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Www taxes hrblock com Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Www taxes hrblock com Tax questions. Www taxes hrblock com Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Www taxes hrblock com irs. Www taxes hrblock com gov/pub54. Www taxes hrblock com What's New Exclusion amount. Www taxes hrblock com  The maximum foreign earned income exclusion is adjusted annually for inflation. Www taxes hrblock com For 2013, the maximum exclusion has increased to $97,600. Www taxes hrblock com See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Www taxes hrblock com Housing expenses — base amount. Www taxes hrblock com  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Www taxes hrblock com The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Www taxes hrblock com For 2013, this amount is $42. Www taxes hrblock com 78 per day ($15,616 per year). Www taxes hrblock com See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Www taxes hrblock com Housing expenses — maximum amount. Www taxes hrblock com  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Www taxes hrblock com See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Www taxes hrblock com Filing requirements. Www taxes hrblock com  Generally, the amount of income you can receive before you must file an income tax return has increased. Www taxes hrblock com These amounts are shown in chapter 1 under Filing Requirements . Www taxes hrblock com Self-employment tax rate. Www taxes hrblock com  For 2013, the self-employment tax rate of 13. Www taxes hrblock com 3% has increased to 15. Www taxes hrblock com 3%. Www taxes hrblock com The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Www taxes hrblock com All net earnings are subject to the Medicare part of the tax. Www taxes hrblock com For more information, see chapter 3. Www taxes hrblock com IRA limitations for 2013. Www taxes hrblock com . Www taxes hrblock com  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Www taxes hrblock com You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Www taxes hrblock com If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Www taxes hrblock com See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Www taxes hrblock com Reminders Figuring tax on income not excluded. Www taxes hrblock com  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Www taxes hrblock com See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Www taxes hrblock com If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Www taxes hrblock com Form 8938. Www taxes hrblock com  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Www taxes hrblock com See Form 8938 in chapter 1. Www taxes hrblock com Change of address. Www taxes hrblock com  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Www taxes hrblock com If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Www taxes hrblock com Photographs of missing children. Www taxes hrblock com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www taxes hrblock com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www taxes hrblock com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www taxes hrblock com Introduction This publication discusses special tax rules for U. Www taxes hrblock com S. Www taxes hrblock com citizens and resident aliens who work abroad or who have income earned in foreign countries. Www taxes hrblock com If you are a U. Www taxes hrblock com S. Www taxes hrblock com citizen or resident alien, your worldwide income generally is subject to U. Www taxes hrblock com S. Www taxes hrblock com income tax, regardless of where you are living. Www taxes hrblock com Also, you are subject to the same income tax filing requirements that apply to U. Www taxes hrblock com S. Www taxes hrblock com citizens or resident aliens living in the United States. Www taxes hrblock com Expatriation tax provisions apply to U. Www taxes hrblock com S. Www taxes hrblock com citizens who have renounced their citizenship and long-term residents who have ended their residency. Www taxes hrblock com These provisions are discussed in chapter 4 of Publication 519, U. Www taxes hrblock com S. Www taxes hrblock com Tax Guide for Aliens. Www taxes hrblock com Resident alien. Www taxes hrblock com   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Www taxes hrblock com Green card test. Www taxes hrblock com You are a U. Www taxes hrblock com S. Www taxes hrblock com resident if you were a lawful permanent resident of the United States at any time during the calendar year. Www taxes hrblock com This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Www taxes hrblock com Substantial presence test. Www taxes hrblock com You are considered a U. Www taxes hrblock com S. Www taxes hrblock com resident if you meet the substantial presence test for the calendar year. Www taxes hrblock com To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Www taxes hrblock com Example. Www taxes hrblock com You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Www taxes hrblock com To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Www taxes hrblock com Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Www taxes hrblock com   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Www taxes hrblock com Filing information. Www taxes hrblock com    Chapter 1 contains general filing information, such as: Whether you must file a U. Www taxes hrblock com S. Www taxes hrblock com tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Www taxes hrblock com S. Www taxes hrblock com resident, and Whether you must pay estimated tax. Www taxes hrblock com Withholding tax. Www taxes hrblock com    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Www taxes hrblock com S. Www taxes hrblock com citizens and resident aliens. Www taxes hrblock com Self-employment tax. Www taxes hrblock com    Chapter 3 discusses who must pay self-employment tax. Www taxes hrblock com Foreign earned income exclusion and housing exclusion and deduction. Www taxes hrblock com    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Www taxes hrblock com You may qualify to treat up to $97,600 of your income as not taxable by the United States. Www taxes hrblock com You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Www taxes hrblock com These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Www taxes hrblock com   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Www taxes hrblock com These rules are explained in chapter 4. Www taxes hrblock com   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Www taxes hrblock com Exemptions, deductions, and credits. Www taxes hrblock com    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Www taxes hrblock com These are generally the same as if you were living in the United States. Www taxes hrblock com However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Www taxes hrblock com Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Www taxes hrblock com Tax treaty benefits. Www taxes hrblock com    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Www taxes hrblock com It also explains how to get copies of tax treaties. Www taxes hrblock com How to get tax help. Www taxes hrblock com    Chapter 7 is an explanation of how to get information and assistance from the IRS. Www taxes hrblock com Questions and answers. Www taxes hrblock com   Frequently asked questions and answers to those questions are presented in the back of the publication. Www taxes hrblock com Comments and suggestions. Www taxes hrblock com   We welcome your comments about this publication and your suggestions for future editions. Www taxes hrblock com   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www taxes hrblock com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www taxes hrblock com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www taxes hrblock com   You can send us comments from www. Www taxes hrblock com irs. Www taxes hrblock com gov/formspubs/. Www taxes hrblock com Click on “More Information” and then on “Comment on Tax Forms and Publications. Www taxes hrblock com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www taxes hrblock com Ordering forms and publications. Www taxes hrblock com   Visit www. Www taxes hrblock com irs. Www taxes hrblock com gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Www taxes hrblock com Internal Revenue Service 1201 N. Www taxes hrblock com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www taxes hrblock com   If you have a tax question, check the information available on IRS. Www taxes hrblock com gov or call 1-800-TAX–FORM (1-800-829-1040). Www taxes hrblock com We cannot answer tax questions sent to either of the above addresses. Www taxes hrblock com Prev  Up  Next   Home   More Online Publications

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Www taxes hrblock com Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Www taxes hrblock com irs. Www taxes hrblock com gov/pub51. Www taxes hrblock com What's New Social security and Medicare tax for 2014. Www taxes hrblock com  The social security tax rate is 6. Www taxes hrblock com 2% each for the employee and employer, unchanged from 2013. Www taxes hrblock com The social security wage base limit is $117,000. Www taxes hrblock com The Medicare tax rate is 1. Www taxes hrblock com 45% each for the employee and employer, unchanged from 2013. Www taxes hrblock com There is no wage base limit for Medicare tax. Www taxes hrblock com Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Www taxes hrblock com Withholding allowance. Www taxes hrblock com  The 2014 amount for one withholding allowance on an annual basis is $3,950. Www taxes hrblock com Change of responsible party. Www taxes hrblock com  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Www taxes hrblock com Form 8822-B must be filed within 60 days of the change. Www taxes hrblock com If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Www taxes hrblock com For a definition of "responsible party", see the Form 8822-B instructions. Www taxes hrblock com Same-sex marriage. Www taxes hrblock com  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Www taxes hrblock com For more information, see Revenue Ruling 2013-17, 2013-38 I. Www taxes hrblock com R. Www taxes hrblock com B. Www taxes hrblock com 201, available at www. Www taxes hrblock com irs. Www taxes hrblock com gov/irb/2013-38_IRB/ar07. Www taxes hrblock com html. Www taxes hrblock com Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Www taxes hrblock com Notice 2013-61, 2013-44 I. Www taxes hrblock com R. Www taxes hrblock com B. Www taxes hrblock com 432, is available at www. Www taxes hrblock com irs. Www taxes hrblock com gov/irb/2013-44_IRB/ar10. Www taxes hrblock com html. Www taxes hrblock com Reminders Additional Medicare