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Www Irs Gov Efile 941

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Www Irs Gov Efile 941

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The Www Irs Gov Efile 941

Www irs gov efile 941 13. Www irs gov efile 941   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Www irs gov efile 941 Wage limit. Www irs gov efile 941 Federal Income Tax WithholdingNew Form W-4 for 2014. Www irs gov efile 941 Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Www irs gov efile 941 Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Www irs gov efile 941  The employee tax rate for social security is 6. Www irs gov efile 941 2%. Www irs gov efile 941 Previously, the employee tax rate for social security was 4. Www irs gov efile 941 2%. Www irs gov efile 941 The employer tax rate for social security remains unchanged at 6. Www irs gov efile 941 2%. Www irs gov efile 941 The social security wage base limit is $113,700. Www irs gov efile 941 The Medicare tax rate is 1. Www irs gov efile 941 45% each for the employee and employer, unchanged from 2012. Www irs gov efile 941 There is no wage base limit for Medicare tax. Www irs gov efile 941 Additional Medicare Tax. Www irs gov efile 941  In addition to withholding Medicare tax at 1. Www irs gov efile 941 45%, you must withhold a 0. Www irs gov efile 941 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www irs gov efile 941 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 irs gov efile 941 Additional Medicare Tax is only imposed on the employee. Www irs gov efile 941 There is no employer share of Additional Medicare Tax. Www irs gov efile 941 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Www irs gov efile 941 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Www irs gov efile 941 For more information on Additional Medicare Tax, visit IRS. Www irs gov efile 941 gov and enter “Additional Medicare Tax” in the search box. Www irs gov efile 941 Leave-based donation programs to aid victims of Hurricane Sandy. Www irs gov efile 941  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Www irs gov efile 941 The donated leave will not be included in the income or wages of the employee. Www irs gov efile 941 The employer may deduct the cash payments as business expenses or charitable contributions. Www irs gov efile 941 For more information, see Notice 2012-69, 2012-51 I. Www irs gov efile 941 R. Www irs gov efile 941 B. Www irs gov efile 941 712, available at www. Www irs gov efile 941 irs. Www irs gov efile 941 gov/irb/2012-51_IRB/ar09. Www irs gov efile 941 html. Www irs gov efile 941 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Www irs gov efile 941  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Www irs gov efile 941 Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Www irs gov efile 941 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Www irs gov efile 941 For more information, visit IRS. Www irs gov efile 941 gov and enter “work opportunity credit” in the search box. Www irs gov efile 941 What's New for 2014 Social security and Medicare tax for 2014. Www irs gov efile 941  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Www irs gov efile 941 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Www irs gov efile 941 There is no limit on the amount of wages subject to Medicare tax. Www irs gov efile 941 Reminders Additional employment tax information for farmers. Www irs gov efile 941  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Www irs gov efile 941 For the latest information about employment tax developments impacting farmers, go to www. Www irs gov efile 941 irs. Www irs gov efile 941 gov/pub51. Www irs gov efile 941 Correcting a previously filed Form 943. Www irs gov efile 941  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Www irs gov efile 941 Form 943-X is filed separately from Form 943. Www irs gov efile 941 For more information on correcting Form 943, see the Instructions for Form 943-X. Www irs gov efile 941 Federal tax deposits must be made by electronic funds transfer. Www irs gov efile 941  You must use electronic funds transfer to make all federal tax deposits. Www irs gov efile 941 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Www irs gov efile 941 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Www irs gov efile 941 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www irs gov efile 941 EFTPS is a free service provided by the Department of Treasury. Www irs gov efile 941 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www irs gov efile 941 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Www irs gov efile 941 To get more information about EFTPS or to enroll in EFTPS, visit www. Www irs gov efile 941 eftps. Www irs gov efile 941 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Www irs gov efile 941 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Www irs gov efile 941 Important Dates for 2014 You should take the action indicated by the dates listed. Www irs gov efile 941 See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Www irs gov efile 941 Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Www irs gov efile 941 For these dates, see Publication 509, Tax Calendars (For use in 2014). Www irs gov efile 941 Note. Www irs gov efile 941  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Www irs gov efile 941 A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Www irs gov efile 941 For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Www irs gov efile 941 S. Www irs gov efile 941 Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Www irs gov efile 941 See Private delivery services in Publication 51 (Circular A). Www irs gov efile 941 Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Www irs gov efile 941 Statewide holidays no longer apply. Www irs gov efile 941 For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Www irs gov efile 941 Fiscal year taxpayers. Www irs gov efile 941  The due dates listed below apply whether you use a calendar or a fiscal year. Www irs gov efile 941 By January 31. Www irs gov efile 941   File Form 943 with the IRS. Www irs gov efile 941 If you deposited all Form 943 taxes when due, you have 10 additional days to file. Www irs gov efile 941 Furnish each employee with a completed Form W-2, Wage and Tax Statement. Www irs gov efile 941 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Www irs gov efile 941 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Www irs gov efile 941 If you deposited all the FUTA tax when due, you have 10 additional days to file. Www irs gov efile 941 File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Www irs gov efile 941 If you deposited all Form 945 taxes when due, you have 10 additional days to file. Www irs gov efile 941 By February 15. Www irs gov efile 941  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Www irs gov efile 941 On February 16. Www irs gov efile 941  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Www irs gov efile 941 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Www irs gov efile 941 If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Www irs gov efile 941 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Www irs gov efile 941 By February 28. Www irs gov efile 941   File paper Forms 1099 and 1096. Www irs gov efile 941 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Www irs gov efile 941 S. Www irs gov efile 941 Information Returns, with the IRS. Www irs gov efile 941 For electronically filed returns, see By March 31 below. Www irs gov efile 941 File paper Forms W-2 and W-3. Www irs gov efile 941 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Www irs gov efile 941 For electronically filed returns, see By March 31 below. Www irs gov efile 941 By March 31. Www irs gov efile 941   File electronic Forms W-2 and 1099. Www irs gov efile 941 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Www irs gov efile 941 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Www irs gov efile 941 socialsecurity. Www irs gov efile 941 gov/employer. Www irs gov efile 941 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Www irs gov efile 941 By April 30, July 31, October 31, and January 31. Www irs gov efile 941   Deposit FUTA taxes. Www irs gov efile 941 Deposit FUTA tax due if it is more than $500. Www irs gov efile 941 Before December 1. Www irs gov efile 941  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Www irs gov efile 941 Introduction You are generally required to withhold federal income tax from the wages of your employees. Www irs gov efile 941 You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Www irs gov efile 941 You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www irs gov efile 941 This chapter includes information about these taxes. Www irs gov efile 941 You must also pay self-employment tax on your net earnings from farming. Www irs gov efile 941 See chapter 12 for information on self-employment tax. Www irs gov efile 941 Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Www irs gov efile 941 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Www irs gov efile 941 Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Www irs gov efile 941 Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Www irs gov efile 941 Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Www irs gov efile 941 Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Www irs gov efile 941 Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Www irs gov efile 941 Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Www irs gov efile 941 For more information, see Publication 51 (Circular A). Www irs gov efile 941 Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Www irs gov efile 941 This is so even when you give the employee freedom of action. Www irs gov efile 941 What matters is that you have the right to control the details of how the services are performed. Www irs gov efile 941 You are responsible for withholding and paying employment taxes for your employees. Www irs gov efile 941 You are also required to file employment tax returns. Www irs gov efile 941 These requirements do not apply to amounts that you pay to independent contractors. Www irs gov efile 941 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Www irs gov efile 941 If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Www irs gov efile 941 Special rules apply to crew leaders. Www irs gov efile 941 See Crew Leaders , later. Www irs gov efile 941 Employer identification number (EIN). Www irs gov efile 941   If you have employees, you must have an EIN. Www irs gov efile 941 If you do not have an EIN, you may apply for one online. Www irs gov efile 941 Go to IRS. Www irs gov efile 941 gov and click on the Apply for an EIN Online link under Tools. Www irs gov efile 941 You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Www irs gov efile 941 The hours of operation for both numbers are Monday–Friday form 7:00 a. Www irs gov efile 941 m. Www irs gov efile 941 –7:00 p. Www irs gov efile 941 m. Www irs gov efile 941 local time (Alaska and Hawaii follow Pacific time). Www irs gov efile 941 You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Www irs gov efile 941 Employee's social security number (SSN). Www irs gov efile 941   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Www irs gov efile 941 Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Www irs gov efile 941 It is also available from the SSA's website at www. Www irs gov efile 941 socialsecurity. Www irs gov efile 941 gov. Www irs gov efile 941   The employee must furnish evidence of age, identity, and U. Www irs gov efile 941 S. Www irs gov efile 941 citizenship or lawful immigration status permitting employment with the Form SS-5. Www irs gov efile 941 An employee who is age 18 or older must appear in person with this evidence at an SSA office. Www irs gov efile 941 Form I-9. Www irs gov efile 941    You must verify that each new employee is legally eligible to work in the United States. Www irs gov efile 941 This includes completing the Form I-9, Employment Eligibility Verification. Www irs gov efile 941 Form I-9 is available from the U. Www irs gov efile 941 S. Www irs gov efile 941 Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Www irs gov efile 941 Form I-9 is also available from the USCIS website at www. Www irs gov efile 941 uscis. Www irs gov efile 941 gov. Www irs gov efile 941 You can also contact the USCIS at 1-800-375-5283 for more information. Www irs gov efile 941 New hire reporting. Www irs gov efile 941   You are required to report any new employee to a designated state new hire registry. Www irs gov efile 941 Many states accept a copy of Form W-4 with employer information added. Www irs gov efile 941 Visit the Office of Child Support Enforcement website at www. Www irs gov efile 941 acf. Www irs gov efile 941 hhs. Www irs gov efile 941 gov/programs/cse/newhire for more information. Www irs gov efile 941 Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Www irs gov efile 941 However, certain exemptions may apply to wages paid to your child, spouse, or parent. Www irs gov efile 941 Exemptions for your child. Www irs gov efile 941   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Www irs gov efile 941 However, see Nonexempt services of a child or spouse , later. Www irs gov efile 941 Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Www irs gov efile 941 Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Www irs gov efile 941 Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Www irs gov efile 941 Exemptions for your spouse. Www irs gov efile 941   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Www irs gov efile 941   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Www irs gov efile 941 Nonexempt services of a child or spouse. Www irs gov efile 941   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Www irs gov efile 941 A corporation, even if it is controlled by you. Www irs gov efile 941 A partnership, even if you are a partner. Www irs gov efile 941 This does not apply to wages paid to your child if each partner is a parent of the child. Www irs gov efile 941 An estate or trust, even if it is the estate of a deceased parent. Www irs gov efile 941 In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Www irs gov efile 941 Exemptions for your parent. Www irs gov efile 941   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Www irs gov efile 941 Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Www irs gov efile 941 You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Www irs gov efile 941 You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Www irs gov efile 941   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Www irs gov efile 941 Qualified joint venture. Www irs gov efile 941   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Www irs gov efile 941 For more information about qualified joint ventures, see chapter 12. Www irs gov efile 941 Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Www irs gov efile 941 Social security and Medicare taxes. Www irs gov efile 941   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Www irs gov efile 941 The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Www irs gov efile 941 The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Www irs gov efile 941 Federal income tax withholding. Www irs gov efile 941   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Www irs gov efile 941 Federal unemployment (FUTA) tax. Www irs gov efile 941   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Www irs gov efile 941 The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Www irs gov efile 941 Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Www irs gov efile 941   The farmer is the employer of workers furnished by a crew leader in all other situations. Www irs gov efile 941 In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Www irs gov efile 941 For example, some farmers employ individuals to recruit farmworkers exclusively for them. Www irs gov efile 941 Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Www irs gov efile 941 The farmer is the employer in these cases. Www irs gov efile 941 For information about common-law employees, see section 1 of Publication 15-A. Www irs gov efile 941 For information about crew leaders, see the Department of Labor website at www. Www irs gov efile 941 dol. Www irs gov efile 941 gov/whd/regs/compliance/whdfs49. Www irs gov efile 941 htm. Www irs gov efile 941 Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Www irs gov efile 941 You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Www irs gov efile 941 The $150 test applies separately to each farmworker that you employ. Www irs gov efile 941 If you employ a family of workers, each member is treated separately. Www irs gov efile 941 Do not count wages paid by other employers. Www irs gov efile 941 You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Www irs gov efile 941 If the $2,500 test for the group is not met, the $150 test for an employee still applies. Www irs gov efile 941 Exceptions. Www irs gov efile 941   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Www irs gov efile 941 However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Www irs gov efile 941   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Www irs gov efile 941   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Www irs gov efile 941 Religious exemption. Www irs gov efile 941   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Www irs gov efile 941 This exemption is available only if both the employee and the employer are members of the group or division. Www irs gov efile 941   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Www irs gov efile 941 Cash wages. Www irs gov efile 941   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Www irs gov efile 941 Cash wages include checks, money orders, and any kind of money or cash. Www irs gov efile 941   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Www irs gov efile 941 Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Www irs gov efile 941 For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Www irs gov efile 941 socialsecurity. Www irs gov efile 941 gov. Www irs gov efile 941 Noncash wages. Www irs gov efile 941    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Www irs gov efile 941 Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Www irs gov efile 941 However, they are subject to these taxes if the substance of the transaction is a cash payment. Www irs gov efile 941 For information on lodging provided as a condition of employment, see Publication 15-B. Www irs gov efile 941   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Www irs gov efile 941 Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Www irs gov efile 941 Tax rates and social security wage limit. Www irs gov efile 941   For 2013, the employer and the employee will pay the following taxes. Www irs gov efile 941 The employer and employee each pay 6. Www irs gov efile 941 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Www irs gov efile 941 The employer and employee each pay 1. Www irs gov efile 941 45% of cash wages for Medicare tax (hospital insurance). Www irs gov efile 941 The employee pays 0. Www irs gov efile 941 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Www irs gov efile 941 Wage limit. Www irs gov efile 941   The limit on wages subject to the social security tax for 2013 is $113,700. Www irs gov efile 941 There is no limit on wages subject to the Medicare tax. Www irs gov efile 941 All covered wages are subject to the Medicare tax. Www irs gov efile 941 Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Www irs gov efile 941 Paying employee's share. Www irs gov efile 941   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Www irs gov efile 941 It is additional income to the employee. Www irs gov efile 941 You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Www irs gov efile 941 Example. Www irs gov efile 941 Jane operates a small family fruit farm. Www irs gov efile 941 She employs day laborers in the picking season to enable her to timely get her crop to market. Www irs gov efile 941 She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Www irs gov efile 941 When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Www irs gov efile 941 For 2013, Jane paid Mary $1,000 during the year. Www irs gov efile 941 Susan enters $1,076. Www irs gov efile 941 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Www irs gov efile 941 50 social security and Medicare taxes paid for Mary). Www irs gov efile 941 She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Www irs gov efile 941 Additional Medicare Tax. Www irs gov efile 941   In addition to withholding Medicare tax at 1. Www irs gov efile 941 45%, you must withhold a 0. Www irs gov efile 941 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www irs gov efile 941 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 irs gov efile 941 Additional Medicare Tax is only imposed on the employee. Www irs gov efile 941 There is no employer share of Additional Medicare Tax. Www irs gov efile 941 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Www irs gov efile 941   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Www irs gov efile 941 For more information on Additional Medicare Tax, visit IRS. Www irs gov efile 941 gov and enter “Additional Medicare Tax” in the search box. Www irs gov efile 941 Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Www irs gov efile 941 Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Www irs gov efile 941 The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Www irs gov efile 941 Form W-4. Www irs gov efile 941   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Www irs gov efile 941 In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Www irs gov efile 941 An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Www irs gov efile 941   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Www irs gov efile 941   You should give each new employee a Form W-4 as soon as you hire the employee. Www irs gov efile 941 For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Www irs gov efile 941 Have the employee complete and return the form to you before the first payday. Www irs gov efile 941 If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Www irs gov efile 941 New Form W-4 for 2014. Www irs gov efile 941   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Www irs gov efile 941 Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Www irs gov efile 941 You cannot accept substitute Forms W-4 developed by employees. Www irs gov efile 941 How to figure withholding. Www irs gov efile 941   You can use one of several methods to determine the amount to withhold. Www irs gov efile 941 The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Www irs gov efile 941 Publication 51 (Circular A) also contains additional information about federal income tax withholding. Www irs gov efile 941 Nonemployee compensation. Www irs gov efile 941   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Www irs gov efile 941 However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Www irs gov efile 941 For more information, see the Instructions for Form 1099-MISC. Www irs gov efile 941 Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Www irs gov efile 941 However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Www irs gov efile 941 You meet the notification requirement by giving each employee any of the following. Www irs gov efile 941 Form W-2, which contains EIC notification on the back of Copy B. Www irs gov efile 941 A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Www irs gov efile 941 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Www irs gov efile 941 Your own written statement with the exact wording of Notice 797. Www irs gov efile 941 For more information, see Publication 51 (Circular A). Www irs gov efile 941 Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Www irs gov efile 941 You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Www irs gov efile 941 If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Www irs gov efile 941 You must also pay the employer's share of social security and Medicare taxes. Www irs gov efile 941 There is no employer share of Additional Medicare Tax. Www irs gov efile 941 Form 943. Www irs gov efile 941   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Www irs gov efile 941 Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Www irs gov efile 941 Deposits. Www irs gov efile 941   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Www irs gov efile 941 However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Www irs gov efile 941   For more information on deposit rules, see Publication 51 (Circular A). Www irs gov efile 941 Electronic deposit requirement. Www irs gov efile 941   You must use electronic funds transfer to make all federal tax deposits. Www irs gov efile 941 Generally, electronic funds transfers are made using EFTPS. Www irs gov efile 941 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Www irs gov efile 941 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www irs gov efile 941 EFTPS is a free service provided by the Department of Treasury. Www irs gov efile 941 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www irs gov efile 941   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Www irs gov efile 941 To get more information about EFTPS or to enroll in EFTPS, visit www. Www irs gov efile 941 eftps. Www irs gov efile 941 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Www irs gov efile 941 Additional information about EFTPS is also available in Publication 966. Www irs gov efile 941 Form W-2. Www irs gov efile 941   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Www irs gov efile 941 However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Www irs gov efile 941 The date the employee requests the form. Www irs gov efile 941 The date you make your final payment of wages to the employee. Www irs gov efile 941 Compensation paid to H-2A visa holders. Www irs gov efile 941   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Www irs gov efile 941 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Www irs gov efile 941   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Www irs gov efile 941 In this case, the worker must give the employer a completed Form W-4. Www irs gov efile 941 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Www irs gov efile 941   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Www irs gov efile 941 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Www irs gov efile 941 Trust fund recovery penalty. Www irs gov efile 941   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Www irs gov efile 941 A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Www irs gov efile 941 A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Www irs gov efile 941   Willfully means voluntarily, consciously, and intentionally. Www irs gov efile 941 Paying other expenses of the business instead of the taxes due is acting willfully. Www irs gov efile 941 Consequences of treating an employee as an independent contractor. Www irs gov efile 941   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Www irs gov efile 941 See Publication 15-A for more information. Www irs gov efile 941 Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Www irs gov efile 941 You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Www irs gov efile 941 You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Www irs gov efile 941 These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Www irs gov efile 941 See Family Employees , earlier. Www irs gov efile 941 Alien farmworkers. Www irs gov efile 941   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Www irs gov efile 941 However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Www irs gov efile 941 Commodity wages. Www irs gov efile 941   Payments in kind for farm labor are not cash wages. Www irs gov efile 941 Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Www irs gov efile 941 Tax rate and credit. Www irs gov efile 941   The gross FUTA tax rate is 6. Www irs gov efile 941 0% of the first $7,000 cash wages you pay to each employee during the year. Www irs gov efile 941 However, you are given a credit of up to 5. Www irs gov efile 941 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Www irs gov efile 941 If your state tax rate (experience rate) is less than 5. Www irs gov efile 941 4%, you may still be allowed the full 5. Www irs gov efile 941 4% credit. Www irs gov efile 941   If you do not pay the state tax, you cannot take the credit. Www irs gov efile 941 If you are exempt from state unemployment tax for any reason, the full 6. Www irs gov efile 941 0% rate applies. Www irs gov efile 941 See the Instructions for Form 940 for additional information. Www irs gov efile 941 More information. Www irs gov efile 941   For more information on FUTA tax, see Publication 51 (Circular A). Www irs gov efile 941 Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Www irs gov efile 941 It must not be collected or deducted from the wages of your employees. Www irs gov efile 941 Form 940. Www irs gov efile 941   Report FUTA tax on Form 940. Www irs gov efile 941 The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Www irs gov efile 941 Deposits. Www irs gov efile 941   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Www irs gov efile 941 If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Www irs gov efile 941 You can add it to the tax for the next quarter. Www irs gov efile 941 If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Www irs gov efile 941 If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Www irs gov efile 941 Electronic deposit requirement. Www irs gov efile 941   You must use electronic funds transfer to make all federal tax deposits. Www irs gov efile 941 Generally, electronic funds transfers are made using EFTPS. Www irs gov efile 941 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Www irs gov efile 941 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www irs gov efile 941 EFTPS is a free service provided by the Department of Treasury. Www irs gov efile 941 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www irs gov efile 941   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Www irs gov efile 941 To get more information about EFTPS or to enroll in EFTPS, visit www. Www irs gov efile 941 eftps. Www irs gov efile 941 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Www irs gov efile 941 Additional information about EFTPS is also available in Publication 966. Www irs gov efile 941 Prev  Up  Next   Home   More Online Publications