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1040ez 2012 Instructions

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1040ez 2012 Instructions

1040ez 2012 instructions Publication 575 - Additional Material Table of Contents Worksheet A. 1040ez 2012 instructions Simplified Method 1. 1040ez 2012 instructions Enter the total pension or annuity payments received this year. 1040ez 2012 instructions Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 1040ez 2012 instructions   2. 1040ez 2012 instructions Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. 1040ez 2012 instructions * See Cost (Investment in the Contract) , earlier 2. 1040ez 2012 instructions   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 1040ez 2012 instructions Otherwise, go to line 3. 1040ez 2012 instructions   3. 1040ez 2012 instructions Enter the appropriate number from Table 1 below. 1040ez 2012 instructions But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. 1040ez 2012 instructions 3. 1040ez 2012 instructions   4. 1040ez 2012 instructions Divide line 2 by the number on line 3 4. 1040ez 2012 instructions   5. 1040ez 2012 instructions Multiply line 4 by the number of months for which this year's payments were made. 1040ez 2012 instructions If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 1040ez 2012 instructions Otherwise, go to line 6 5. 1040ez 2012 instructions   6. 1040ez 2012 instructions Enter any amounts previously recovered tax free in years after 1986. 1040ez 2012 instructions This is the amount shown on line 10 of your worksheet for last year 6. 1040ez 2012 instructions   7. 1040ez 2012 instructions Subtract line 6 from line 2 7. 1040ez 2012 instructions   8. 1040ez 2012 instructions Enter the smaller of line 5 or line 7 8. 1040ez 2012 instructions   9. 1040ez 2012 instructions Taxable amount for year. 1040ez 2012 instructions Subtract line 8 from line 1. 1040ez 2012 instructions Enter the result, but not less than zero. 1040ez 2012 instructions Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 1040ez 2012 instructions  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. 1040ez 2012 instructions If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. 1040ez 2012 instructions   10. 1040ez 2012 instructions Was your annuity starting date before 1987? □ Yes. 1040ez 2012 instructions STOP. 1040ez 2012 instructions Do not complete the rest of this worksheet. 1040ez 2012 instructions  □ No. 1040ez 2012 instructions Add lines 6 and 8. 1040ez 2012 instructions This is the amount you have recovered tax free through 2013. 1040ez 2012 instructions You will need this number if you need to fill out this worksheet next year 10. 1040ez 2012 instructions   11. 1040ez 2012 instructions Balance of cost to be recovered. 1040ez 2012 instructions Subtract line 10 from line 2. 1040ez 2012 instructions If zero, you will not have to complete this worksheet next year. 1040ez 2012 instructions The payments you receive next year will generally be fully taxable 11. 1040ez 2012 instructions   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. 1040ez 2012 instructions Table 1 for Line 3 Above   IF the age at  annuity starting date was . 1040ez 2012 instructions . 1040ez 2012 instructions . 1040ez 2012 instructions         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . 1040ez 2012 instructions . 1040ez 2012 instructions . 1040ez 2012 instructions AFTER November 18, 1996,  enter on line 3 . 1040ez 2012 instructions . 1040ez 2012 instructions . 1040ez 2012 instructions   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . 1040ez 2012 instructions . 1040ez 2012 instructions . 1040ez 2012 instructions   THEN enter on line 3 . 1040ez 2012 instructions . 1040ez 2012 instructions . 1040ez 2012 instructions         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
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Examinations and Enforcement

EP Examinations is responsible for overseeing compliance with the retirement plan provisions of the Internal Revenue Code, including the protection of plan assets and of the interests/rights of participants. This is accomplished by conducting examinations to analyze operational features of retirement plans. A centralized examination case selection and review process is used to enhance consistency of enforcement activities and to focus resources on the areas of highest noncompliance.


Priorities and Goals
Critical priorities vital to the success of Employee Plans Examinations.

Articles by the Director of Examinations
Insights on retirement plan topics uncovered during audits.

Internal Controls Protect Your Retirement Plan
Review procedures to help you find and prevent mistakes in administering your plan

EP Abusive Tax Transactions
Abusive tax avoidance transactions involving employee plans are beginning to surface and are growing in number. Left unchallenged, transactions such as these undermine the confidence in our voluntary tax system.

International Issues Affecting Retirement Plans
International issues, including international tax compliance by large corporations and high-wealth individuals, are an IRS-wide priority. The Office of Employee Plans is focused on addressing existing abuse and preventing abuse going forward.

Employee Plans Compliance Unit (EPCU)
Did you receive a letter from this Unit? Will you be getting a letter soon? Go here to get more information.

EP Examination Projects
Results from various examination projects, including listings of most frequent errors and tips on how to avoid these errors.

EP Compliance Trends & Tips
Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.

Compliance Programs/Initiatives
Plan specialty (403(b)/457, 401(k), multiemployer), large employer plans and Employee Plans Compliance Unit (EPCU) activities.

Audit Closing Agreement Program
The Employee Plans Compliance Resolution System (EPCRS) is a comprehensive system of correction programs established by the IRS that enable sponsors of retirement plans that have experienced compliance violations to preserve the tax benefits of their plans. If plan errors are found during an EP examination, help is available through the Audit Closing Agreement Program (Audit CAP). For plan errors that are found prior to examination notification, possible alternates to Audit CAP are Self-Correction Program (SCP) or the Voluntary Correction Program (VCP).

Technical/Procedural Guidelines for EP Examinations Employees
Locate Field Directives, Examination Guidelines, and other useful information.

EP Examination Process Guide
In response to the results of the Customer Satisfaction Surveys, EP Examinations developed the EP Examination Process Guide to help customers through the examination process. The guide clarifies the various steps in the examination process and introduces available resources.

Form 5500 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5500 returns.

Form 5330 Corner
Filing tips and updates, notices, and other helpful materials to assist you in preparing your Form 5330 returns.

Communications With EP Customers
Interviews, outreach presentations, newsletters and other important communications.

EP Examinations Office Structure/Contacts
The organizational structure and contacts for the IRS Office of EP Examinations.

Page Last Reviewed or Updated: 20-Mar-2014

The 1040ez 2012 Instructions

1040ez 2012 instructions 13. 1040ez 2012 instructions   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 1040ez 2012 instructions Wage limit. 1040ez 2012 instructions Federal Income Tax WithholdingNew Form W-4 for 2014. 1040ez 2012 instructions Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 1040ez 2012 instructions Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 1040ez 2012 instructions  The employee tax rate for social security is 6. 1040ez 2012 instructions 2%. 1040ez 2012 instructions Previously, the employee tax rate for social security was 4. 1040ez 2012 instructions 2%. 1040ez 2012 instructions The employer tax rate for social security remains unchanged at 6. 1040ez 2012 instructions 2%. 1040ez 2012 instructions The social security wage base limit is $113,700. 1040ez 2012 instructions The Medicare tax rate is 1. 1040ez 2012 instructions 45% each for the employee and employer, unchanged from 2012. 1040ez 2012 instructions There is no wage base limit for Medicare tax. 1040ez 2012 instructions Additional Medicare Tax. 1040ez 2012 instructions  In addition to withholding Medicare tax at 1. 1040ez 2012 instructions 45%, you must withhold a 0. 1040ez 2012 instructions 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez 2012 instructions 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. 1040ez 2012 instructions Additional Medicare Tax is only imposed on the employee. 1040ez 2012 instructions There is no employer share of Additional Medicare Tax. 1040ez 2012 instructions All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 1040ez 2012 instructions 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. 1040ez 2012 instructions For more information on Additional Medicare Tax, visit IRS. 1040ez 2012 instructions gov and enter “Additional Medicare Tax” in the search box. 1040ez 2012 instructions Leave-based donation programs to aid victims of Hurricane Sandy. 1040ez 2012 instructions  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 1040ez 2012 instructions The donated leave will not be included in the income or wages of the employee. 1040ez 2012 instructions The employer may deduct the cash payments as business expenses or charitable contributions. 1040ez 2012 instructions For more information, see Notice 2012-69, 2012-51 I. 1040ez 2012 instructions R. 1040ez 2012 instructions B. 1040ez 2012 instructions 712, available at www. 1040ez 2012 instructions irs. 1040ez 2012 instructions gov/irb/2012-51_IRB/ar09. 1040ez 2012 instructions html. 1040ez 2012 instructions Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 1040ez 2012 instructions  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 1040ez 2012 instructions Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 1040ez 2012 instructions 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. 1040ez 2012 instructions For more information, visit IRS. 1040ez 2012 instructions gov and enter “work opportunity credit” in the search box. 1040ez 2012 instructions What's New for 2014 Social security and Medicare tax for 2014. 1040ez 2012 instructions  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 1040ez 2012 instructions The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 1040ez 2012 instructions There is no limit on the amount of wages subject to Medicare tax. 1040ez 2012 instructions Reminders Additional employment tax information for farmers. 1040ez 2012 instructions  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 1040ez 2012 instructions For the latest information about employment tax developments impacting farmers, go to www. 1040ez 2012 instructions irs. 1040ez 2012 instructions gov/pub51. 1040ez 2012 instructions Correcting a previously filed Form 943. 1040ez 2012 instructions  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 1040ez 2012 instructions Form 943-X is filed separately from Form 943. 1040ez 2012 instructions For more information on correcting Form 943, see the Instructions for Form 943-X. 1040ez 2012 instructions Federal tax deposits must be made by electronic funds transfer. 1040ez 2012 instructions  You must use electronic funds transfer to make all federal tax deposits. 1040ez 2012 instructions Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez 2012 instructions 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. 1040ez 2012 instructions Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez 2012 instructions EFTPS is a free service provided by the Department of Treasury. 1040ez 2012 instructions Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez 2012 instructions For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez 2012 instructions To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez 2012 instructions eftps. 1040ez 2012 instructions gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez 2012 instructions Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040ez 2012 instructions Important Dates for 2014 You should take the action indicated by the dates listed. 1040ez 2012 instructions See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 1040ez 2012 instructions Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 1040ez 2012 instructions For these dates, see Publication 509, Tax Calendars (For use in 2014). 1040ez 2012 instructions Note. 1040ez 2012 instructions  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. 1040ez 2012 instructions A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 1040ez 2012 instructions For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040ez 2012 instructions S. 1040ez 2012 instructions Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 1040ez 2012 instructions See Private delivery services in Publication 51 (Circular A). 1040ez 2012 instructions Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 1040ez 2012 instructions Statewide holidays no longer apply. 1040ez 2012 instructions For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 1040ez 2012 instructions Fiscal year taxpayers. 1040ez 2012 instructions  The due dates listed below apply whether you use a calendar or a fiscal year. 1040ez 2012 instructions By January 31. 1040ez 2012 instructions   File Form 943 with the IRS. 1040ez 2012 instructions If you deposited all Form 943 taxes when due, you have 10 additional days to file. 1040ez 2012 instructions Furnish each employee with a completed Form W-2, Wage and Tax Statement. 1040ez 2012 instructions Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040ez 2012 instructions File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 1040ez 2012 instructions If you deposited all the FUTA tax when due, you have 10 additional days to file. 1040ez 2012 instructions File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 1040ez 2012 instructions If you deposited all Form 945 taxes when due, you have 10 additional days to file. 1040ez 2012 instructions By February 15. 1040ez 2012 instructions  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 1040ez 2012 instructions On February 16. 1040ez 2012 instructions  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040ez 2012 instructions 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. 1040ez 2012 instructions If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 1040ez 2012 instructions 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. 1040ez 2012 instructions By February 28. 1040ez 2012 instructions   File paper Forms 1099 and 1096. 1040ez 2012 instructions File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040ez 2012 instructions S. 1040ez 2012 instructions Information Returns, with the IRS. 1040ez 2012 instructions For electronically filed returns, see By March 31 below. 1040ez 2012 instructions File paper Forms W-2 and W-3. 1040ez 2012 instructions File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 1040ez 2012 instructions For electronically filed returns, see By March 31 below. 1040ez 2012 instructions By March 31. 1040ez 2012 instructions   File electronic Forms W-2 and 1099. 1040ez 2012 instructions File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040ez 2012 instructions 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. 1040ez 2012 instructions socialsecurity. 1040ez 2012 instructions gov/employer. 1040ez 2012 instructions For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 1040ez 2012 instructions By April 30, July 31, October 31, and January 31. 1040ez 2012 instructions   Deposit FUTA taxes. 1040ez 2012 instructions Deposit FUTA tax due if it is more than $500. 1040ez 2012 instructions Before December 1. 1040ez 2012 instructions  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 1040ez 2012 instructions Introduction You are generally required to withhold federal income tax from the wages of your employees. 1040ez 2012 instructions You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 1040ez 2012 instructions You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez 2012 instructions This chapter includes information about these taxes. 1040ez 2012 instructions You must also pay self-employment tax on your net earnings from farming. 1040ez 2012 instructions See chapter 12 for information on self-employment tax. 1040ez 2012 instructions Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 1040ez 2012 instructions Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 1040ez 2012 instructions Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 1040ez 2012 instructions Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 1040ez 2012 instructions Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 1040ez 2012 instructions Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 1040ez 2012 instructions Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 1040ez 2012 instructions Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 1040ez 2012 instructions For more information, see Publication 51 (Circular A). 1040ez 2012 instructions Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 1040ez 2012 instructions This is so even when you give the employee freedom of action. 1040ez 2012 instructions What matters is that you have the right to control the details of how the services are performed. 1040ez 2012 instructions You are responsible for withholding and paying employment taxes for your employees. 1040ez 2012 instructions You are also required to file employment tax returns. 1040ez 2012 instructions These requirements do not apply to amounts that you pay to independent contractors. 1040ez 2012 instructions See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 1040ez 2012 instructions If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 1040ez 2012 instructions Special rules apply to crew leaders. 1040ez 2012 instructions See Crew Leaders , later. 1040ez 2012 instructions Employer identification number (EIN). 1040ez 2012 instructions   If you have employees, you must have an EIN. 1040ez 2012 instructions If you do not have an EIN, you may apply for one online. 1040ez 2012 instructions Go to IRS. 1040ez 2012 instructions gov and click on the Apply for an EIN Online link under Tools. 1040ez 2012 instructions You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 1040ez 2012 instructions The hours of operation for both numbers are Monday–Friday form 7:00 a. 1040ez 2012 instructions m. 1040ez 2012 instructions –7:00 p. 1040ez 2012 instructions m. 1040ez 2012 instructions local time (Alaska and Hawaii follow Pacific time). 1040ez 2012 instructions You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040ez 2012 instructions Employee's social security number (SSN). 1040ez 2012 instructions   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 1040ez 2012 instructions Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 1040ez 2012 instructions It is also available from the SSA's website at www. 1040ez 2012 instructions socialsecurity. 1040ez 2012 instructions gov. 1040ez 2012 instructions   The employee must furnish evidence of age, identity, and U. 1040ez 2012 instructions S. 1040ez 2012 instructions citizenship or lawful immigration status permitting employment with the Form SS-5. 1040ez 2012 instructions An employee who is age 18 or older must appear in person with this evidence at an SSA office. 1040ez 2012 instructions Form I-9. 1040ez 2012 instructions    You must verify that each new employee is legally eligible to work in the United States. 1040ez 2012 instructions This includes completing the Form I-9, Employment Eligibility Verification. 1040ez 2012 instructions Form I-9 is available from the U. 1040ez 2012 instructions S. 1040ez 2012 instructions Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 1040ez 2012 instructions Form I-9 is also available from the USCIS website at www. 1040ez 2012 instructions uscis. 1040ez 2012 instructions gov. 1040ez 2012 instructions You can also contact the USCIS at 1-800-375-5283 for more information. 1040ez 2012 instructions New hire reporting. 1040ez 2012 instructions   You are required to report any new employee to a designated state new hire registry. 1040ez 2012 instructions Many states accept a copy of Form W-4 with employer information added. 1040ez 2012 instructions Visit the Office of Child Support Enforcement website at www. 1040ez 2012 instructions acf. 1040ez 2012 instructions hhs. 1040ez 2012 instructions gov/programs/cse/newhire for more information. 1040ez 2012 instructions Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 1040ez 2012 instructions However, certain exemptions may apply to wages paid to your child, spouse, or parent. 1040ez 2012 instructions Exemptions for your child. 1040ez 2012 instructions   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 1040ez 2012 instructions However, see Nonexempt services of a child or spouse , later. 1040ez 2012 instructions Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 1040ez 2012 instructions Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 1040ez 2012 instructions Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 1040ez 2012 instructions Exemptions for your spouse. 1040ez 2012 instructions   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 1040ez 2012 instructions   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 1040ez 2012 instructions Nonexempt services of a child or spouse. 1040ez 2012 instructions   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 1040ez 2012 instructions A corporation, even if it is controlled by you. 1040ez 2012 instructions A partnership, even if you are a partner. 1040ez 2012 instructions This does not apply to wages paid to your child if each partner is a parent of the child. 1040ez 2012 instructions An estate or trust, even if it is the estate of a deceased parent. 1040ez 2012 instructions In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 1040ez 2012 instructions Exemptions for your parent. 1040ez 2012 instructions   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 1040ez 2012 instructions Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 1040ez 2012 instructions You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 1040ez 2012 instructions You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 1040ez 2012 instructions   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 1040ez 2012 instructions Qualified joint venture. 1040ez 2012 instructions   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 1040ez 2012 instructions For more information about qualified joint ventures, see chapter 12. 1040ez 2012 instructions Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 1040ez 2012 instructions Social security and Medicare taxes. 1040ez 2012 instructions   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 1040ez 2012 instructions The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 1040ez 2012 instructions The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 1040ez 2012 instructions Federal income tax withholding. 1040ez 2012 instructions   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 1040ez 2012 instructions Federal unemployment (FUTA) tax. 1040ez 2012 instructions   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 1040ez 2012 instructions The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 1040ez 2012 instructions Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 1040ez 2012 instructions   The farmer is the employer of workers furnished by a crew leader in all other situations. 1040ez 2012 instructions In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 1040ez 2012 instructions For example, some farmers employ individuals to recruit farmworkers exclusively for them. 1040ez 2012 instructions Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 1040ez 2012 instructions The farmer is the employer in these cases. 1040ez 2012 instructions For information about common-law employees, see section 1 of Publication 15-A. 1040ez 2012 instructions For information about crew leaders, see the Department of Labor website at www. 1040ez 2012 instructions dol. 1040ez 2012 instructions gov/whd/regs/compliance/whdfs49. 1040ez 2012 instructions htm. 1040ez 2012 instructions Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 1040ez 2012 instructions You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 1040ez 2012 instructions The $150 test applies separately to each farmworker that you employ. 1040ez 2012 instructions If you employ a family of workers, each member is treated separately. 1040ez 2012 instructions Do not count wages paid by other employers. 1040ez 2012 instructions You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 1040ez 2012 instructions If the $2,500 test for the group is not met, the $150 test for an employee still applies. 1040ez 2012 instructions Exceptions. 1040ez 2012 instructions   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 1040ez 2012 instructions However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 1040ez 2012 instructions   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 1040ez 2012 instructions   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 1040ez 2012 instructions Religious exemption. 1040ez 2012 instructions   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 1040ez 2012 instructions This exemption is available only if both the employee and the employer are members of the group or division. 1040ez 2012 instructions   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez 2012 instructions Cash wages. 1040ez 2012 instructions   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 1040ez 2012 instructions Cash wages include checks, money orders, and any kind of money or cash. 1040ez 2012 instructions   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 1040ez 2012 instructions Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 1040ez 2012 instructions For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 1040ez 2012 instructions socialsecurity. 1040ez 2012 instructions gov. 1040ez 2012 instructions Noncash wages. 1040ez 2012 instructions    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 1040ez 2012 instructions Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 1040ez 2012 instructions However, they are subject to these taxes if the substance of the transaction is a cash payment. 1040ez 2012 instructions For information on lodging provided as a condition of employment, see Publication 15-B. 1040ez 2012 instructions   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 1040ez 2012 instructions Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 1040ez 2012 instructions Tax rates and social security wage limit. 1040ez 2012 instructions   For 2013, the employer and the employee will pay the following taxes. 1040ez 2012 instructions The employer and employee each pay 6. 1040ez 2012 instructions 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 1040ez 2012 instructions The employer and employee each pay 1. 1040ez 2012 instructions 45% of cash wages for Medicare tax (hospital insurance). 1040ez 2012 instructions The employee pays 0. 1040ez 2012 instructions 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 1040ez 2012 instructions Wage limit. 1040ez 2012 instructions   The limit on wages subject to the social security tax for 2013 is $113,700. 1040ez 2012 instructions There is no limit on wages subject to the Medicare tax. 1040ez 2012 instructions All covered wages are subject to the Medicare tax. 1040ez 2012 instructions Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 1040ez 2012 instructions Paying employee's share. 1040ez 2012 instructions   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 1040ez 2012 instructions It is additional income to the employee. 1040ez 2012 instructions You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 1040ez 2012 instructions Example. 1040ez 2012 instructions Jane operates a small family fruit farm. 1040ez 2012 instructions She employs day laborers in the picking season to enable her to timely get her crop to market. 1040ez 2012 instructions She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 1040ez 2012 instructions When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 1040ez 2012 instructions For 2013, Jane paid Mary $1,000 during the year. 1040ez 2012 instructions Susan enters $1,076. 1040ez 2012 instructions 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 1040ez 2012 instructions 50 social security and Medicare taxes paid for Mary). 1040ez 2012 instructions She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 1040ez 2012 instructions Additional Medicare Tax. 1040ez 2012 instructions   In addition to withholding Medicare tax at 1. 1040ez 2012 instructions 45%, you must withhold a 0. 1040ez 2012 instructions 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez 2012 instructions 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. 1040ez 2012 instructions Additional Medicare Tax is only imposed on the employee. 1040ez 2012 instructions There is no employer share of Additional Medicare Tax. 1040ez 2012 instructions All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 1040ez 2012 instructions   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). 1040ez 2012 instructions For more information on Additional Medicare Tax, visit IRS. 1040ez 2012 instructions gov and enter “Additional Medicare Tax” in the search box. 1040ez 2012 instructions Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 1040ez 2012 instructions Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 1040ez 2012 instructions The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 1040ez 2012 instructions Form W-4. 1040ez 2012 instructions   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 1040ez 2012 instructions In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 1040ez 2012 instructions An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 1040ez 2012 instructions   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 1040ez 2012 instructions   You should give each new employee a Form W-4 as soon as you hire the employee. 1040ez 2012 instructions For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 1040ez 2012 instructions Have the employee complete and return the form to you before the first payday. 1040ez 2012 instructions If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 1040ez 2012 instructions New Form W-4 for 2014. 1040ez 2012 instructions   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 1040ez 2012 instructions Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 1040ez 2012 instructions You cannot accept substitute Forms W-4 developed by employees. 1040ez 2012 instructions How to figure withholding. 1040ez 2012 instructions   You can use one of several methods to determine the amount to withhold. 1040ez 2012 instructions The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 1040ez 2012 instructions Publication 51 (Circular A) also contains additional information about federal income tax withholding. 1040ez 2012 instructions Nonemployee compensation. 1040ez 2012 instructions   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 1040ez 2012 instructions However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 1040ez 2012 instructions For more information, see the Instructions for Form 1099-MISC. 1040ez 2012 instructions Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 1040ez 2012 instructions However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 1040ez 2012 instructions You meet the notification requirement by giving each employee any of the following. 1040ez 2012 instructions Form W-2, which contains EIC notification on the back of Copy B. 1040ez 2012 instructions A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 1040ez 2012 instructions Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040ez 2012 instructions Your own written statement with the exact wording of Notice 797. 1040ez 2012 instructions For more information, see Publication 51 (Circular A). 1040ez 2012 instructions Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 1040ez 2012 instructions You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 1040ez 2012 instructions If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 1040ez 2012 instructions You must also pay the employer's share of social security and Medicare taxes. 1040ez 2012 instructions There is no employer share of Additional Medicare Tax. 1040ez 2012 instructions Form 943. 1040ez 2012 instructions   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 1040ez 2012 instructions Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 1040ez 2012 instructions Deposits. 1040ez 2012 instructions   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 1040ez 2012 instructions However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 1040ez 2012 instructions   For more information on deposit rules, see Publication 51 (Circular A). 1040ez 2012 instructions Electronic deposit requirement. 1040ez 2012 instructions   You must use electronic funds transfer to make all federal tax deposits. 1040ez 2012 instructions Generally, electronic funds transfers are made using EFTPS. 1040ez 2012 instructions 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. 1040ez 2012 instructions Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez 2012 instructions EFTPS is a free service provided by the Department of Treasury. 1040ez 2012 instructions Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez 2012 instructions   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez 2012 instructions To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez 2012 instructions eftps. 1040ez 2012 instructions gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez 2012 instructions Additional information about EFTPS is also available in Publication 966. 1040ez 2012 instructions Form W-2. 1040ez 2012 instructions   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 1040ez 2012 instructions However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 1040ez 2012 instructions The date the employee requests the form. 1040ez 2012 instructions The date you make your final payment of wages to the employee. 1040ez 2012 instructions Compensation paid to H-2A visa holders. 1040ez 2012 instructions   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. 1040ez 2012 instructions Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040ez 2012 instructions   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040ez 2012 instructions In this case, the worker must give the employer a completed Form W-4. 1040ez 2012 instructions Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040ez 2012 instructions   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040ez 2012 instructions 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. 1040ez 2012 instructions Trust fund recovery penalty. 1040ez 2012 instructions   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 1040ez 2012 instructions A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 1040ez 2012 instructions A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 1040ez 2012 instructions   Willfully means voluntarily, consciously, and intentionally. 1040ez 2012 instructions Paying other expenses of the business instead of the taxes due is acting willfully. 1040ez 2012 instructions Consequences of treating an employee as an independent contractor. 1040ez 2012 instructions   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 1040ez 2012 instructions See Publication 15-A for more information. 1040ez 2012 instructions Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 1040ez 2012 instructions You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 1040ez 2012 instructions You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 1040ez 2012 instructions These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 1040ez 2012 instructions See Family Employees , earlier. 1040ez 2012 instructions Alien farmworkers. 1040ez 2012 instructions   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 1040ez 2012 instructions However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 1040ez 2012 instructions Commodity wages. 1040ez 2012 instructions   Payments in kind for farm labor are not cash wages. 1040ez 2012 instructions Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 1040ez 2012 instructions Tax rate and credit. 1040ez 2012 instructions   The gross FUTA tax rate is 6. 1040ez 2012 instructions 0% of the first $7,000 cash wages you pay to each employee during the year. 1040ez 2012 instructions However, you are given a credit of up to 5. 1040ez 2012 instructions 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 1040ez 2012 instructions If your state tax rate (experience rate) is less than 5. 1040ez 2012 instructions 4%, you may still be allowed the full 5. 1040ez 2012 instructions 4% credit. 1040ez 2012 instructions   If you do not pay the state tax, you cannot take the credit. 1040ez 2012 instructions If you are exempt from state unemployment tax for any reason, the full 6. 1040ez 2012 instructions 0% rate applies. 1040ez 2012 instructions See the Instructions for Form 940 for additional information. 1040ez 2012 instructions More information. 1040ez 2012 instructions   For more information on FUTA tax, see Publication 51 (Circular A). 1040ez 2012 instructions Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 1040ez 2012 instructions It must not be collected or deducted from the wages of your employees. 1040ez 2012 instructions Form 940. 1040ez 2012 instructions   Report FUTA tax on Form 940. 1040ez 2012 instructions The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 1040ez 2012 instructions Deposits. 1040ez 2012 instructions   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 1040ez 2012 instructions If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 1040ez 2012 instructions You can add it to the tax for the next quarter. 1040ez 2012 instructions If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 1040ez 2012 instructions If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 1040ez 2012 instructions Electronic deposit requirement. 1040ez 2012 instructions   You must use electronic funds transfer to make all federal tax deposits. 1040ez 2012 instructions Generally, electronic funds transfers are made using EFTPS. 1040ez 2012 instructions 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. 1040ez 2012 instructions Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez 2012 instructions EFTPS is a free service provided by the Department of Treasury. 1040ez 2012 instructions Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez 2012 instructions   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez 2012 instructions To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez 2012 instructions eftps. 1040ez 2012 instructions gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez 2012 instructions Additional information about EFTPS is also available in Publication 966. 1040ez 2012 instructions Prev  Up  Next   Home   More Online Publications