Tax withholding. Www taxes hrblock com  In addition to withholding Medicare tax at 1. Www taxes hrblock com 45%, you must withhold a 0. Www taxes hrblock com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www taxes hrblock com 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 taxes hrblock com Additional Medicare Tax is only imposed on the employee. Www taxes hrblock com There is no employer share of Additional Medicare Tax. Www taxes hrblock com 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 taxes hrblock com 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 taxes hrblock com For more information on Additional Medicare Tax, visit IRS. Www taxes hrblock com gov and enter “Additional Medicare Tax” in the search box. Www taxes hrblock com Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Www taxes hrblock com  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Www taxes hrblock com 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 taxes hrblock com For more information, visit IRS. Www taxes hrblock com gov and enter “work opportunity tax credit” in the search box. Www taxes hrblock com Outsourcing payroll duties. Www taxes hrblock com  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Www taxes hrblock com The employer remains responsible if the third party fails to perform any required action. Www taxes hrblock com If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Www taxes hrblock com gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Www taxes hrblock com COBRA premium assistance credit. Www taxes hrblock com  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Www taxes hrblock com For more information, see COBRA premium assistance credit under Introduction. Www taxes hrblock com Compensation paid to H-2A foreign agricultural workers. Www taxes hrblock com  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, Wage and Tax Statement. Www taxes hrblock com 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 withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Www taxes hrblock com On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Www taxes hrblock com An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Www taxes hrblock com In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Www taxes hrblock com Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Www taxes hrblock com These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Www taxes hrblock com 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 taxes hrblock com Additional employment tax information. Www taxes hrblock com  Visit the IRS website at www. Www taxes hrblock com irs. Www taxes hrblock com gov/businesses and click on Employment Taxes under Businesses Topics. Www taxes hrblock com For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Www taxes hrblock com m. Www taxes hrblock com –7:00 p. Www taxes hrblock com m. Www taxes hrblock com local time (Alaska and Hawaii follow Pacific time). Www taxes hrblock com Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Www taxes hrblock com Disregarded entities and qualified subchapter S subsidiaries (QSubs). Www taxes hrblock com  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Www taxes hrblock com Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Www taxes hrblock com See Regulations sections 1. Www taxes hrblock com 1361-4(a)(7) and 301. Www taxes hrblock com 7701-2(c)(2)(iv). Www taxes hrblock com Differential wage payments. Www taxes hrblock com  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Www taxes hrblock com For more information, see Publication 15 (Circular E). Www taxes hrblock com Federal tax deposits must be made by electronic funds transfer. Www taxes hrblock com  You must use electronic funds transfer to make all federal tax deposits. Www taxes hrblock com Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Www taxes hrblock com 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 taxes hrblock com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www taxes hrblock com EFTPS is a free service provided by the Department of Treasury. Www taxes hrblock com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www taxes hrblock com For more information on making federal tax deposits, see How To Deposit in section 7. Www taxes hrblock com To get more information about EFTPS or to enroll in EFTPS, visit www. Www taxes hrblock com eftps. Www taxes hrblock com gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Www taxes hrblock com Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Www taxes hrblock com Electronic filing and payment. Www taxes hrblock com  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Www taxes hrblock com Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Www taxes hrblock com Spend less time and worry on taxes and more time running your business. Www taxes hrblock com Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Www taxes hrblock com For e-file, visit the IRS website at www. Www taxes hrblock com irs. Www taxes hrblock com gov/efile for additional information. Www taxes hrblock com For EFTPS, visit www. Www taxes hrblock com eftps. Www taxes hrblock com gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Www taxes hrblock com For electronic filing of Form W-2, visit www. Www taxes hrblock com socialsecurity. Www taxes hrblock com gov/employer. Www taxes hrblock com If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Www taxes hrblock com If a valid EIN is not provided, the return or payment will not be processed. Www taxes hrblock com This may result in penalties and delays in processing your return or payment. Www taxes hrblock com Electronic funds withdrawal (EFW). Www taxes hrblock com  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Www taxes hrblock com However, do not use EFW to make federal tax deposits. Www taxes hrblock com For more information on paying your taxes using EFW, visit the IRS website at www. Www taxes hrblock com irs. Www taxes hrblock com gov/e-pay. Www taxes hrblock com A fee may be charged to file electronically. Www taxes hrblock com Credit or debit card payments. Www taxes hrblock com   Employers can pay the balance due shown on Form 943 by credit or debit card. Www taxes hrblock com Do not use a credit or debit card to make federal tax deposits. Www taxes hrblock com For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Www taxes hrblock com irs. Www taxes hrblock com gov/e-pay. Www taxes hrblock com When you hire a new employee. Www taxes hrblock com  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Www taxes hrblock com Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Www taxes hrblock com If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Www taxes hrblock com If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Www taxes hrblock com See section 1 for more information. Www taxes hrblock com Eligibility for employment. Www taxes hrblock com  You must verify that each new employee is legally eligible to work in the United States. Www taxes hrblock com This includes completing the U. Www taxes hrblock com S. Www taxes hrblock com Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Www taxes hrblock com You can get the form from USCIS offices or by calling 1-800-870-3676. Www taxes hrblock com Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Www taxes hrblock com uscis. Www taxes hrblock com gov for more information. Www taxes hrblock com New hire reporting. Www taxes hrblock com   You are required to report any new employee to a designated state new-hire registry. Www taxes hrblock com A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Www taxes hrblock com Many states accept a copy of Form W-4 with employer information added. Www taxes hrblock com Visit the Office of Child Support Enforcement's website at www. Www taxes hrblock com acf. Www taxes hrblock com hhs. Www taxes hrblock com gov/programs/cse/newhire for more information. Www taxes hrblock com Dishonored payments. Www taxes hrblock com  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Www taxes hrblock com The penalty is $25 or 2% of the payment, whichever is more. Www taxes hrblock com However, the penalty on dishonored payments of $24. Www taxes hrblock com 99 or less is an amount equal to the payment. Www taxes hrblock com For example, a dishonored payment of $18 is charged a penalty of $18. Www taxes hrblock com Forms in Spanish. Www taxes hrblock com  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Www taxes hrblock com For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Www taxes hrblock com For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Www taxes hrblock com References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Www taxes hrblock com Information returns. Www taxes hrblock com  You may be required to file information returns to report certain types of payments made during the year. Www taxes hrblock com For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Www taxes hrblock com For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Www taxes hrblock com Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Www taxes hrblock com See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Www taxes hrblock com If you file 250 or more Forms W-2, you must file them electronically. Www taxes hrblock com SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Www taxes hrblock com Information reporting customer service site. Www taxes hrblock com  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Www taxes hrblock com If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Www taxes hrblock com The call site can also be reached by email at mccirp@irs. Www taxes hrblock com gov. Www taxes hrblock com Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Www taxes hrblock com Web-based application for an employer identification number (EIN). Www taxes hrblock com  You can apply for an employer identification number (EIN) online by visiting IRS. Www taxes hrblock com gov and clicking on the Apply for an EIN Online link under Tools. Www taxes hrblock com When a crew leader furnishes workers to you. Www taxes hrblock com  Record the crew leader's name, address, and EIN. Www taxes hrblock com See sections 2 and 10. Www taxes hrblock com Change of address. Www taxes hrblock com  Use Form 8822-B to notify the IRS of an address change. Www taxes hrblock com Do not mail form 8822-B with your employment tax return. Www taxes hrblock com Ordering forms and publications. Www taxes hrblock com  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Www taxes hrblock com irs. Www taxes hrblock com gov/businesses. Www taxes hrblock com Click on the Online Ordering for Information Returns and Employer Returns. Www taxes hrblock com You can also visit www. Www taxes hrblock com irs. Www taxes hrblock com gov/formspubs to download other forms and publications. Www taxes hrblock com Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Www taxes hrblock com Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Www taxes hrblock com socialsecurity. Www taxes hrblock com gov/employer, to register for Business Services Online. Www taxes hrblock com You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Www taxes hrblock com Form W-3 will be created for you based on your Forms W-2. Www taxes hrblock com Tax Questions. Www taxes hrblock com   If you have a tax question, check the information available on IRS. Www taxes hrblock com gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Www taxes hrblock com m. Www taxes hrblock com –7:00 p. Www taxes hrblock com m. Www taxes hrblock com local time (Alaska and Hawaii follow Pacific time). Www taxes hrblock com We cannot answer tax questions sent to the address provided later for comments and suggestions. Www taxes hrblock com Recordkeeping. Www taxes hrblock com  Keep all records of employment taxes for at least 4 years. Www taxes hrblock com These should be available for IRS review. Www taxes hrblock com Your records should include the following information. Www taxes hrblock com Your employer identification number (EIN). Www taxes hrblock com Amounts and dates of all wage, annuity, and pension payments. Www taxes hrblock com Names, addresses, social security numbers, and occupations of employees and recipients. Www taxes hrblock com Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Www taxes hrblock com Dates of employment for each employee. Www taxes hrblock com Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Www taxes hrblock com Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Www taxes hrblock com Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Www taxes hrblock com Copies of returns filed and confirmation numbers. Www taxes hrblock com Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Www taxes hrblock com If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Www taxes hrblock com If the crew leader has no permanent mailing address, record his or her present address. Www taxes hrblock com Private delivery services. Www taxes hrblock com  You can use certain private delivery services designated by the IRS to send tax returns and payments. Www taxes hrblock com The list includes only the following. Www taxes hrblock com DHL Express (DHL): DHL Same Day Service. Www taxes hrblock com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Www taxes hrblock com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www taxes hrblock com M. Www taxes hrblock com , UPS Worldwide Express Plus, and UPS Worldwide Express. Www taxes hrblock com For the IRS mailing address to use if you are using a private delivery service, go to IRS. Www taxes hrblock com gov and enter "private delivery service" in the search box. Www taxes hrblock com Your private delivery service can tell you how to get written proof of the mailing date. Www taxes hrblock com Private delivery services cannot deliver items to P. Www taxes hrblock com O. Www taxes hrblock com boxes. Www taxes hrblock com You must use the U. Www taxes hrblock com S. Www taxes hrblock com Postal Service to mail any item to an IRS P. Www taxes hrblock com O. Www taxes hrblock com box address. Www taxes hrblock com Photographs of missing children. Www taxes hrblock com  The IRS is a proud partner with the National Center for Missing and Exploited Children. Www taxes hrblock com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www taxes hrblock com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www taxes hrblock com Calendar The following are important dates and responsibilities. Www taxes hrblock com See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Www taxes hrblock com Also see Publication 509, Tax Calendars. Www taxes hrblock com   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 taxes hrblock com A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Www taxes hrblock com However, a statewide legal holiday does not delay the due date of federal tax deposits. Www taxes hrblock com See Deposits on Business Days Only in section 7. Www taxes hrblock com For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Www taxes hrblock com S. Www taxes hrblock com Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Www taxes hrblock com See Private delivery services under Reminders. Www taxes hrblock com By January 31 . Www taxes hrblock com   File Form 943. Www taxes hrblock com See section 8 for more information on Form 943. Www taxes hrblock com If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Www taxes hrblock com Furnish each employee with a completed Form W-2. Www taxes hrblock com Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Www taxes hrblock com File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Www taxes hrblock com See section 10 for more information on FUTA. Www taxes hrblock com If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Www taxes hrblock com File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Www taxes hrblock com If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Www taxes hrblock com By February 15. Www taxes hrblock com  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Www taxes hrblock com On February 16. Www taxes hrblock com  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Www taxes hrblock com 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 taxes hrblock com If the employee does not give you a new Form W-4, withhold tax 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 taxes hrblock com See section 5 for more information. Www taxes hrblock com 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 taxes hrblock com By February 28. Www taxes hrblock com   File paper Forms 1099 and 1096. Www taxes hrblock com File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Www taxes hrblock com S. Www taxes hrblock com Information Returns, with the IRS. Www taxes hrblock com For electronically filed returns, see By March 31 below. Www taxes hrblock com File paper Forms W-2 and W-3. Www taxes hrblock com File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Www taxes hrblock com For electronically filed returns, see By March 31 next. Www taxes hrblock com By March 31. Www taxes hrblock com   File electronic Forms W-2 and 1099. Www taxes hrblock com File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Www taxes hrblock com 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 taxes hrblock com socialsecurity. Www taxes hrblock com gov/employer. Www taxes hrblock com For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Www taxes hrblock com By April 30, July 31, October 31, and January 31. Www taxes hrblock com   Deposit FUTA taxes. Www taxes hrblock com Deposit FUTA tax if the undeposited amount is over $500. Www taxes hrblock com Before December 1. Www taxes hrblock com  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Www taxes hrblock com Introduction This publication is for employers of agricultural workers (farmworkers). Www taxes hrblock com It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Www taxes hrblock com Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Www taxes hrblock com If you have nonfarm employees, see Publication 15 (Circular E). Www taxes hrblock com If you have employees in the U. Www taxes hrblock com S. Www taxes hrblock com Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Www taxes hrblock com Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Www taxes hrblock com Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Www taxes hrblock com Comments and suggestions. Www taxes hrblock com   We welcome your comments about this publication and your suggestions for future editions. Www taxes hrblock com   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Www taxes hrblock com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www taxes hrblock com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www taxes hrblock com   You can also send us comments from www. Www taxes hrblock com irs. Www taxes hrblock com gov/formspubs. Www taxes hrblock com Click on More Information and then click on Comment on Tax Forms and Publications. Www taxes hrblock com   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Www taxes hrblock com COBRA premium assistance credit. Www taxes hrblock com   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Www taxes hrblock com COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Www taxes hrblock com Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Www taxes hrblock com Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Www taxes hrblock com Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Www taxes hrblock com For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Www taxes hrblock com   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Www taxes hrblock com For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Www taxes hrblock com   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Www taxes hrblock com The assistance for the coverage can last up to 15 months. Www taxes hrblock com   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Www taxes hrblock com For more information, see Notice 2009-27, 2009-16 I. Www taxes hrblock com R. Www taxes hrblock com B. Www taxes hrblock com 838, available at www. Www taxes hrblock com irs. Www taxes hrblock com gov/irb/2009-16_irb/ar09. Www taxes hrblock com html. Www taxes hrblock com   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Www taxes hrblock com   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Www taxes hrblock com The reimbursement is made through a credit against the employer's employment tax liabilities. Www taxes hrblock com For information on how to claim the credit, see the Instructions for Form 943. Www taxes hrblock com The credit is treated as a deposit made on the first day of the return period. Www taxes hrblock com In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Www taxes hrblock com In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Www taxes hrblock com   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Www taxes hrblock com Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Www taxes hrblock com In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Www taxes hrblock com In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Www taxes hrblock com Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Www taxes hrblock com Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Www taxes hrblock com A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Www taxes hrblock com   For more information, visit IRS. Www taxes hrblock com gov and enter “COBRA” in the search box. Www taxes hrblock com 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 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications