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1040 ez download Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. 1040 ez download Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 ez download Simplified Method to be used, Who must use the Simplified Method. 1040 ez download 5% owners, 5% owners. 1040 ez download A Age 70, Age 70½. 1040 ez download Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. 1040 ez download Defined, Annuity. 1040 ez download Fixed-period, Fixed-period annuities. 1040 ez download , Fixed-period annuity. 1040 ez download Guaranteed payments, Guaranteed payments. 1040 ez download Joint and survivor annuities, Joint and survivor annuities. 1040 ez download Minimum distributions from, Minimum distributions from an annuity plan. 1040 ez download Payments under, Annuity payments. 1040 ez download Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. 1040 ez download Rollovers, Annuity contracts. 1040 ez download (see also Rollovers) Single-life, Annuities for a single life. 1040 ez download , Single-life annuity. 1040 ez download Starting date of, Annuity starting date defined. 1040 ez download , Who must use the Simplified Method. 1040 ez download , Annuity starting before November 19, 1996. 1040 ez download , Annuity starting date. 1040 ez download Before November 19, 1996, Annuity starting before November 19, 1996. 1040 ez download Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. 1040 ez download Variable annuities, Variable annuities. 1040 ez download , Variable Annuities, Death benefits. 1040 ez download Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 1040 ez download Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. 1040 ez download D Death benefits, Death benefits. 1040 ez download Death of employee, Distributions after the employee's death. 1040 ez download , Survivors of employees. 1040 ez download Death of retiree, Survivors of retirees. 1040 ez download Deductible voluntary employee contributions, Deductible voluntary employee contributions. 1040 ez download Defined contribution plans, Defined contribution plan. 1040 ez download Designated Roth accounts Costs, Designated Roth accounts. 1040 ez download Defined, Designated Roth account. 1040 ez download Qualified distributions, Designated Roth accounts. 1040 ez download 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bonds, Distribution of U. 1040 ez download S. 1040 ez download savings bonds. 1040 ez download Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. 1040 ez download , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. 1040 ez download Estate tax, Reduction for federal estate tax. 1040 ez download Deduction, Estate tax deduction. 1040 ez download Estimated tax, Estimated tax. 1040 ez download Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. 1040 ez download Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. 1040 ez download F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. 1040 ez download S. 1040 ez download savings bonds. 1040 ez download Fixed-period annuities, Fixed-period annuities. 1040 ez download , Fixed-period annuity. 1040 ez download Foreign employment contributions, Foreign employment contributions. 1040 ez download Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. 1040 ez download Form 1040/1040A Rollovers, How to report. 1040 ez download Form 1040X Changing your mind on lump-sum treatment, Changing your mind. 1040 ez download Form 1099-INT U. 1040 ez download S. 1040 ez download savings bonds distributions, Distribution of U. 1040 ez download S. 1040 ez download savings bonds. 1040 ez download Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. 1040 ez download Exceptions to tax, Exceptions to tax. 1040 ez download Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. 1040 ez download Rollovers, How to report. 1040 ez download Tax-free exchanges, Tax-free exchange reported on Form 1099-R. 1040 ez download Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. 1040 ez download Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 1040 ez download Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. 1040 ez download Form RRB-1099-R, Form RRB-1099-R. 1040 ez download Form W-4P Withholding from retirement plan payments, Choosing no withholding. 1040 ez download , Nonperiodic distributions. 1040 ez download Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. 1040 ez download Frozen deposits, Frozen deposits. 1040 ez download Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. 1040 ez download Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. 1040 ez download H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 ez download I In-plan Roth rollovers, In-plan Roth rollovers. 1040 ez download Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. 1040 ez download Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. 1040 ez download J Joint and survivor annuities, Joint and survivor annuities. 1040 ez download L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. 1040 ez download Lump-sum distributions, Distributions of employer securities. 1040 ez download , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. 1040 ez download Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. 1040 ez download Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. 1040 ez download Multiple-lives annuities, Multiple-lives annuity. 1040 ez download N Net Investment Income Tax, Net investment income tax. 1040 ez download , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). 1040 ez download Deferring tax on, Distributions of employer securities. 1040 ez download Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. 1040 ez download Loans treated as distributions from, Effect on investment in the contract. 1040 ez download Nonresident aliens Railroad retirement, Nonresident aliens. 1040 ez download P Partial rollovers, Partial rollovers. 1040 ez download Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. 1040 ez download Disability pensions, Disability pensions. 1040 ez download , Disability Pensions Types of, Types of pensions and annuities. 1040 ez download Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. 1040 ez download Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). 1040 ez download , Qualified domestic relations order (QDRO). 1040 ez download Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. 1040 ez download Qualified employee annuities Defined, Qualified employee annuity. 1040 ez download Simplified Method to be used, Who must use the Simplified Method. 1040 ez download Qualified employee plans Defined, Qualified employee plan. 1040 ez download Simplified Method to be used, Who must use the Simplified Method. 1040 ez download Qualified plans, Who must use the General Rule. 1040 ez download (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. 1040 ez download Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 ez download Rollovers, Qualified retirement plan. 1040 ez download Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. 1040 ez download R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. 1040 ez download Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 1040 ez download Reemployment, Reemployment. 1040 ez download Related employers and related plans, Related employers and related plans. 1040 ez download Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. 1040 ez download Required beginning date, Required beginning date. 1040 ez download Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. 1040 ez download Retirement bonds, Retirement bonds. 1040 ez download Rollovers, Rollovers, Choosing the right option. 1040 ez download 20% tax rate on distribution, Eligible rollover distribution. 1040 ez download Comparison of direct payment vs. 1040 ez download direct rollover (Table 1), Choosing the right option. 1040 ez download Direct rollover to another qualified plan, Eligible rollover distribution. 1040 ez download , Direct rollover option. 1040 ez download In-plan Roth, In-plan Roth rollovers. 1040 ez download Nonspouse beneficiary, Rollovers by nonspouse beneficiary. 1040 ez download Nontaxable amounts, Rollover of nontaxable amounts. 1040 ez download Notice to recipients of eligible rollover distribution, Written explanation to recipients. 1040 ez download Property and cash distributed, Property and cash distributed. 1040 ez download Roth IRAs, Rollovers to Roth IRAs. 1040 ez download Substitution of other property, Rollovers of property. 1040 ez download Surviving spouse making, Rollover by surviving spouse. 1040 ez download S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. 1040 ez download Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. 1040 ez download How to use, How to use the Simplified Method. 1040 ez download Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. 1040 ez download Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. 1040 ez download Single-life annuities, Annuities for a single life. 1040 ez download , Single-life annuity. 1040 ez download Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. 1040 ez download Surviving spouse Distribution rules for, Distributions after the employee's death. 1040 ez download Rollovers by, Rollover by surviving spouse. 1040 ez download T Tables Comparison of direct payment vs. 1040 ez download direct rollover (Table 1), Choosing the right option. 1040 ez download Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. 1040 ez download Ten percent tax for early withdrawal, Payment to you option. 1040 ez download , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. 1040 ez download Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. 1040 ez download S. 1040 ez download savings bonds Distribution of, Distribution of U. 1040 ez download S. 1040 ez download savings bonds. 1040 ez download V Variable annuities, Variable annuities. 1040 ez download , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. 1040 ez download W Withdrawals, Withdrawals. 1040 ez download Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. 1040 ez download Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. 1040 ez download 20% of eligible rollover, Withholding requirements. 1040 ez download , Payment to you option. 1040 ez download , 20% Mandatory withholding. 1040 ez download Periodic payments, Periodic payments. 1040 ez download Railroad retirement, Tax withholding. 1040 ez download Worksheets Simplified Method, How to use the Simplified Method. 1040 ez download Worksheet A, illustrated, Worksheet A. 1040 ez download Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. 1040 ez download Simplified Method Prev  Up     Home   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1040 ez download Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. 1040 ez download irs. 1040 ez download gov/pub15. 1040 ez download What's New Social security and Medicare tax for 2014. 1040 ez download  The social security tax rate is 6. 1040 ez download 2% each for the employee and employer, unchanged from 2013. 1040 ez download The social security wage base limit is $117,000. 1040 ez download The Medicare tax rate is 1. 1040 ez download 45% each for the employee and employer, unchanged from 2013. 1040 ez download There is no wage base limit for Medicare tax. 1040 ez download 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. 1040 ez download Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 1040 ez download 2014 withholdng tables. 1040 ez download  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. 1040 ez download Withholding allowance. 1040 ez download  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040 ez download Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). 1040 ez download  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. 1040 ez download A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. 1040 ez download For more information see Notice 2013-77, 2013-50 I. 1040 ez download R. 1040 ez download B. 1040 ez download 632, available at www. 1040 ez download irs. 1040 ez download gov/irb/2013-50_IRB/ar10. 1040 ez download html. 1040 ez download Change of responsible party. 1040 ez download  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. 1040 ez download Form 8822-B must be filed within 60 days of the change. 1040 ez download 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. 1040 ez download For a definition of “responsible party,” see the Form 8822-B instructions. 1040 ez download Same-sex marriage. 1040 ez download  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. 1040 ez download For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040 ez download R. 1040 ez download B. 1040 ez download 201, available at www. 1040 ez download irs. 1040 ez download gov/irb/2013-38_IRB/ar07. 1040 ez download html. 1040 ez download Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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. 1040 ez download Notice 2013-61, 2013-44 I. 1040 ez download R. 1040 ez download B. 1040 ez download 432, is available at www. 1040 ez download irs. 1040 ez download gov/irb/2013-44_IRB/ar10. 1040 ez download html. 1040 ez download Reminders Additional Medicare Tax withholding. 1040 ez download  In addition to withholding Medicare tax at 1. 1040 ez download 45%, you must withhold a 0. 1040 ez download 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 ez download 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. 1040 ez download Additional Medicare Tax is only imposed on the employee. 1040 ez download There is no employer share of Additional Medicare Tax. 1040 ez download 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. 1040 ez download 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. 1040 ez download For more information on Additional Medicare Tax, visit IRS. 1040 ez download gov and enter “Additional Medicare Tax” in the search box. 1040 ez download Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040 ez download  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. 1040 ez download 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. 1040 ez download For more information, visit IRS. 1040 ez download gov and enter “work opportunity tax credit” in the search box. 1040 ez download Outsourcing payroll duties. 1040 ez download  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. 1040 ez download The employer remains responsible if the third party fails to perform any required action. 1040 ez download 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. 1040 ez download gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040 ez download COBRA premium assistance credit. 1040 ez download  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. 1040 ez download See COBRA premium assistance credit under Introduction. 1040 ez download Federal tax deposits must be made by electronic funds transfer. 1040 ez download  You must use electronic funds transfer to make all federal tax deposits. 1040 ez download Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 ez download 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. 1040 ez download Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040 ez download EFTPS is a free service provided by the Department of Treasury. 1040 ez download Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040 ez download For more information on making federal tax deposits, see How To Deposit in section 11. 1040 ez download To get more information about EFTPS or to enroll in EFTPS, visit www. 1040 ez download eftps. 1040 ez download gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 ez download Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040 ez download You must receive written notice from the IRS to file Form 944. 1040 ez download  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 1040 ez download S. 1040 ez download Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 1040 ez download You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 1040 ez download For more information on requesting to file Form 944, visit IRS. 1040 ez download gov and enter “file employment taxes annually” in the search box. 1040 ez download Employers can request to file Forms 941 instead of Form 944. 1040 ez download  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 1040 ez download You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 1040 ez download For more information on requesting to file Form 944, visit IRS. 1040 ez download gov and enter “file employment taxes annually” in the search box. 1040 ez download Aggregate Form 941 filers. 1040 ez download  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 1040 ez download Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 1040 ez download To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. 1040 ez download Aggregate Form 940 filers. 1040 ez download  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 ez download Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 1040 ez download To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. 1040 ez download Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 1040 ez download Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 1040 ez download Spend less time and worry about taxes and more time running your business. 1040 ez download Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040 ez download For e-file, visit www. 1040 ez download irs. 1040 ez download gov/efile for additional information. 1040 ez download For EFTPS, visit www. 1040 ez download eftps. 1040 ez download gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 ez download For electronic filing of Forms W-2, Wage and Tax Statement, visit www. 1040 ez download socialsecurity. 1040 ez download gov/employer. 1040 ez download If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040 ez download If a valid EIN is not provided, the return or payment will not be processed. 1040 ez download This may result in penalties and delays in processing your return or payment. 1040 ez download Electronic funds withdrawal (EFW). 1040 ez download  If you file Form 940, Form 941, Form 944, or Form 945 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. 1040 ez download However, do not use EFW to make federal tax deposits. 1040 ez download For more information on paying your taxes using EFW, visit the IRS website at www. 1040 ez download irs. 1040 ez download gov/e-pay. 1040 ez download A fee may be charged to file electronically. 1040 ez download Credit or debit card payments. 1040 ez download  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040 ez download irs. 1040 ez download gov/e-pay. 1040 ez download However, do not use credit or debit cards to make federal tax deposits. 1040 ez download Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. 1040 ez download For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040 ez download 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. 1040 ez download Hiring New Employees Eligibility for employment. 1040 ez download  You must verify that each new employee is legally eligible to work in the United States. 1040 ez download This includes completing the U. 1040 ez download S. 1040 ez download Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040 ez download You can get the form from USCIS offices or by calling 1-800-870-3676. 1040 ez download Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040 ez download uscis. 1040 ez download gov for more information. 1040 ez download New hire reporting. 1040 ez download  You are required to report any new employee to a designated state new hire registry. 1040 ez download 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. 1040 ez download Many states accept a copy of Form W-4 with employer information added. 1040 ez download Visit the Office of Child Support Enforcement website at www. 1040 ez download acf. 1040 ez download hhs. 1040 ez download gov/programs/cse/newhire for more information. 1040 ez download W-4 request. 1040 ez download  Ask each new employee to complete the 2014 Form W-4. 1040 ez download See section 9. 1040 ez download Name and social security number. 1040 ez download  Record each new employee's name and number from his or her social security card. 1040 ez download Any employee without a social security card should apply for one. 1040 ez download See section 4. 1040 ez download Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. 1040 ez download  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. 1040 ez download Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. 1040 ez download Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. 1040 ez download See section 13 for more information. 1040 ez download Income tax withholding. 1040 ez download  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. 1040 ez download If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. 1040 ez download Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. 1040 ez download Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. 1040 ez download See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. 1040 ez download Publication 15-A includes information about withholding on pensions and annuities. 1040 ez download Zero wage return. 1040 ez download  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. 1040 ez download The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. 1040 ez download irs. 1040 ez download gov/efile. 1040 ez download Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. 1040 ez download Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. 1040 ez download Each item in this list has a page reference to a more detailed discussion in this publication. 1040 ez download   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. 1040 ez download 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. 1040 ez download 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 you file (for example, Instructions for Form 1099-MISC). 1040 ez download Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. 1040 ez download See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. 1040 ez download If you file 250 or more Forms 1099, you must file them electronically. 1040 ez download If you file 250 or more Forms W-2, you must file them electronically. 1040 ez download SSA will not accept Forms W-2 and W-3 filed on magnetic media. 1040 ez download Information reporting customer service site. 1040 ez download  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. 1040 ez download If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 1040 ez download The center can also be reached by email at mccirp@irs. 1040 ez download gov. 1040 ez download Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040 ez download Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. 1040 ez download Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. 1040 ez download Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. 1040 ez download Military retirement. 1040 ez download Gambling winnings. 1040 ez download Indian gaming profits. 1040 ez download Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. 1040 ez download Payments subject to backup withholding. 1040 ez download For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. 1040 ez download All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. 1040 ez download Distributions from nonqualified pension plans and deferred compensation plans. 1040 ez download  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. 1040 ez download However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040 ez download ; income tax withheld must be reported on Form 945. 1040 ez download Backup withholding. 1040 ez download  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). 1040 ez download This withholding is referred to as “backup withholding. 1040 ez download ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. 1040 ez download In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. 1040 ez download Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. 1040 ez download You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. 1040 ez download You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. 1040 ez download The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. 1040 ez download For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). 1040 ez download Recordkeeping Keep all records of employment taxes for at least 4 years. 1040 ez download These should be available for IRS review. 1040 ez download Your records should include the following information. 1040 ez download Your EIN. 1040 ez download Amounts and dates of all wage, annuity, and pension payments. 1040 ez download Amounts of tips reported to you by your employees. 1040 ez download Records of allocated tips. 1040 ez download The fair market value of in-kind wages paid. 1040 ez download Names, addresses, social security numbers, and occupations of employees and recipients. 1040 ez download Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040 ez download Dates of employment for each employee. 1040 ez download 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 payors made to them. 1040 ez download Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). 1040 ez download Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). 1040 ez download Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040 ez download Copies of returns filed and confirmation numbers. 1040 ez download Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040 ez download Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. 1040 ez download Do not mail Form 8822-B with your employment tax return. 1040 ez download Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. 1040 ez download The list includes only the following: DHL Express (DHL): DHL Same Day Service. 1040 ez download Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040 ez download United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040 ez download M. 1040 ez download , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040 ez download For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040 ez download gov and enter “private delivery service” in the search box. 1040 ez download Your private delivery service can tell you how to get written proof of the mailing date. 1040 ez download   Private delivery services cannot deliver items to P. 1040 ez download O. 1040 ez download boxes. 1040 ez download You must use the U. 1040 ez download S. 1040 ez download Postal Service to mail any item to an IRS P. 1040 ez download O. 1040 ez download box address. 1040 ez download Telephone Help Tax questions. 1040 ez download   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 1040 ez download Help for people with disabilities. 1040 ez download  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. 1040 ez download You may also use this number for assistance with unresolved tax problems. 1040 ez download Recorded tax information (TeleTax). 1040 ez download  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. 1040 ez download You can listen to up to three topics on each call you make. 1040 ez download Touch-Tone service is available 24 hours a day, 7 days a week. 1040 ez download TeleTax topics are also available on the IRS website at www. 1040 ez download irs. 1040 ez download gov/taxtopics. 1040 ez download Most tax topics listed below are also available in Spanish. 1040 ez download For a complete list of TeleTax topics in Spanish, visit the IRS website at www. 1040 ez download irs. 1040 ez download gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. 1040 ez download A list of employment tax topics is provided next. 1040 ez download Select, by number, the topic you want to hear and call 1-800-829-4477. 1040 ez download For the directory of all topics, select Topic 123. 1040 ez download Teletax Topics Topic No. 1040 ez download Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. 1040 ez download Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. 1040 ez download  Visit the IRS website at www. 1040 ez download irs. 1040 ez download gov/businesses and click on the Employment Taxes link under Businesses Topics. 1040 ez download Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. 1040 ez download irs. 1040 ez download gov/businesses. 1040 ez download To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. 1040 ez download You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). 1040 ez download 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. 1040 ez download Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040 ez download socialsecurity. 1040 ez download gov/employer to register for Business Services Online. 1040 ez download You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. 1040 ez download In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. 1040 ez download Form W-3 will be created for you based on your Forms W-2. 1040 ez download Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. 1040 ez download There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. 1040 ez download See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. 1040 ez download Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040 ez download The penalty is $25 or 2% of the payment, whichever is more. 1040 ez download However, the penalty on dishonored payments of $24. 1040 ez download 99 or less is an amount equal to the payment. 1040 ez download For example, a dishonored payment of $18 is charged a penalty of $18. 1040 ez download Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040 ez download Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez download 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. 1040 ez download Calendar The following is a list of important dates. 1040 ez download Also see Publication 509, Tax Calendars. 1040 ez download   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. 1040 ez download 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. 1040 ez download However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040 ez download See Deposits on Business Days Only in section 11. 1040 ez download 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. 1040 ez download S. 1040 ez download Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. 1040 ez download See Private Delivery Services under Reminders for more information. 1040 ez download Introduction This publication explains your tax responsibilities as an employer. 1040 ez download It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. 1040 ez download It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. 1040 ez download This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. 1040 ez download References to “income tax” in this guide apply only to “federal” income tax. 1040 ez download Contact your state or local tax department to determine if their rules are different. 1040 ez download Additional employment tax information is available in Publication 15-A. 1040 ez download Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. 1040 ez download 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. 1040 ez download Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. 1040 ez download Income tax. 1040 ez download Social security tax. 1040 ez download Medicare tax. 1040 ez download FUTA tax. 1040 ez download There are exceptions to these requirements. 1040 ez download See section 15 for guidance. 1040 ez download Railroad retirement taxes are explained in the Instructions for Form CT-1. 1040 ez download Comments and suggestions. 1040 ez download   We welcome your comments about this publication and your suggestions for future editions. 1040 ez download   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 1040 ez download NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez download Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez download   You can also send us comments from www. 1040 ez download irs. 1040 ez download gov/formspubs. 1040 ez download Click on More Information and then click on Comment on Tax Forms and Publications. 1040 ez download   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040 ez download Federal Government employers. 1040 ez download   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. 1040 ez download State and local government employers. 1040 ez download   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. 1040 ez download Most elected and appointed public officials of state or local governments are employees under common law rules. 1040 ez download See chapter 3 of Publication 963, Federal-State Reference Guide. 1040 ez download In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. 1040 ez download See section 15 for more information on the exceptions. 1040 ez download   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. 1040 ez download irs. 1040 ez download gov/pub/irs-irbs/irb00-06. 1040 ez download pdf. 1040 ez download   You can get information on reporting and social security coverage from your local IRS office. 1040 ez download If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. 1040 ez download To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. 1040 ez download ncsssa. 1040 ez download org. 1040 ez download Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040 ez download   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040 ez download 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. 1040 ez download See Regulations sections 1. 1040 ez download 1361-4(a)(7) and 301. 1040 ez download 7701-2(c)(2)(iv). 1040 ez download COBRA premium assistance credit. 1040 ez download   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. 1040 ez download 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. 1040 ez download Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040 ez download Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040 ez download Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040 ez download For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040 ez download   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. 1040 ez download 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. 1040 ez download   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. 1040 ez download The assistance for the coverage can last up to 15 months. 1040 ez download   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. 1040 ez download For more information see Notice 2009-27, 2009-16 I. 1040 ez download R. 1040 ez download B. 1040 ez download 838, available at www. 1040 ez download irs. 1040 ez download gov/irb/2009-16_irb/ar09. 1040 ez download html. 1040 ez download   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. 1040 ez download   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. 1040 ez download The reimbursement is made through a credit against the employer's employment tax liabilities. 1040 ez download For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. 1040 ez download The credit is treated as a deposit made on the first day of the return period (quarter or year). 1040 ez download In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040 ez download 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. 1040 ez download   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040 ez download Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. 1040 ez download 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. 1040 ez download In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040 ez download 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. 1040 ez download Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040 ez download A record of the 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. 1040 ez download   For more information, visit IRS. 1040 ez download gov and enter “COBRA” in the search box. 1040 ez download Prev  Up  Next   Home   More Online Publications