile irs gov (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Www freefile irs gov ) Note. Www freefile irs gov   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Www freefile irs gov The term “legal holiday” means any legal holiday in the District of Columbia. Www freefile irs gov Pay the tax as discussed under How Do You Make Tax Payments, later. Www freefile irs gov Also, see What Forms Must You File, later. Www freefile irs gov Note. Www freefile irs gov   The 5. Www freefile irs gov 4% credit is reduced for wages paid in a credit reduction state. Www freefile irs gov See the Instructions for Schedule H (Form 1040). Www freefile irs gov Do not withhold the FUTA tax from your employee's wages. Www freefile irs gov You must pay it from your own funds. Www freefile irs gov FUTA wages. Www freefile irs gov   Figure the FUTA tax on the FUTA wages you pay. Www freefile irs gov If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Www freefile irs gov (A calendar quarter is January through March, April through June, July through September, or October through December. Www freefile irs gov ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Www freefile irs gov For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Www freefile irs gov Wages not counted. Www freefile irs gov   Do not count wages you pay to any of the following individuals as FUTA wages. Www freefile irs gov Your spouse. Www freefile irs gov Your child who is under the age of 21. Www freefile irs gov Your parent. Www freefile irs gov Credit for 2013. Www freefile irs gov   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Www freefile irs gov Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Www freefile irs gov Worksheet A. Www freefile irs gov Worksheet for Credit for Late Contributions 1. Www freefile irs gov Enter the amount from Schedule H, line 22   2. Www freefile irs gov Enter the amount from Schedule H, line 19   3. Www freefile irs gov Subtract line 2 from line 1. Www freefile irs gov If zero or less, enter -0-   4. Www freefile irs gov Enter total contributions paid to the state(s) after the Form 1040 due date   5. Www freefile irs gov Enter the smaller of line 3 or line 4   6. Www freefile irs gov Multiply line 5 by . Www freefile irs gov 90 (90%)   7. Www freefile irs gov Add lines 2 and 6   8. Www freefile irs gov Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Www freefile irs gov You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Www freefile irs gov The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Www freefile irs gov If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Www freefile irs gov If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Www freefile irs gov Pay the tax as discussed under How Do You Make Tax Payments, later. Www freefile irs gov Also, see What Forms Must You File, later. Www freefile irs gov Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Www freefile irs gov Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Www freefile irs gov Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Www freefile irs gov Publication 15 (Circular E) contains detailed instructions. Www freefile irs gov Wages. Www freefile irs gov   Figure federal income tax withholding on both cash and noncash wages you pay. Www freefile irs gov Measure wages you pay in any form other than cash by the fair market value of the noncash item. Www freefile irs gov   Do not count as wages any of the following items. Www freefile irs gov Meals provided to your employee at your home for your convenience. Www freefile irs gov Lodging provided to your employee at your home for your convenience and as a condition of employment. Www freefile irs gov Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Www freefile irs gov A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Www freefile irs gov See Publication 15-B for special requirements for this exclusion. Www freefile irs gov Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Www freefile irs gov   See Publication 15 (Circular E) for more information on cash and noncash wages. Www freefile irs gov Paying tax without withholding. Www freefile irs gov   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Www freefile irs gov It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Www freefile irs gov What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Www freefile irs gov This credit reduces their tax or allows them to receive a payment from the IRS. Www freefile irs gov You also may have to give your employee a notice about the EIC. Www freefile irs gov Notice about the EIC. Www freefile irs gov   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Www freefile irs gov If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Www freefile irs gov   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Www freefile irs gov A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Www freefile irs gov Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Www freefile irs gov Your own written statement with the same wording as in Notice 797. Www freefile irs gov If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Www freefile irs gov If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Www freefile irs gov If Form W-2 is not required, you must notify the employee by February 7, 2015. Www freefile irs gov   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Www freefile irs gov Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Www freefile irs gov How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Www freefile irs gov Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Www freefile irs gov Add these household employment taxes to your income tax. Www freefile irs gov Pay the amount due by April 15, 2015. Www freefile irs gov For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Www freefile irs gov You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Www freefile irs gov You can pay the additional tax in any of the following ways. Www freefile irs gov Ask your employer to withhold more federal income tax from your wages in 2014. Www freefile irs gov Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Www freefile irs gov Make estimated tax payments for 2014 to the IRS. Www freefile irs gov Increase your payments if you already make estimated tax payments. Www freefile irs gov You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Www freefile irs gov (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Www freefile irs gov ) However, you will not be subject to the penalty if both of the following situations apply to you. Www freefile irs gov You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Www freefile irs gov Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Www freefile irs gov Asking for more federal income tax withholding. Www freefile irs gov   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Www freefile irs gov Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Www freefile irs gov   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Www freefile irs gov Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Www freefile irs gov   See Publication 505 to make sure you will have the right amount withheld. Www freefile irs gov It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Www freefile irs gov Paying estimated tax. Www freefile irs gov   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Www freefile irs gov You can use its payment vouchers to make your payments by check or money order. Www freefile irs gov You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Www freefile irs gov For details, see the form instructions and visit IRS. Www freefile irs gov gov. Www freefile irs gov    You can pay all the employment taxes at once or you can pay them in installments. Www freefile irs gov If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Www freefile irs gov Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Www freefile irs gov Payment option for business employers. Www freefile irs gov   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Www freefile irs gov You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Www freefile irs gov For information on depositing employment taxes, see Publication 15 (Circular E). Www freefile irs gov   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Www freefile irs gov See Business employment tax returns, later. Www freefile irs gov    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Www freefile irs gov You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Www freefile irs gov More information. Www freefile irs gov   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Www freefile irs gov What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Www freefile irs gov Social security and Medicare wages. Www freefile irs gov FUTA wages. Www freefile irs gov Wages from which you withhold federal income tax. Www freefile irs gov For information on ordering employment tax forms, see How To Get Tax Help, later. Www freefile irs gov Employer identification number (EIN). Www freefile irs gov   You must include your employer identification number (EIN) on the forms you file for your household employee. Www freefile irs gov An EIN is a nine-digit number issued by the IRS. Www freefile irs gov It is not the same as a social security number. Www freefile irs gov    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Www freefile irs gov If you already have an EIN, use that number. Www freefile irs gov   If you do not have an EIN, you may apply for one online. Www freefile irs gov Go to IRS. Www freefile irs gov gov and click on the Apply for an EIN Online link under Tools. Www freefile irs gov You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Www freefile irs gov Form W-2. Www freefile irs gov   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Www freefile irs gov Social security and Medicare wages of $1,900 or more. Www freefile irs gov Wages from which you withhold federal income tax. Www freefile irs gov You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Www freefile irs gov You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Www freefile irs gov Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Www freefile irs gov Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Www freefile irs gov socialsecurity. Www freefile irs gov gov/employer for guidelines on filing electronically. Www freefile irs gov Employee who leaves during the year. Www freefile irs gov   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Www freefile irs gov You do not need to wait until 2015. Www freefile irs gov If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Www freefile irs gov Schedule H. Www freefile irs gov   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Www freefile irs gov Social security and Medicare wages of $1,900 or more. Www freefile irs gov FUTA wages. Www freefile irs gov Wages from which you withhold federal income tax. Www freefile irs gov File Schedule H with your 2014 federal income tax return by April 15, 2015. Www freefile irs gov If you get an extension to file your return, the extension also will apply to your Schedule H. Www freefile irs gov Filing options when no return is required. Www freefile irs gov   If you are not required to file a 2014 tax return, you have the following two options. Www freefile irs gov You can file Schedule H by itself. Www freefile irs gov See the Schedule H instructions for details. Www freefile irs gov If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Www freefile irs gov See Business employment tax returns, next. Www freefile irs gov   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Www freefile irs gov Business employment tax returns. Www freefile irs gov   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Www freefile irs gov (See Payment option for business employers, earlier. Www freefile irs gov ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Www freefile irs gov Include the FUTA tax for the employee on your Form 940. Www freefile irs gov   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Www freefile irs gov   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Www freefile irs gov For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Www freefile irs gov Both of these publications also provide information about filing Form 940. Www freefile irs gov What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Www freefile irs gov You must also keep records to support the information you enter on the forms you file. Www freefile irs gov If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Www freefile irs gov Wage and tax records. Www freefile irs gov   On each payday, you should record the date and amounts of all the following items. Www freefile irs gov Your employee's cash and noncash wages. Www freefile irs gov Any employee social security tax you withhold or agree to pay for your employee. Www freefile irs gov Any employee Medicare tax you withhold or agree to pay for your employee. Www freefile irs gov Any federal income tax you withhold. Www freefile irs gov Any state employment taxes you withhold. Www freefile irs gov Employee's social security number. Www freefile irs gov   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Www freefile irs gov Social security and Medicare wages of $1,900 or more. Www freefile irs gov Wages from which you withhold federal income tax. Www freefile irs gov You must ask for your employee's social security number no later than the first day on which you pay the wages. Www freefile irs gov You may wish to ask for it when you hire your employee. Www freefile irs gov You should ask your employee to show you his or her social security card. Www freefile irs gov The employee may show the card if it is available. Www freefile irs gov You may, but are not required to, photocopy the card if the employee provides it. Www freefile irs gov   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Www freefile irs gov An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Www freefile irs gov    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Www freefile irs gov    You also can download Form SS-5 from the Social Security Administration website at  www. Www freefile irs gov socialsecurity. Www freefile irs gov gov/online/ss-5. Www freefile irs gov pdf. Www freefile irs gov How long to keep records. Www freefile irs gov   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Www freefile irs gov Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Www freefile irs gov To qualify, you must pay these expenses so you can work or look for work. Www freefile irs gov If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Www freefile irs gov For information about the credit, see Publication 503, Child and Dependent Care Expenses. Www freefile irs gov How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Www freefile irs gov Schedule H attached to another form. Www freefile irs gov    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Www freefile irs gov S. Www freefile irs gov Individual Income Tax Return, and attach a corrected Schedule H. Www freefile irs gov If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Www freefile irs gov If you discover an error on a Schedule H that you previously filed with Form 1041, U. Www freefile irs gov S. Www freefile irs gov Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Www freefile irs gov You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Www freefile irs gov Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Www freefile irs gov In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Www freefile irs gov Schedule H filed by itself. Www freefile irs gov   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Www freefile irs gov You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Www freefile irs gov Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Www freefile irs gov In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Www freefile irs gov If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Www freefile irs gov (See Overpayment of tax, later. Www freefile irs gov ) When to file. Www freefile irs gov   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Www freefile irs gov If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Www freefile irs gov If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Www freefile irs gov Underpayment of tax. Www freefile irs gov   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Www freefile irs gov Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Www freefile irs gov However, underreported FUTA taxes will be subject to interest. Www freefile irs gov Overpayment of tax. Www freefile irs gov    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Www freefile irs gov However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Www freefile irs gov Adjust the overpayment. Www freefile irs gov   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Www freefile irs gov If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Www freefile irs gov If you adjust your return, you will not receive interest on your overpayment. Www freefile irs gov If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Www freefile irs gov You may not adjust your return to correct overpayments of FUTA tax. Www freefile irs gov Claim for refund process. Www freefile irs gov   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Www freefile irs gov If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Www freefile irs gov You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Www freefile irs gov Required repayment or consent. Www freefile irs gov   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Www freefile irs gov You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Www freefile irs gov You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Www freefile irs gov Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Www freefile irs gov Filing required Forms W-2 or Forms W-2c. Www freefile irs gov   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Www freefile irs gov Additional Medicare Tax. Www freefile irs gov   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Www freefile irs gov An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Www freefile irs gov For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Www freefile irs gov   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Www freefile irs gov Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Www freefile irs gov Additional information. Www freefile irs gov   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Www freefile irs gov Also, visit IRS. Www freefile irs gov gov. Www freefile irs gov How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Www freefile irs gov Free help with your tax return. Www freefile irs gov   You can get free help preparing your return nationwide from IRS-certified volunteers. Www freefile irs gov The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www freefile irs gov The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www freefile irs gov 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. Www freefile irs gov In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www freefile irs gov To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www freefile irs gov gov, download the IRS2Go app, or call 1-800-906-9887. Www freefile irs gov   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www freefile irs gov To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www freefile irs gov aarp. Www freefile irs gov org/money/taxaide or call 1-888-227-7669. Www freefile irs gov For more information on these programs, go to IRS. Www freefile irs gov gov and enter “VITA” in the search box. Www freefile irs gov Internet. Www freefile irs gov    IRS. Www freefile irs gov gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www freefile irs gov Download the free IRS2Go app from the iTunes app store or from Google Play. Www freefile irs gov Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Www freefile irs gov Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www freefile irs gov gov or download the IRS2Go app and select the Refund Status option. Www freefile irs gov The IRS issues more than 9 out of 10 refunds in less than 21 days. Www freefile irs gov Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Www freefile irs gov You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www freefile irs gov The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www freefile irs gov Use the Interactive Tax Assistant (ITA) to research your tax questions. Www freefile irs gov No need to wait on the phone or stand in line. Www freefile irs gov The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Www freefile irs gov When you reach the response screen, you can print the entire interview and the final response for your records. Www freefile irs gov New subject areas are added on a regular basis. Www freefile irs gov  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www freefile irs gov gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www freefile irs gov You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www freefile irs gov The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www freefile irs gov When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 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Www freefile irs gov Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www freefile irs gov Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www freefile irs gov gov. Www freefile irs gov 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. Www freefile irs gov Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www freefile irs gov gov. Www freefile irs gov Request an Electronic Filing PIN by going to IRS. Www freefile irs gov gov and entering Electronic Filing PIN in the search box. Www freefile irs gov Download forms, instructions and publications, including accessible versions for people with disabilities. Www freefile irs gov Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www freefile irs gov gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www freefile irs gov An employee can answer questions about your tax account or help you set up a payment plan. Www freefile irs gov Before you visit, check the Office Locator on IRS. Www freefile irs gov gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www freefile irs gov If you have a special need, such as a disability, you can request an appointment. Www freefile irs gov Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www freefile irs gov Apply for an Employer Identification Number (EIN). Www freefile irs gov Go to IRS. Www freefile irs gov gov and enter Apply for an EIN in the search box. Www freefile irs gov Read the Internal Revenue Code, regulations, or other official guidance. Www freefile irs gov Read Internal Revenue Bulletins. Www freefile irs gov Sign up to receive local and national tax news and more by email. Www freefile irs gov Just click on “subscriptions” above the search box on IRS. Www freefile irs gov gov and choose from a variety of options. Www freefile irs gov Phone. Www freefile irs gov    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www freefile irs gov Download the free IRS2Go app from the iTunes app store or from Google Play. Www freefile irs gov Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www freefile irs gov gov, or download the IRS2Go app. Www freefile irs gov Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www freefile irs gov The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www freefile irs gov Most VITA and TCE sites offer free electronic filing. Www freefile irs gov Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www freefile irs gov Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www freefile irs gov Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Www freefile irs gov If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www freefile irs gov The IRS issues more than 9 out of 10 refunds in less than 21 days. Www freefile irs gov Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www freefile irs gov Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Www freefile irs gov The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www freefile irs gov Note, the above information is for our automated hotline. Www freefile irs gov Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Www freefile irs gov Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www freefile irs gov You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www freefile irs gov It can take up to 3 weeks from the date you mailed it to show up in our system. Www freefile irs gov Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Www freefile irs gov You should receive your order within 10 business days. Www freefile irs gov Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www freefile irs gov If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Www freefile irs gov Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www freefile irs gov The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www freefile irs gov These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www freefile irs gov Walk-in. Www freefile irs gov   You can find a selection of forms, publications and services — in-person. Www freefile irs gov Products. Www freefile irs gov You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www freefile irs gov Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www freefile irs gov Services. Www freefile irs gov You can walk in to your local TAC for face-to-face tax help. Www freefile irs gov An employee can answer questions about your tax account or help you set up a payment plan. Www freefile irs gov Before visiting, use the Office Locator tool on IRS. Www freefile irs gov gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www freefile irs gov Mail. Www freefile irs gov   You can send your order for forms, instructions, and publications to the address below. Www freefile irs gov You should receive a response within 10 business days after your request is received. Www freefile irs gov Internal Revenue Service 1201 N. Www freefile irs gov Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Www freefile irs gov The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www freefile irs gov Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www freefile irs gov   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www freefile irs gov 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. Www freefile irs gov You face (or your business is facing) an immediate threat of adverse action. Www freefile irs gov You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www freefile irs gov   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. Www freefile irs gov Here's why we can help: TAS is an independent organization within the IRS. Www freefile irs gov Our advocates know how to work with the IRS. Www freefile irs gov Our services are free and tailored to meet your needs. Www freefile irs gov We have offices in every state, the District of Columbia, and Puerto Rico. Www freefile irs gov   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Www freefile irs gov   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www freefile irs gov If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Www freefile irs gov Low Income Taxpayer Clinics 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. Www freefile irs gov Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www freefile irs gov Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www freefile irs gov Sample W-2 Form This image is too large to be displayed in the current screen. Www freefile irs gov Please click the link to view the image. Www freefile irs gov Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications