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1040ez online free Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. 1040ez online free Valor justo de mercado. 1040ez online free Excepción en el caso de propiedad inmueble de uso personal. 1040ez online free Más información. 1040ez online free Para pedir formularios y publicaciones. 1040ez online free Preguntas sobre los impuestos. 1040ez online free Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). 1040ez online free Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. 1040ez online free Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. 1040ez online free Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. 1040ez online free Llene los Anexos 1 al 20. 1040ez online free Lea las instrucciones del Formulario 4684, en inglés. 1040ez online free Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. 1040ez online free Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. 1040ez online free Utilice lo que se halla en la. 1040ez online free . 1040ez online free . 1040ez online free Y anótelo en el Formulario 4684. 1040ez online free . 1040ez online free . 1040ez online free Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. 1040ez online free Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. 1040ez online free Todo reembolso que usted reciba reducirá la cantidad de la pérdida. 1040ez online free Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. 1040ez online free Cantidad de la pérdida. 1040ez online free   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. 1040ez online free Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. 1040ez online free (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). 1040ez online free De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. 1040ez online free   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. 1040ez online free Costo u otra base. 1040ez online free   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. 1040ez online free Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. 1040ez online free Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. 1040ez online free Valor justo de mercado. 1040ez online free   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. 1040ez online free Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. 1040ez online free Cálculos separados. 1040ez online free   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. 1040ez online free Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. 1040ez online free Excepción en el caso de propiedad inmueble de uso personal. 1040ez online free   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. 1040ez online free Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. 1040ez online free La base ajustada de toda la propiedad. 1040ez online free Límites de la deducción. 1040ez online free   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. 1040ez online free Esto se hace en la sección A del Formulario 4684, en inglés. 1040ez online free Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). 1040ez online free Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). 1040ez online free Más información. 1040ez online free   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. 1040ez online free Cuándo su pérdida es deducible. 1040ez online free   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. 1040ez online free Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. 1040ez online free No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. 1040ez online free Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). 1040ez online free Comentarios y sugerencias. 1040ez online free   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. 1040ez online free   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040ez online free NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. 1040ez online free Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. 1040ez online free   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. 1040ez online free gov. 1040ez online free Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. 1040ez online free Usted también nos puede enviar comentarios desde la página web en www. 1040ez online free irs. 1040ez online free gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). 1040ez online free Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. 1040ez online free Para pedir formularios y publicaciones. 1040ez online free   Visite www. 1040ez online free irs. 1040ez online free gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. 1040ez online free  Internal Revenue Service 1201 N. 1040ez online free Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 1040ez online free   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. 1040ez online free gov/espanol o llame al 1-800-829-1040. 1040ez online free No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. 1040ez online free Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. 1040ez online free Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. 1040ez online free   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. 1040ez online free El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. 1040ez online free En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 1040ez online free Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. 1040ez online free gov o llame al 1-800-906-9887 o 1-800-829-1040. 1040ez online free   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). 1040ez online free Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. 1040ez online free aarp. 1040ez online free org/money/taxaide. 1040ez online free   Para más información sobre estos programas, visite IRS. 1040ez online free gov e ingrese la palabra clave “VITA” en la esquina superior derecha. 1040ez online free Internet. 1040ez online free Puede tener acceso al sitio web del IRS, www. 1040ez online free irs. 1040ez online free gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. 1040ez online free Visite www. 1040ez online free irs. 1040ez online free gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . 1040ez online free Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 1040ez online free Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 1040ez online free Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 1040ez online free Presentar la declaración por medio del sistema electrónico e-file. 1040ez online free Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. 1040ez online free Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. 1040ez online free Pedir productos del IRS a través de Internet. 1040ez online free Buscar información en Internet para aclarar sus preguntas acerca de impuestos. 1040ez online free Buscar publicaciones en Internet por tema o palabra clave. 1040ez online free Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. 1040ez online free Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. 1040ez online free Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. 1040ez online free irs. 1040ez online free gov/espanol. 1040ez online free Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. 1040ez online free irs. 1040ez online free gov/individuals. 1040ez online free Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. 1040ez online free Obtener información acerca de cómo abrir y administrar un pequeño negocio. 1040ez online free Teléfono. 1040ez online free Muchos servicios están disponibles por teléfono. 1040ez online free Cómo pedir formularios, instrucciones y publicaciones. 1040ez online free Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. 1040ez online free Deberá recibir lo que ha pedido dentro de 10 días. 1040ez online free Cómo hacer preguntas relacionadas con los impuestos. 1040ez online free Llame al IRS para hacer preguntas al 1-800-829-1040. 1040ez online free Cómo resolver problemas. 1040ez online free Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). 1040ez online free Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. 1040ez online free Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. 1040ez online free Para obtener el número telefónico, visite el sitio web www. 1040ez online free irs. 1040ez online free gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 1040ez online free Equipo TTY/TDD. 1040ez online free Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. 1040ez online free Temas TeleTax. 1040ez online free Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. 1040ez online free Información sobre los reembolsos. 1040ez online free Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. 1040ez online free Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. 1040ez online free La aplicación IRS2Go es una manera nueva para nosotros proveerle información. 1040ez online free Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. 1040ez online free Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 1040ez online free Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 1040ez online free Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 1040ez online free Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. 1040ez online free Otra información relacionada con los reembolsos. 1040ez online free Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. 1040ez online free Cómo evaluar la calidad de nuestros servicios telefónicos. 1040ez online free Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. 1040ez online free Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. 1040ez online free Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. 1040ez online free Visitas en persona. 1040ez online free Muchos productos y servicios están disponibles en varios lugares públicos. 1040ez online free Productos. 1040ez online free Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. 1040ez online free Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. 1040ez online free Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. 1040ez online free Servicios. 1040ez online free Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. 1040ez online free Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. 1040ez online free Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. 1040ez online free No se necesita cita, simplemente venga a hacer su consulta. 1040ez online free Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. 1040ez online free Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. 1040ez online free Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. 1040ez online free Los demás asuntos se tramitan sin necesidad de hacer una cita. 1040ez online free Para obtener el número telefónico de la oficina local, visite el sitio web www. 1040ez online free irs. 1040ez online free gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 1040ez online free Correspondencia. 1040ez online free Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. 1040ez online free  Internal Revenue Service 1201 N. 1040ez online free Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. 1040ez online free   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. 1040ez online free Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. 1040ez online free Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. 1040ez online free Tenga presente que lo peor que se puede hacer es no hacer nada. 1040ez online free   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. 1040ez online free Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. 1040ez online free Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. 1040ez online free   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. 1040ez online free A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. 1040ez online free Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. 1040ez online free Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. 1040ez online free ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. 1040ez online free Nuestro kit de herramientas tributarias, disponible en www. 1040ez online free taxpayeradvocate. 1040ez online free irs. 1040ez online free gov/Home/Spanish le puede ayudar a entender estos derechos. 1040ez online free   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. 1040ez online free irs. 1040ez online free gov/advocate. 1040ez online free Usted también podría llamarnos gratis al 1-877-777-4778. 1040ez online free   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. 1040ez online free Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. 1040ez online free irs. 1040ez online free gov/advocate. 1040ez online free Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). 1040ez online free   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. 1040ez online free Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. 1040ez online free Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. 1040ez online free Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. 1040ez online free Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. 1040ez online free irs. 1040ez online free gov/espanol/article/0,,id=219303,00. 1040ez online free html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. 1040ez online free Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. 1040ez online free Servicios Tributarios Gratuitos. 1040ez online free   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. 1040ez online free Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. 1040ez online free La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. 1040ez online free La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. 1040ez online free Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. 1040ez online free   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. 1040ez online free Discos DVD para productos tributarios. 1040ez online free Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. 1040ez online free Formularios, instrucciones y publicaciones de impuestos de años anteriores. 1040ez online free Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. 1040ez online free Preguntas sobre leyes tributarias hechas con frecuencia. 1040ez online free Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. 1040ez online free Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. 1040ez online free Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. 1040ez online free Internal Revenue Bulletins (Boletines del IRS). 1040ez online free Apoyo técnico telefónico gratuito y por correo electrónico. 1040ez online free El CD que se expide dos veces al año. 1040ez online free  — La primera entrega se envía a principios de enero del año 2012. 1040ez online free  — La última entrega se envía a principios de marzo del año 2012. 1040ez online free Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. 1040ez online free irs. 1040ez online free gov/cdorders por $30 (sin costo de tramitación) 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1040ez online free 13. 1040ez online free   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 online free Wage limit. 1040ez online free Federal Income Tax WithholdingNew Form W-4 for 2014. 1040ez online free Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 1040ez online free Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 1040ez online free  The employee tax rate for social security is 6. 1040ez online free 2%. 1040ez online free Previously, the employee tax rate for social security was 4. 1040ez online free 2%. 1040ez online free The employer tax rate for social security remains unchanged at 6. 1040ez online free 2%. 1040ez online free The social security wage base limit is $113,700. 1040ez online free The Medicare tax rate is 1. 1040ez online free 45% each for the employee and employer, unchanged from 2012. 1040ez online free There is no wage base limit for Medicare tax. 1040ez online free Additional Medicare Tax. 1040ez online free  In addition to withholding Medicare tax at 1. 1040ez online free 45%, you must withhold a 0. 1040ez online free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez online free 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 online free Additional Medicare Tax is only imposed on the employee. 1040ez online free There is no employer share of Additional Medicare Tax. 1040ez online free 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 online free 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 online free For more information on Additional Medicare Tax, visit IRS. 1040ez online free gov and enter “Additional Medicare Tax” in the search box. 1040ez online free Leave-based donation programs to aid victims of Hurricane Sandy. 1040ez online free  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 online free The donated leave will not be included in the income or wages of the employee. 1040ez online free The employer may deduct the cash payments as business expenses or charitable contributions. 1040ez online free For more information, see Notice 2012-69, 2012-51 I. 1040ez online free R. 1040ez online free B. 1040ez online free 712, available at www. 1040ez online free irs. 1040ez online free gov/irb/2012-51_IRB/ar09. 1040ez online free html. 1040ez online free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 1040ez online free  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 1040ez online free Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 1040ez online free 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 online free For more information, visit IRS. 1040ez online free gov and enter “work opportunity credit” in the search box. 1040ez online free What's New for 2014 Social security and Medicare tax for 2014. 1040ez online free  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 online free The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 1040ez online free There is no limit on the amount of wages subject to Medicare tax. 1040ez online free Reminders Additional employment tax information for farmers. 1040ez online free  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 1040ez online free For the latest information about employment tax developments impacting farmers, go to www. 1040ez online free irs. 1040ez online free gov/pub51. 1040ez online free Correcting a previously filed Form 943. 1040ez online free  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 online free Form 943-X is filed separately from Form 943. 1040ez online free For more information on correcting Form 943, see the Instructions for Form 943-X. 1040ez online free Federal tax deposits must be made by electronic funds transfer. 1040ez online free  You must use electronic funds transfer to make all federal tax deposits. 1040ez online free Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez online free 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 online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez online free EFTPS is a free service provided by the Department of Treasury. 1040ez online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez online free For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez online free To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez online free eftps. 1040ez online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez online free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040ez online free Important Dates for 2014 You should take the action indicated by the dates listed. 1040ez online free See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 1040ez online free Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 1040ez online free For these dates, see Publication 509, Tax Calendars (For use in 2014). 1040ez online free Note. 1040ez online free  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 online free 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 online free 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 online free S. 1040ez online free Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 1040ez online free See Private delivery services in Publication 51 (Circular A). 1040ez online free Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 1040ez online free Statewide holidays no longer apply. 1040ez online free 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 online free Fiscal year taxpayers. 1040ez online free  The due dates listed below apply whether you use a calendar or a fiscal year. 1040ez online free By January 31. 1040ez online free   File Form 943 with the IRS. 1040ez online free If you deposited all Form 943 taxes when due, you have 10 additional days to file. 1040ez online free Furnish each employee with a completed Form W-2, Wage and Tax Statement. 1040ez online free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040ez online free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 1040ez online free If you deposited all the FUTA tax when due, you have 10 additional days to file. 1040ez online free File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 1040ez online free If you deposited all Form 945 taxes when due, you have 10 additional days to file. 1040ez online free By February 15. 1040ez online free  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 online free On February 16. 1040ez online free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040ez online free 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 online free 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 online free 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 online free By February 28. 1040ez online free   File paper Forms 1099 and 1096. 1040ez online free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040ez online free S. 1040ez online free Information Returns, with the IRS. 1040ez online free For electronically filed returns, see By March 31 below. 1040ez online free File paper Forms W-2 and W-3. 1040ez online free 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 online free For electronically filed returns, see By March 31 below. 1040ez online free By March 31. 1040ez online free   File electronic Forms W-2 and 1099. 1040ez online free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040ez online free 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 online free socialsecurity. 1040ez online free gov/employer. 1040ez online free 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 online free By April 30, July 31, October 31, and January 31. 1040ez online free   Deposit FUTA taxes. 1040ez online free Deposit FUTA tax due if it is more than $500. 1040ez online free Before December 1. 1040ez online free  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 1040ez online free Introduction You are generally required to withhold federal income tax from the wages of your employees. 1040ez online free 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 online free You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez online free This chapter includes information about these taxes. 1040ez online free You must also pay self-employment tax on your net earnings from farming. 1040ez online free See chapter 12 for information on self-employment tax. 1040ez online free 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 online free 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 online free Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 1040ez online free Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 1040ez online free Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 1040ez online free Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 1040ez online free 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 online free Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 1040ez online free For more information, see Publication 51 (Circular A). 1040ez online free 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 online free This is so even when you give the employee freedom of action. 1040ez online free What matters is that you have the right to control the details of how the services are performed. 1040ez online free You are responsible for withholding and paying employment taxes for your employees. 1040ez online free You are also required to file employment tax returns. 1040ez online free These requirements do not apply to amounts that you pay to independent contractors. 1040ez online free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 1040ez online free If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 1040ez online free Special rules apply to crew leaders. 1040ez online free See Crew Leaders , later. 1040ez online free Employer identification number (EIN). 1040ez online free   If you have employees, you must have an EIN. 1040ez online free If you do not have an EIN, you may apply for one online. 1040ez online free Go to IRS. 1040ez online free gov and click on the Apply for an EIN Online link under Tools. 1040ez online free 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 online free The hours of operation for both numbers are Monday–Friday form 7:00 a. 1040ez online free m. 1040ez online free –7:00 p. 1040ez online free m. 1040ez online free local time (Alaska and Hawaii follow Pacific time). 1040ez online free You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040ez online free Employee's social security number (SSN). 1040ez online free   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 online free Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 1040ez online free It is also available from the SSA's website at www. 1040ez online free socialsecurity. 1040ez online free gov. 1040ez online free   The employee must furnish evidence of age, identity, and U. 1040ez online free S. 1040ez online free citizenship or lawful immigration status permitting employment with the Form SS-5. 1040ez online free An employee who is age 18 or older must appear in person with this evidence at an SSA office. 1040ez online free Form I-9. 1040ez online free    You must verify that each new employee is legally eligible to work in the United States. 1040ez online free This includes completing the Form I-9, Employment Eligibility Verification. 1040ez online free Form I-9 is available from the U. 1040ez online free S. 1040ez online free 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 online free Form I-9 is also available from the USCIS website at www. 1040ez online free uscis. 1040ez online free gov. 1040ez online free You can also contact the USCIS at 1-800-375-5283 for more information. 1040ez online free New hire reporting. 1040ez online free   You are required to report any new employee to a designated state new hire registry. 1040ez online free Many states accept a copy of Form W-4 with employer information added. 1040ez online free Visit the Office of Child Support Enforcement website at www. 1040ez online free acf. 1040ez online free hhs. 1040ez online free gov/programs/cse/newhire for more information. 1040ez online free Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 1040ez online free However, certain exemptions may apply to wages paid to your child, spouse, or parent. 1040ez online free Exemptions for your child. 1040ez online free   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 online free However, see Nonexempt services of a child or spouse , later. 1040ez online free 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 online free 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 online free Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 1040ez online free Exemptions for your spouse. 1040ez online free   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 online free   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 online free Nonexempt services of a child or spouse. 1040ez online free   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 online free A corporation, even if it is controlled by you. 1040ez online free A partnership, even if you are a partner. 1040ez online free This does not apply to wages paid to your child if each partner is a parent of the child. 1040ez online free An estate or trust, even if it is the estate of a deceased parent. 1040ez online free In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 1040ez online free Exemptions for your parent. 1040ez online free   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 online free 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 online free 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 online free 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 online free   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 1040ez online free Qualified joint venture. 1040ez online free   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 online free For more information about qualified joint ventures, see chapter 12. 1040ez online free Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 1040ez online free Social security and Medicare taxes. 1040ez online free   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 online free The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 1040ez online free 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 online free Federal income tax withholding. 1040ez online free   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 online free Federal unemployment (FUTA) tax. 1040ez online free   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 online free The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 1040ez online free Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 1040ez online free   The farmer is the employer of workers furnished by a crew leader in all other situations. 1040ez online free 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 online free For example, some farmers employ individuals to recruit farmworkers exclusively for them. 1040ez online free 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 online free The farmer is the employer in these cases. 1040ez online free For information about common-law employees, see section 1 of Publication 15-A. 1040ez online free For information about crew leaders, see the Department of Labor website at www. 1040ez online free dol. 1040ez online free gov/whd/regs/compliance/whdfs49. 1040ez online free htm. 1040ez online free 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 online free 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 online free The $150 test applies separately to each farmworker that you employ. 1040ez online free If you employ a family of workers, each member is treated separately. 1040ez online free Do not count wages paid by other employers. 1040ez online free 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 online free If the $2,500 test for the group is not met, the $150 test for an employee still applies. 1040ez online free Exceptions. 1040ez online free   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 online free However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 1040ez online free   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 online free   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 1040ez online free Religious exemption. 1040ez online free   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 1040ez online free This exemption is available only if both the employee and the employer are members of the group or division. 1040ez online free   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez online free Cash wages. 1040ez online free   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 1040ez online free Cash wages include checks, money orders, and any kind of money or cash. 1040ez online free   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 1040ez online free Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 1040ez online free For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 1040ez online free socialsecurity. 1040ez online free gov. 1040ez online free Noncash wages. 1040ez online free    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 1040ez online free Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 1040ez online free However, they are subject to these taxes if the substance of the transaction is a cash payment. 1040ez online free For information on lodging provided as a condition of employment, see Publication 15-B. 1040ez online free   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 1040ez online free Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 1040ez online free Tax rates and social security wage limit. 1040ez online free   For 2013, the employer and the employee will pay the following taxes. 1040ez online free The employer and employee each pay 6. 1040ez online free 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 1040ez online free The employer and employee each pay 1. 1040ez online free 45% of cash wages for Medicare tax (hospital insurance). 1040ez online free The employee pays 0. 1040ez online free 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 1040ez online free Wage limit. 1040ez online free   The limit on wages subject to the social security tax for 2013 is $113,700. 1040ez online free There is no limit on wages subject to the Medicare tax. 1040ez online free All covered wages are subject to the Medicare tax. 1040ez online free Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 1040ez online free Paying employee's share. 1040ez online free   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 online free It is additional income to the employee. 1040ez online free 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 online free Example. 1040ez online free Jane operates a small family fruit farm. 1040ez online free She employs day laborers in the picking season to enable her to timely get her crop to market. 1040ez online free She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 1040ez online free 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 online free For 2013, Jane paid Mary $1,000 during the year. 1040ez online free Susan enters $1,076. 1040ez online free 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 1040ez online free 50 social security and Medicare taxes paid for Mary). 1040ez online free She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 1040ez online free Additional Medicare Tax. 1040ez online free   In addition to withholding Medicare tax at 1. 1040ez online free 45%, you must withhold a 0. 1040ez online free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez online free 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 online free Additional Medicare Tax is only imposed on the employee. 1040ez online free There is no employer share of Additional Medicare Tax. 1040ez online free 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 online free   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 online free For more information on Additional Medicare Tax, visit IRS. 1040ez online free gov and enter “Additional Medicare Tax” in the search box. 1040ez online free 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 online free Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 1040ez online free The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 1040ez online free Form W-4. 1040ez online free   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 online free 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 online free An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 1040ez online free   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 online free   You should give each new employee a Form W-4 as soon as you hire the employee. 1040ez online free For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 1040ez online free Have the employee complete and return the form to you before the first payday. 1040ez online free 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 online free New Form W-4 for 2014. 1040ez online free   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 1040ez online free 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 online free You cannot accept substitute Forms W-4 developed by employees. 1040ez online free How to figure withholding. 1040ez online free   You can use one of several methods to determine the amount to withhold. 1040ez online free The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 1040ez online free Publication 51 (Circular A) also contains additional information about federal income tax withholding. 1040ez online free Nonemployee compensation. 1040ez online free   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 1040ez online free However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 1040ez online free For more information, see the Instructions for Form 1099-MISC. 1040ez online free 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 online free However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 1040ez online free You meet the notification requirement by giving each employee any of the following. 1040ez online free Form W-2, which contains EIC notification on the back of Copy B. 1040ez online free A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 1040ez online free Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040ez online free Your own written statement with the exact wording of Notice 797. 1040ez online free For more information, see Publication 51 (Circular A). 1040ez online free 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 online free You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 1040ez online free If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 1040ez online free You must also pay the employer's share of social security and Medicare taxes. 1040ez online free There is no employer share of Additional Medicare Tax. 1040ez online free Form 943. 1040ez online free   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 1040ez online free 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 online free Deposits. 1040ez online free   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 online free 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 online free   For more information on deposit rules, see Publication 51 (Circular A). 1040ez online free Electronic deposit requirement. 1040ez online free   You must use electronic funds transfer to make all federal tax deposits. 1040ez online free Generally, electronic funds transfers are made using EFTPS. 1040ez online free 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 online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez online free EFTPS is a free service provided by the Department of Treasury. 1040ez online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez online free   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez online free To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez online free eftps. 1040ez online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez online free Additional information about EFTPS is also available in Publication 966. 1040ez online free Form W-2. 1040ez online free   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 online free 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 online free The date the employee requests the form. 1040ez online free The date you make your final payment of wages to the employee. 1040ez online free Compensation paid to H-2A visa holders. 1040ez online free   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 online free 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 online free   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 online free In this case, the worker must give the employer a completed Form W-4. 1040ez online free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040ez online free   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040ez online free 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 online free Trust fund recovery penalty. 1040ez online free   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 online free A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 1040ez online free A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 1040ez online free   Willfully means voluntarily, consciously, and intentionally. 1040ez online free Paying other expenses of the business instead of the taxes due is acting willfully. 1040ez online free Consequences of treating an employee as an independent contractor. 1040ez online free   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 online free See Publication 15-A for more information. 1040ez online free Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 1040ez online free You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 1040ez online free 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 online free These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 1040ez online free See Family Employees , earlier. 1040ez online free Alien farmworkers. 1040ez online free   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 online free However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 1040ez online free Commodity wages. 1040ez online free   Payments in kind for farm labor are not cash wages. 1040ez online free Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 1040ez online free Tax rate and credit. 1040ez online free   The gross FUTA tax rate is 6. 1040ez online free 0% of the first $7,000 cash wages you pay to each employee during the year. 1040ez online free However, you are given a credit of up to 5. 1040ez online free 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 1040ez online free If your state tax rate (experience rate) is less than 5. 1040ez online free 4%, you may still be allowed the full 5. 1040ez online free 4% credit. 1040ez online free   If you do not pay the state tax, you cannot take the credit. 1040ez online free If you are exempt from state unemployment tax for any reason, the full 6. 1040ez online free 0% rate applies. 1040ez online free See the Instructions for Form 940 for additional information. 1040ez online free More information. 1040ez online free   For more information on FUTA tax, see Publication 51 (Circular A). 1040ez online free Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 1040ez online free It must not be collected or deducted from the wages of your employees. 1040ez online free Form 940. 1040ez online free   Report FUTA tax on Form 940. 1040ez online free 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 online free Deposits. 1040ez online free   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 online free If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 1040ez online free You can add it to the tax for the next quarter. 1040ez online free If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 1040ez online free 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 online free Electronic deposit requirement. 1040ez online free   You must use electronic funds transfer to make all federal tax deposits. 1040ez online free Generally, electronic funds transfers are made using EFTPS. 1040ez online free 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 online free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez online free EFTPS is a free service provided by the Department of Treasury. 1040ez online free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez online free   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 1040ez online free To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez online free eftps. 1040ez online free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez online free Additional information about EFTPS is also available in Publication 966. 1040ez online free Prev  Up  Next   Home   More Online Publications