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1040ez State Tax Form

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1040ez State Tax Form

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

Asheville, NC

Website: Better Business Bureau

Email: info@asheville.bbb.org

Address: Better Business Bureau
112 Executive Park
Asheville, NC 28801

Phone Number: 828-253-2392

Charlotte, NC

Website: Better Business Bureau

Email: info@charlotte.bbb.org

Address: Better Business Bureau
13860 Ballantyne Corporate Place
Suite 225
Charlotte, NC 28277

Phone Number: 704-927-8611

Toll-free: 1-877-317-7236

Greensboro, NC

Website: Better Business Bureau

Email: info@greensboro.bbb.org

Address: Better Business Bureau
529 College Rd., Suite G
Greensboro, NC 27410

Phone Number: 336-852-4240

Raleigh, NC

Website: Better Business Bureau

Email: info@raleigh.bbb.org

Address: Better Business Bureau
5540 Munford Rd., Suite 130
Raleigh, NC 27612-2655

Phone Number: 919-277-4222

Winston-Salem, NC

Website: Better Business Bureau

Email: bbb@nwncbbb.com

Address: Better Business Bureau
500 W. 5th St., Suite 202
Winston-Salem, NC 27101-2728

Phone Number: 336-725-8348

The 1040ez State Tax Form

1040ez state tax form 1. 1040ez state tax form   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 1040ez state tax form Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 1040ez state tax form Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 1040ez state tax form If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 1040ez state tax form gov and use the Interactive Tax Assistant (ITA). 1040ez state tax form You can find the ITA by going to IRS. 1040ez state tax form gov and entering “interactive tax assistant” in the search box. 1040ez state tax form Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 1040ez state tax form General Requirements If you are a U. 1040ez state tax form S. 1040ez state tax form citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 1040ez state tax form For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040ez state tax form If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 1040ez state tax form S. 1040ez state tax form citizens. 1040ez state tax form See Publication 519, U. 1040ez state tax form S. 1040ez state tax form Tax Guide for Aliens. 1040ez state tax form Table 1-1. 1040ez state tax form 2013 Filing Requirements Chart for Most Taxpayers Note. 1040ez state tax form You must file a return if your gross income was at least the amount shown in the last column. 1040ez state tax form IF your filing status is. 1040ez state tax form . 1040ez state tax form . 1040ez state tax form AND at the end of 2013 you were*. 1040ez state tax form . 1040ez state tax form . 1040ez state tax form THEN file a return if your gross income** was at least. 1040ez state tax form . 1040ez state tax form . 1040ez state tax form Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 1040ez state tax form ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040ez state tax form It also includes gains, but not losses, reported on Form 8949 or Schedule D. 1040ez state tax form Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 1040ez state tax form But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 1040ez state tax form Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040ez state tax form If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 1040ez state tax form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 1040ez state tax form Gross income. 1040ez state tax form   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040ez state tax form If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 1040ez state tax form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez state tax form A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 1040ez state tax form For more information about community property, see Publication 555, Community Property. 1040ez state tax form   For more information on what to include in gross income, see chapter 2. 1040ez state tax form Self-employed persons. 1040ez state tax form    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. 1040ez state tax form   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. 1040ez state tax form Then, to this figure, you add any income from investments and from incidental or outside operations or sources. 1040ez state tax form See Publication 334, Tax Guide for Small Business, for more information. 1040ez state tax form Dependents. 1040ez state tax form   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 1040ez state tax form See Publication 501. 1040ez state tax form Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 1040ez state tax form If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 1040ez state tax form You also have other duties, such as notifying the IRS that you are acting as the personal representative. 1040ez state tax form Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. 1040ez state tax form When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 1040ez state tax form If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. 1040ez state tax form ” For more information, see Publication 559, Survivors, Executors, and Administrators. 1040ez state tax form Surviving spouse. 1040ez state tax form   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. 1040ez state tax form After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. 1040ez state tax form For more information about each of these filing statuses, see Publication 501. 1040ez state tax form   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. 1040ez state tax form You can, however, file a joint return with your new spouse. 1040ez state tax form In that case, the filing status of your deceased spouse for his or her final return is married filing separately. 1040ez state tax form The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). 1040ez state tax form Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. 1040ez state tax form For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 1040ez state tax form Prev  Up  Next   Home   More Online Publications