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1040x 2012 Form

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1040x 2012 Form

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

1040x 2012 form Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 1040x 2012 form  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 1040x 2012 form The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 1040x 2012 form ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 1040x 2012 form R. 1040x 2012 form B. 1040x 2012 form 553. 1040x 2012 form Prop. 1040x 2012 form Regs. 1040x 2012 form on Good Faith Determinations. 1040x 2012 form New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040x 2012 form  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 1040x 2012 form On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 1040x 2012 form See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 1040x 2012 form Reg. 1040x 2012 form 38148. 1040x 2012 form On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 1040x 2012 form The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 1040x 2012 form See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 1040x 2012 form Reg. 1040x 2012 form 20,523. 1040x 2012 form Timing of when an Organization is exempt for Federal Tax Purposes. 1040x 2012 form  As noted in section 2. 1040x 2012 form 03(4) of Revenue Procedure 2013-9, 2013-2 I. 1040x 2012 form R. 1040x 2012 form B. 1040x 2012 form 267, the provisions in section 11. 1040x 2012 form 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 1040x 2012 form Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 1040x 2012 form In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 1040x 2012 form The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 1040x 2012 form Section 11. 1040x 2012 form 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 1040x 2012 form Exempt Organizations Select Check. 1040x 2012 form  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 1040x 2012 form It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 1040x 2012 form Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 1040x 2012 form Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 1040x 2012 form Have filed a Form 990-N (e-Postcard) annual electronic notice. 1040x 2012 form  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 1040x 2012 form See also Revenue Procedure 2011-33, 2011-25 I. 1040x 2012 form R. 1040x 2012 form B. 1040x 2012 form 887. 1040x 2012 form Future developments. 1040x 2012 form . 1040x 2012 form  The IRS has created a page on IRS. 1040x 2012 form gov for information about Publication 557, at www. 1040x 2012 form irs. 1040x 2012 form gov/pub557. 1040x 2012 form Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 1040x 2012 form Reminders The Patient Protection and Affordable Care Act (ACA). 1040x 2012 form   The ACA added several new laws. 1040x 2012 form This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 1040x 2012 form For more information, go to IRS. 1040x 2012 form gov and select Affordable Care Act Tax Provisions. 1040x 2012 form Electronic filing requirement for large organizations. 1040x 2012 form  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 1040x 2012 form For more information, go to e-file for Charities and Non-Profits. 1040x 2012 form Section 501(c)(15) gross receipts. 1040x 2012 form   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 1040x 2012 form See Notice 2006-42, 2006-19 I. 1040x 2012 form R. 1040x 2012 form B. 1040x 2012 form 878, Notice 2006-42. 1040x 2012 form Prohibited tax shelter transactions. 1040x 2012 form  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 1040x 2012 form See T. 1040x 2012 form D. 1040x 2012 form 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 1040x 2012 form R. 1040x 2012 form B. 1040x 2012 form 242. 1040x 2012 form See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 1040x 2012 form Pension Protection Act of 2006 tax changes. 1040x 2012 form  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 1040x 2012 form Unless otherwise noted, most of the changes became effective on August 17, 2006. 1040x 2012 form For key provisions, go to The Pension Protection Act of 2006. 1040x 2012 form Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 1040x 2012 form There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 1040x 2012 form There are additional standards for credit counseling organizations. 1040x 2012 form The definition of convention or association of churches has been modified. 1040x 2012 form Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 1040x 2012 form The requirements of disclosure to state officials relating to exempt organizations has been modified. 1040x 2012 form There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 1040x 2012 form There are new excise taxes on prohibited tax shelter transactions. 1040x 2012 form There is a modification of recordkeeping requirements for certain charitable contributions. 1040x 2012 form Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 1040x 2012 form It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 1040x 2012 form To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 1040x 2012 form Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 1040x 2012 form Section 501(c) organizations are covered in this publication. 1040x 2012 form Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 1040x 2012 form Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 1040x 2012 form Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 1040x 2012 form Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 1040x 2012 form Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 1040x 2012 form Organizations not discussed in this publication. 1040x 2012 form   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 1040x 2012 form These organizations (and the Code sections that apply to them) are as follows. 1040x 2012 form Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 1040x 2012 form   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 1040x 2012 form If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 1040x 2012 form For telephone assistance, call 1-877-829-5500. 1040x 2012 form   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 1040x 2012 form If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 1040x 2012 form Organization Reference Chart. 1040x 2012 form   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 1040x 2012 form It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 1040x 2012 form It also describes each type of qualifying organization and the general nature of its activities. 1040x 2012 form   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 1040x 2012 form Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 1040x 2012 form Check the IRS website, IRS. 1040x 2012 form gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 1040x 2012 form irs. 1040x 2012 form gov/charities/index. 1040x 2012 form html. 1040x 2012 form Comments and suggestions. 1040x 2012 form   We welcome your comments about this publication and your suggestions for future editions. 1040x 2012 form   You can e-mail us while visiting our website at IRS. 1040x 2012 form gov. 1040x 2012 form   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2012 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2012 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2012 form   If you wish telephone assistance, please call 1-877-829-5500. 1040x 2012 form This toll-free telephone service is available Monday through Friday. 1040x 2012 form Prev  Up  Next   Home   More Online Publications