Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040x Efile

How To File Amended Tax Return 2012Irs 2010 Form 1040Mail 1040ezWhere To File 2009 Tax Return2011 Amended Tax Form2010 Tax Form 1040xExtension FormFree E File Federal And State Tax ReturnH And R Block Free Online Tax FilingHr Block Tax FreeFree 1040 Ez Online PreparationState Franchise Tax Forms1040es FormAmend Tax Return InstructionsHow To Amend 1040ez Tax FormHow To Amend Tax Return 2012Www H&r BlockTax Act 2008Online 1040ez FilingIrs Efile2011 1040 Tax FormsFile State Tax Return FreeTurbotax Login Intuit2011 1040ez Form1040 Ez Form 2012Irs 1040ez Form 20121040 NrWhere To File 2011 Tax ReturnStateincometaxCan I Still File 2012 Taxes OnlineWww Irs Gov Amended ReturnForm 1040ez 20112012 1040ez FormFree Electronic Tax FilingFree State Filing Income Tax2012 Tax Forms 1040Www Free State Tax Return2013 Form 1040ez2012 Form 1040 FormFile State Taxes Only For Free

1040x Efile

1040x efile Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 1040x efile Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. 1040x efile , Withholding adjustment for nonresident alien employees. 1040x efile Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. 1040x efile Commodity wages, Commodity wages. 1040x efile Crew leaders, Crew Leaders, 10. 1040x efile Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. 1040x efile Depositing Taxes Lookback period, Lookback period. 1040x efile Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. 1040x efile Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. 1040x efile Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). 1040x efile Employers of farmworkers, 2. 1040x efile Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. 1040x efile F Farmworkers Crew leaders, Crew Leaders Defined, 2. 1040x efile Who Are Employees? Federal unemployment (FUTA) taxes, 10. 1040x efile Federal Unemployment (FUTA) Tax Forms 843, Form 843. 1040x efile 940, 10. 1040x efile Federal Unemployment (FUTA) Tax 943, 8. 1040x efile Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. 1040x efile W-4, Reminders, Form W-4. 1040x efile W-4(SP), Reminders, Form W-4. 1040x efile H H-2A visa holders, Compensation paid to H-2A visa holders. 1040x efile Household employees Employment tax withholding, Household employees. 1040x efile I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. 1040x efile Federal Income Tax Withholding Methods Wage bracket method, 13. 1040x efile Federal Income Tax Withholding Methods Who must withhold, 5. 1040x efile Federal Income Tax Withholding Independent contractor, 2. 1040x efile Who Are Employees? L Lookback period, Lookback period. 1040x efile N Noncash wages, Commodity wages. 1040x efile P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. 1040x efile Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. 1040x efile Reconciling Wage Reporting Forms S Share farmers, Share farmers. 1040x efile Social security and Medicare withholding, 4. 1040x efile Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). 1040x efile Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. 1040x efile T Tax help, How To Get Tax Help Taxpayer identification number, 1. 1040x efile Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. 1040x efile TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. 1040x efile Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. 1040x efile Supplemental wages, Supplemental wages. 1040x efile Prev  Up     Home   More Online Publications
Español

The 1040x Efile

1040x efile Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 1040x efile irs. 1040x efile gov/pub80. 1040x efile What's New Social security and Medicare tax for 2014. 1040x efile  The social security tax rate is 6. 1040x efile 2% each for the employee and employer, unchanged from 2013. 1040x efile The social security wage base limit is $117,000. 1040x efile The Medicare tax rate is 1. 1040x efile 45% each for the employee and employer, unchanged from 2013. 1040x efile There is no wage base limit for Medicare tax. 1040x efile 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. 1040x efile Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 1040x efile Change of responsible party. 1040x efile . 1040x efile  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. 1040x efile Form 8822-B must be filed within 60 days of the change. 1040x efile 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. 1040x efile For a definition of “responsible party”, see the Form 8822-B instructions. 1040x efile Same-sex marriage. 1040x efile  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. 1040x efile For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040x efile R. 1040x efile B. 1040x efile 201, available at www. 1040x efile irs. 1040x efile gov/irb/2013-38_IRB/ar07. 1040x efile html. 1040x efile 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. 1040x efile Notice 2013-61, 2013-44 I. 1040x efile R. 1040x efile B. 1040x efile 432, is available at www. 1040x efile irs. 1040x efile gov/irb/2013-44_IRB/ar10. 1040x efile html. 1040x efile Reminders Additional Medicare Tax withholding. 1040x efile  In addition to withholding Medicare tax at 1. 1040x efile 45%, you must withhold a 0. 1040x efile 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040x efile 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 efile Additional Medicare Tax is only imposed on the employee. 1040x efile There is no employer share of Additional Medicare Tax. 1040x efile 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. 1040x efile For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 1040x efile For more information on Additional Medicare Tax, visit IRS. 1040x efile gov and enter “Additional Medicare Tax” in the search box. 1040x efile Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040x efile  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. 1040x efile 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 efile For more information, visit IRS. 1040x efile gov and enter “work opportunity tax credit” in the search box. 1040x efile Outsourcing payroll duties. 1040x efile  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. 1040x efile The employer remains responsible if the third party fails to perform any required action. 1040x efile 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. 1040x efile gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040x efile Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 1040x efile  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 1040x efile For more information, see Announcement 2012-43, 2012-51 I. 1040x efile R. 1040x efile B. 1040x efile 723, available at www. 1040x efile irs. 1040x efile gov/irb/2012-51_IRB/ar15. 1040x efile html. 1040x efile CNMI government employees now subject to social security and Medicare taxes. 1040x efile  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 1040x efile COBRA premium assistance credit. 1040x efile  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. 1040x efile See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 1040x efile You can get Publication 15 (Circular E) at IRS. 1040x efile gov. 1040x efile You must receive written notice from the IRS to file Form 944. 1040x efile  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 1040x efile You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 1040x efile For more information on requesting to file Form 944 visit IRS. 1040x efile gov and enter “file employment taxes annually” in the search box. 1040x efile Federal employers in the CNMI. 1040x efile  The U. 1040x efile S. 1040x efile Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 1040x efile Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 1040x efile Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 1040x efile For questions, contact the CNMI Division of Revenue and Taxation. 1040x efile Change of address. 1040x efile  Use Form 8822-B to notify the IRS of an address change. 1040x efile Do not mail Form 8822-B with your employment tax return. 1040x efile Federal tax deposits must be made by electronic funds transfer. 1040x efile  You must use electronic funds transfer to make all federal tax deposits. 1040x efile Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x efile 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 efile Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x efile EFTPS is a free service provided by the Department of Treasury. 1040x efile Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x efile For more information on making federal tax deposits, see How To Deposit in section 8. 1040x efile For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 1040x efile eftps. 1040x efile gov or call 1-800-555-4477 (U. 1040x efile S. 1040x efile Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 1040x efile Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040x efile Electronic filing and payment. 1040x efile  Using electronic options can make filing a return and paying your federal tax easier. 1040x efile Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 1040x efile You can use IRS e-file to file certain returns. 1040x efile If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 1040x efile Do not use EFW to pay taxes that are required to be deposited. 1040x efile Visit the IRS website at www. 1040x efile irs. 1040x efile gov/efile for more information on filing electronically. 1040x efile For more information on paying your taxes using EFW, visit the IRS website at www. 1040x efile irs. 1040x efile gov/e-pay. 1040x efile A fee may be charged to file electronically. 1040x efile For EFTPS, visit www. 1040x efile eftps. 1040x efile gov or call EFTPS Customer Service at 1-800-555-4477 (U. 1040x efile S. 1040x efile Virgin Islands only) or 303-967-5916 (toll call). 1040x efile For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 1040x efile socialsecurity. 1040x efile gov/employer. 1040x efile If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040x efile If a valid EIN is not provided, the return or payment will not be processed. 1040x efile This may result in penalties and delays in processing your return or payment. 1040x efile Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 1040x efile  Employers in American Samoa, the CNMI, Guam, and the U. 1040x efile S. 1040x efile Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 1040x efile Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 1040x efile For more information, visit Social Security Administration's SSA website at www. 1040x efile ssa. 1040x efile gov/bso/bsowelcome. 1040x efile htm. 1040x efile Credit or debit card payments. 1040x efile  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040x efile irs. 1040x efile gov/e-pay. 1040x efile However, do not use credit or debit cards to make federal tax deposits. 1040x efile Hiring new employees. 1040x efile  Record the number and name from each new employee's social security card. 1040x efile An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 1040x efile See section 3. 1040x efile Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 1040x efile  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 1040x efile For more information, see the Instructions for Schedule D (Form 941). 1040x efile Apply for an employer identification number (EIN) online. 1040x efile  You can apply for an EIN online by visiting IRS. 1040x efile gov and clicking on the Apply for an EIN Online link under Tools. 1040x efile Dishonored payments. 1040x efile  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040x efile The penalty is $25 or 2% of the payment, whichever is more. 1040x efile However, the penalty on dishonored payments of $24. 1040x efile 99 or less is an amount equal to the payment. 1040x efile For example, a dishonored payment of $18 is charged a penalty of $18. 1040x efile Private delivery services. 1040x efile  You can use certain private delivery services designated by the IRS to send tax returns or payments. 1040x efile The list includes only the following: DHL Express (DHL): DHL Same Day Service. 1040x efile Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040x efile United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040x efile M. 1040x efile , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040x efile For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040x efile gov and enter “private delivery service” in the search box. 1040x efile Your private delivery service can tell you how to get written proof of the mailing date. 1040x efile Private delivery services cannot deliver items to P. 1040x efile O. 1040x efile boxes. 1040x efile You must use the U. 1040x efile S. 1040x efile Postal Service to mail any item to an IRS P. 1040x efile O. 1040x efile box address. 1040x efile Recordkeeping. 1040x efile  Keep all records of employment taxes for 4 years. 1040x efile These should be available for IRS review. 1040x efile There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 1040x efile Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 1040x efile See Farm Crew Leaders in section 2. 1040x efile Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040x efile  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040x efile 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. 1040x efile See Regulations sections 1. 1040x efile 1361-4(a)(7) and 301. 1040x efile 7701-2(c)(2)(iv). 1040x efile Photographs of missing children. 1040x efile  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040x efile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x efile 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. 1040x efile Calendar   If any date 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 efile 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. 1040x efile However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040x efile See Deposits on Business Days Only in section 8. 1040x efile 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. 1040x efile S. 1040x efile Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040x efile See Private delivery services under Reminders. 1040x efile The following are important dates and responsibilities. 1040x efile Also see Publication 509, Tax Calendars. 1040x efile By January 31. 1040x efile   Furnish wage and tax statements to employees. 1040x efile Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 1040x efile See section 10 for more information. 1040x efile File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 1040x efile If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040x efile U. 1040x efile S. 1040x efile Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 1040x efile Pay or deposit (if more than $500) any balance of the tax due. 1040x efile If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 1040x efile File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 1040x efile If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 1040x efile By February 28. 1040x efile  File paper wage and tax statements with the Social Security Administration (SSA). 1040x efile File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 1040x efile For electronically filed returns, see By March 31 next. 1040x efile By March 31. 1040x efile  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 1040x efile Visit the SSA's Reporting Instructions & Information webpage at www. 1040x efile socialsecurity. 1040x efile gov/employer for more information. 1040x efile By April 30, July 31, October 31, and January 31. 1040x efile  File Form 941-SS with the IRS. 1040x efile If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 1040x efile Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 1040x efile Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 1040x efile If $500 or less, carry it over to the next quarter. 1040x efile See section 11 for more information. 1040x efile Prev  Up  Next   Home   More Online Publications