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1040x file online 8. 1040x file online   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. 1040x file online Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. 1040x file online Introduction This chapter discusses how to pay your U. 1040x file online S. 1040x file online income tax as you earn or receive income during the year. 1040x file online In general, the federal income tax is a pay as you go tax. 1040x file online There are two ways to pay as you go. 1040x file online Withholding. 1040x file online If you are an employee, your employer probably withholds income tax from your pay. 1040x file online Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. 1040x file online In each case, the amount withheld is paid to the U. 1040x file online S. 1040x file online Treasury in your name. 1040x file online Estimated tax. 1040x file online If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 1040x file online People who are in business for themselves generally will have to pay their tax this way. 1040x file online You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. 1040x file online Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. 1040x file online Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. 1040x file online Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. 1040x file online S. 1040x file online Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. 1040x file online S. 1040x file online Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. 1040x file online S. 1040x file online Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. 1040x file online Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. 1040x file online If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. 1040x file online If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. 1040x file online S. 1040x file online citizens. 1040x file online If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. 1040x file online If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. 1040x file online However, if the income is effectively connected with a U. 1040x file online S. 1040x file online trade or business, file Form W-8ECI instead. 1040x file online Withholding From Compensation The following discussion generally applies only to nonresident aliens. 1040x file online Tax is withheld from resident aliens in the same manner as U. 1040x file online S. 1040x file online citizens. 1040x file online Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. 1040x file online S. 1040x file online citizens. 1040x file online Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. 1040x file online Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. 1040x file online Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). 1040x file online These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). 1040x file online Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. 1040x file online This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. 1040x file online Enter your social security number (SSN) on line 2. 1040x file online Do not enter an individual taxpayer identification number (ITIN). 1040x file online Check only “Single” marital status on line 3 (regardless of your actual marital status). 1040x file online Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. 1040x file online S. 1040x file online national. 1040x file online Write “Nonresident Alien” or “NRA” on the dotted line on line 6. 1040x file online You can request additional withholding on line 6 at your option. 1040x file online Do not claim “Exempt” withholding status on line 7. 1040x file online A U. 1040x file online S. 1040x file online national is an individual who, although not a U. 1040x file online S. 1040x file online citizen, owes his or her allegiance to the United States. 1040x file online U. 1040x file online S. 1040x file online nationals include American Samoans, and Northern Mariana Islanders who chose to become U. 1040x file online S. 1040x file online nationals instead of U. 1040x file online S. 1040x file online citizens. 1040x file online See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. 1040x file online S. 1040x file online source scholarship or fellowship grant that is not a payment for services. 1040x file online Students and business apprentices from India. 1040x file online   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. 1040x file online You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. 1040x file online S. 1040x file online taxpayer's 2013 return. 1040x file online You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 1040x file online S. 1040x file online citizens. 1040x file online Household employees. 1040x file online   If you work as a household employee, your employer does not have to withhold income tax. 1040x file online However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. 1040x file online The agreement goes into effect when your employer accepts the agreement by beginning the withholding. 1040x file online You or your employer may end the agreement by letting the other know in writing. 1040x file online Agricultural workers. 1040x file online   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. 1040x file online However, your employer will withhold income tax only if you and your employer agree to withhold. 1040x file online In that case, you must provide your employer with a properly completed Form W-4. 1040x file online You can find more information about not having tax withheld at www. 1040x file online irs. 1040x file online gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 1040x file online Wages Exempt From Withholding Wages that are exempt from U. 1040x file online S. 1040x file online income tax under an income tax treaty are generally exempt from withholding. 1040x file online For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. 1040x file online Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. 1040x file online S. 1040x file online Virgin Islands may be exempt from withholding. 1040x file online The following paragraphs explain these exemptions. 1040x file online Residents of Canada or Mexico engaged in transportation-related employment. 1040x file online   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. 1040x file online These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. 1040x file online    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. 1040x file online   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. 1040x file online S. 1040x file online citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. 1040x file online   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. 1040x file online Residents of American Samoa and Puerto Rico. 1040x file online   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. 1040x file online Residents of the U. 1040x file online S. 1040x file online Virgin Islands. 1040x file online   Nonresident aliens who are bona fide residents of the U. 1040x file online S Virgin Islands are not subject to withholding of U. 1040x file online S. 1040x file online tax on income earned while temporarily employed in the United States. 1040x file online This is because those persons pay their income tax to the U. 1040x file online S. 1040x file online Virgin Islands. 1040x file online To avoid having tax withheld on income earned in the United States, bona fide residents of the U. 1040x file online S. 1040x file online Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. 1040x file online S. 1040x file online Virgin Islands and expect to pay tax on all income to the U. 1040x file online S. 1040x file online Virgin Islands. 1040x file online Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. 1040x file online You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. 1040x file online You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. 1040x file online Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. 1040x file online S. 1040x file online income tax. 1040x file online Include them in taxable income. 1040x file online In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. 1040x file online Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. 1040x file online However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. 1040x file online An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. 1040x file online You must agree to timely file an income tax return for the current tax year. 1040x file online Central withholding agreements. 1040x file online   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. 1040x file online Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. 1040x file online   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. 1040x file online Either you or your authorized representative can file the form. 1040x file online It should be sent to the IRS at least 45 days before the tour begins or the event occurs. 1040x file online Exceptions will be considered on a case by case basis. 1040x file online   For more information on the CWA program, go to www. 1040x file online irs. 1040x file online gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. 1040x file online Final payment exemption. 1040x file online   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. 1040x file online This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. 1040x file online To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. 1040x file online A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. 1040x file online Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 1040x file online A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. 1040x file online This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. 1040x file online A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. 1040x file online The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. 1040x file online The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. 1040x file online Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. 1040x file online A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. 1040x file online   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. 1040x file online Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. 1040x file online   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. 1040x file online You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. 1040x file online Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). 1040x file online To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. 1040x file online S. 1040x file online national and are not a resident of Canada, Mexico, or South Korea. 1040x file online For purposes of 30% withholding, the exemption is prorated at $10. 1040x file online 82 a day in 2014 for the period that labor or personal services are performed in the United States. 1040x file online To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. 1040x file online Example. 1040x file online Eric Johannsen, who is a resident of Country X worked under a contract with a U. 1040x file online S. 1040x file online firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. 1040x file online He earned $6,000 for the services performed (not considered wages) in the United States. 1040x file online Eric is married and has three dependent children. 1040x file online His wife is not employed and has no income subject to U. 1040x file online S. 1040x file online tax. 1040x file online The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. 1040x file online 82), and withholding at 30% is applied against the balance. 1040x file online Thus, $1,475. 1040x file online 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). 1040x file online U. 1040x file online S. 1040x file online nationals or residents of Canada, Mexico, or South Korea. 1040x file online   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. 1040x file online However, if you are a U. 1040x file online S. 1040x file online national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. 1040x file online S. 1040x file online citizens. 1040x file online For the 30% (or lower treaty) rate withholding, you can take $10. 1040x file online 82 per day for each allowable exemption in 2014. 1040x file online If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. 1040x file online However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . 1040x file online Students and business apprentices from India. 1040x file online   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 1040x file online S. 1040x file online taxpayer's 2014 return. 1040x file online You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 1040x file online S. 1040x file online citizens. 1040x file online For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. 1040x file online 82 per day for each allowable exemption in 2014. 1040x file online Refund of Taxes Withheld in Error Multi-level marketing. 1040x file online   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. 1040x file online S. 1040x file online income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. 1040x file online You must also attach to the U. 1040x file online S. 1040x file online income tax return or claim for refund supporting information that includes, but is not limited to, the following items. 1040x file online A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. 1040x file online A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. 1040x file online S. 1040x file online taxation. 1040x file online A statement listing all the dates you entered and left the United States during the taxable year. 1040x file online If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. 1040x file online A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. 1040x file online A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. 1040x file online Any further relevant document or record supporting your claim that the taxes were withheld in error. 1040x file online Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. 1040x file online It also includes 85% of social security benefits paid to nonresident aliens. 1040x file online Refund of taxes withheld in error on social security benefits paid to resident aliens. 1040x file online   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. 1040x file online For U. 1040x file online S. 1040x file online income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. 1040x file online See Green Card Test in chapter 1. 1040x file online If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. 1040x file online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. 1040x file online If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. 1040x file online You must also attach the following to your Form 1040 or 1040A. 1040x file online A copy of Form SSA-1042S, Social Security Benefit Statement. 1040x file online A copy of the “green card. 1040x file online ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. 1040x file online S. 1040x file online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 1040x file online I am filing a U. 1040x file online S. 1040x file online income tax return for the tax year as a resident alien reporting all of my worldwide income. 1040x file online I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. 1040x file online Other income not subject to withholding of 30% (or lower treaty) rate. 1040x file online   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. 1040x file online Income (other than compensation) that is effectively connected with your U. 1040x file online S. 1040x file online trade or business. 1040x file online Income from real property that you choose to treat as effectively connected with a U. 1040x file online S. 1040x file online trade or business. 1040x file online See Income From Real Property in chapter 4 for details about this choice. 1040x file online   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. 1040x file online Tax Withheld on Partnership Income If you are a foreign partner in a U. 1040x file online S. 1040x file online or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. 1040x file online You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. 1040x file online Generally, you must use Form 8804-C for this purpose. 1040x file online See the Instructions for Form 8804-C for more information. 1040x file online The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. 1040x file online 6% for 2014). 1040x file online However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. 1040x file online Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. 1040x file online Claim the tax withheld as a credit on your 2014 Form 1040NR. 1040x file online The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 1040x file online A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. 1040x file online In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. 1040x file online S. 1040x file online Source Income Subject to Withholding. 1040x file online Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. 1040x file online See chapter 3. 1040x file online If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. 1040x file online S. 1040x file online source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. 1040x file online However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. 1040x file online Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. 1040x file online Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). 1040x file online Use the following instructions instead of the Form W-4 instructions to complete the worksheet. 1040x file online Line A. 1040x file online   Enter the total of the following amounts on line A. 1040x file online Personal exemption. 1040x file online   Include the prorated part of your allowable personal exemption. 1040x file online Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. 1040x file online 82). 1040x file online Expenses. 1040x file online   Include expenses that will be deductible on your return. 1040x file online These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. 1040x file online They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. 1040x file online Nontaxable grant or scholarship. 1040x file online   Include the part of your grant or scholarship that is not taxable under U. 1040x file online S. 1040x file online law or under a tax treaty. 1040x file online Line B. 1040x file online   Enter -0- unless the following paragraph applies to you. 1040x file online   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. 1040x file online The standard deduction amount for 2013 is $6,100. 1040x file online Lines C and D. 1040x file online   Enter -0- on both lines unless the following paragraphs apply to you. 1040x file online   If you are a resident of Canada, Mexico, South Korea, or a U. 1040x file online S. 1040x file online national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. 1040x file online   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. 1040x file online S. 1040x file online taxpayer's 2014 return. 1040x file online You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 1040x file online S. 1040x file online citizens. 1040x file online   Enter any additional amount for your spouse on line C. 1040x file online Enter any additional amount for your dependents on line D. 1040x file online Lines E, F, and G. 1040x file online   No entries should be made on lines E, F, and G. 1040x file online Line H. 1040x file online   Add the amounts on lines A through D and enter the total on line H. 1040x file online Form W-4. 1040x file online   Complete lines 1 through 4 of Form W-4. 1040x file online Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. 1040x file online   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. 1040x file online S. 1040x file online income tax return to be allowed the exemptions and deductions you claimed on that form. 1040x file online If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. 1040x file online S. 1040x file online income tax return for the previous year. 1040x file online If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. 1040x file online S. 1040x file online income tax return when required. 1040x file online After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. 1040x file online The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. 1040x file online You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. 1040x file online Use this form to prepare your annual U. 1040x file online S. 1040x file online income tax return. 1040x file online Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. 1040x file online Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. 1040x file online File Form W-8BEN for income that is not personal services income. 1040x file online File Form 8233 for personal services income as discussed next. 1040x file online Employees and independent contractors. 1040x file online   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. 1040x file online   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. 1040x file online This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. 1040x file online In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. 1040x file online Students, teachers, and researchers. 1040x file online   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. 1040x file online For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. 1040x file online   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. 1040x file online Special events and promotions. 1040x file online   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. 1040x file online Form 13930 is used to request a reduction in withholding. 1040x file online Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. 1040x file online One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. 1040x file online You will be required to pay U. 1040x file online S. 1040x file online tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. 1040x file online For more details on treaty provisions that apply to compensation, see Publication 901. 1040x file online Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. 1040x file online S. 1040x file online real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. 1040x file online A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. 1040x file online S. 1040x file online real property interest by the shareholder is subject to withholding at 35%. 1040x file online Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. 1040x file online These rules are covered in Publication 515. 1040x file online For information on the tax treatment of dispositions of U. 1040x file online S. 1040x file online real property interests, see Real Property Gain or Loss in chapter 4. 1040x file online If you are a partner in a domestic partnership, and the partnership disposes of a U. 1040x file online S. 1040x file online real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. 1040x file online Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. 1040x file online S. 1040x file online Source Income Subject to Withholding (in the case of a publicly traded partnership). 1040x file online Withholding is not required in the following situations. 1040x file online The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. 1040x file online The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. 1040x file online However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. 1040x file online The property disposed of is an interest in a U. 1040x file online S. 1040x file online corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. 1040x file online S. 1040x file online real property interest. 1040x file online You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. 1040x file online S. 1040x file online taxpayer identification number, and home address. 1040x file online You can give the certification to a qualified substitute. 1040x file online The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. 1040x file online For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. 1040x file online The buyer receives a withholding certificate from the Internal Revenue Service. 1040x file online You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. 1040x file online S. 1040x file online tax treaty. 1040x file online The buyer must file a copy of the notice with the Ogden Service Center, P. 1040x file online O. 1040x file online Box 409101, Ogden, UT 84409. 1040x file online You must verify the notice as true and sign it under penalties of perjury. 1040x file online The notice must contain the following information. 1040x file online A statement that the notice is a notice of nonrecognition under regulation section 1. 1040x file online 1445-2(d)(2). 1040x file online Your name, taxpayer identification number, and home address. 1040x file online A statement that you are not required to recognize any gain or loss on the transfer. 1040x file online A brief description of the transfer. 1040x file online A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. 1040x file online You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. 1040x file online Instead, a withholding certificate (described next) must be obtained. 1040x file online The amount you realize on the transfer of a U. 1040x file online S. 1040x file online real property interest is zero. 1040x file online The property is acquired by the United States, a U. 1040x file online S. 1040x file online state or possession, a political subdivision, or the District of Columbia. 1040x file online The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. 1040x file online S. 1040x file online real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. 1040x file online For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. 1040x file online See Wash sale under Real Property Gain or Loss in chapter 4. 1040x file online The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. 1040x file online This also applies to the qualified substitute's statement under (4). 1040x file online Withholding certificates. 1040x file online   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. 1040x file online Either you or the buyer can request a withholding certificate. 1040x file online   A withholding certificate can be issued due to any of the following. 1040x file online The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. 1040x file online All of your realized gain is exempt from U. 1040x file online S. 1040x file online tax. 1040x file online You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. 1040x file online   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. 1040x file online Credit for tax withheld. 1040x file online   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. 1040x file online S. 1040x file online Withholding Tax Return for Dispositions by Foreign Persons of U. 1040x file online S. 1040x file online Real Property Interests. 1040x file online This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 1040x file online S. 1040x file online Real Property Interests. 1040x file online Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). 1040x file online You must file Copy B with your tax return to take credit for the tax withheld. 1040x file online   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. 1040x file online The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. 1040x file online When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. 1040x file online Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. 1040x file online Your payments of these taxes contribute to your coverage under the U. 1040x file online S. 1040x file online social security system. 1040x file online Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. 1040x file online In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. 1040x file online All taxable wages are subject to Medicare tax. 1040x file online Your employer deducts these taxes from each wage payment. 1040x file online Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. 1040x file online You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. 1040x file online 40. 1040x file online Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. 1040x file online If any one employer deducted more than $7,049. 1040x file online 40, you cannot claim a credit for that amount. 1040x file online Ask your employer to refund the excess. 1040x file online If your employer does not refund the excess, you can file a claim for refund using Form 843. 1040x file online In general, U. 1040x file online S. 1040x file online social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. 1040x file online In limited situations, these taxes apply to wages for services performed outside the United States. 1040x file online Your employer should be able to tell you if social security and Medicare taxes apply to your wages. 1040x file online You cannot make voluntary payments if no taxes are due. 1040x file online Additional Medicare Tax. 1040x file online   Beginning in 2013, in addition to the Medicare tax, a 0. 1040x file online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. 1040x file online   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. 1040x file online Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 1040x file online   Your employer is responsible for withholding the 0. 1040x file online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. 1040x file online If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. 1040x file online   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 1040x file online    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 1040x file online For more information on Additional Medicare Tax, go to IRS. 1040x file online gov and enter “Additional Medicare Tax” in the search box. 1040x file online   Self-employed individuals may also be required to pay Additional Medicare Tax. 1040x file online See Self-Employment Tax , later. 1040x file online Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. 1040x file online This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. 1040x file online These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. 1040x file online Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. 1040x file online Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. 1040x file online Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. 1040x file online In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. 1040x file online Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. 1040x file online Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. 1040x file online The U. 1040x file online S. 1040x file online Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. 1040x file online S. 1040x file online resident. 1040x file online On-campus work means work performed on the school's premises. 1040x file online On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. 1040x file online On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. 1040x file online Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. 1040x file online If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 1040x file online Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. 1040x file online Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. 1040x file online If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. 1040x file online Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. 1040x file online The employer must be the petitioner through whom the alien obtained the “Q” visa. 1040x file online Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. 1040x file online Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040x file online If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040x file online Attach the following items to Form 843. 1040x file online A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. 1040x file online A copy of your visa. 1040x file online Form I-94 (or other documentation showing your dates of arrival or departure). 1040x file online If you have an F-1 visa, documentation showing permission to work in the U. 1040x file online S. 1040x file online If you have a J-1 visa, documentation showing permission to work in the U. 1040x file online S. 1040x file online If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. 1040x file online S. 1040x file online A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. 1040x file online If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. 1040x file online If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. 1040x file online File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. 1040x file online Do not use Form 843 to request a refund of Additional Medicare Tax. 1040x file online If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. 1040x file online If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. 1040x file online S. 1040x file online Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. 1040x file online See the Instructions for Form 1040X. 1040x file online Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. 1040x file online You can find more information about not having tax withheld at www. 1040x file online irs. 1040x file online gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. 1040x file online Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. 1040x file online Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. 1040x file online S. 1040x file online social security system. 1040x file online Residents of the U. 1040x file online S. 1040x file online Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. 1040x file online S. 1040x file online residents for this purpose and are subject to the self-employment tax. 1040x file online Resident aliens must pay self-employment tax under the same rules that apply to U. 1040x file online S. 1040x file online citizens. 1040x file online However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. 1040x file online Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. 1040x file online Example. 1040x file online Bill Jones is an author engaged in the business of writing books. 1040x file online Bill had several books published in a foreign country while he was a citizen and resident of that country. 1040x file online During 2013, Bill entered the United States as a resident alien. 1040x file online After becoming a U. 1040x file online S. 1040x file online resident, he continued to receive royalties from his foreign publisher. 1040x file online Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). 1040x file online Bill's 2013 self-employment income includes the royalties received after he became a U. 1040x file online S. 1040x file online resident even though the books were published while he was a nonresident alien. 1040x file online This royalty income is subject to self-employment tax. 1040x file online Reporting self-employment tax. 1040x file online   Use Schedule SE (Form 1040) to report and figure your self-employment tax. 1040x file online Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. 1040x file online Attach Schedule SE to Form 1040 or Form 1040NR. 1040x file online Additional Medicare Tax. 1040x file online   Self-employed individuals must pay a 0. 1040x file online 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. 1040x file online   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. 1040x file online A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). 1040x file online   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. 1040x file online For more information on Additional Medicare Tax, go to IRS. 1040x file online gov and enter “Additional Medicare Tax” in the search box. 1040x file online Deduction for employer-equivalent portion of self-employment tax. 1040x file online   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. 1040x file online This deduction is figured on Schedule SE (Form 1040). 1040x file online Note. 1040x file online No portion of the Additional Medicare Tax is deductible for self-employment tax. 1040x file online More information. 1040x file online   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. 1040x file online International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. 1040x file online These agreements are commonly referred to as totalization agreements. 1040x file online Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 1040x file online The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. 1040x file online Agreements are in effect with the following countries. 1040x file online Australia. 1040x file online Austria. 1040x file online Belgium. 1040x file online Canada. 1040x file online Chile. 1040x file online Czech Republic. 1040x file online Denmark. 1040x file online Finland. 1040x file online France. 1040x file online Germany. 1040x file online Greece. 1040x file online Ireland. 1040x file online Italy. 1040x file online Japan. 1040x file online Korea, South. 1040x file online Luxembourg. 1040x file online The Netherlands. 1040x file online Norway. 1040x file online Poland. 1040x file online Portugal. 1040x file online Spain. 1040x file online Sweden. 1040x file online Switzerland. 1040x file online The United Kingdom. 1040x file online Agreements with other countries are expected to enter into force in the future. 1040x file online Employees. 1040x file online   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. 1040x file online However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. 1040x file online You can get more information on any agreement by contacting the U. 1040x file online S. 1040x file online Social Security Administration at the address given later. 1040x file online If you have access to the Internet, you can get more information at www. 1040x file online socialsecurity. 1040x file online gov/international. 1040x file online   To establish that your pay is subject only to foreign social security taxes and is exempt from U. 1040x file online S. 1040x file online social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. 1040x file online This will usually be the same agency to which you or your employer pays your foreign social security taxes. 1040x file online The foreign agency will be able to tell you what information is needed for them to issue the certificate. 1040x file online Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. 1040x file online S. 1040x file online social security taxes. 1040x file online Only wages paid on or after the effective date of the agreement can be exempt from U. 1040x file online S. 1040x file online social security taxes. 1040x file online    Some of the countries with which the United States has agreements will not issue certificates of coverage. 1040x file online In this case, either you or your employer should request a statement that your wages are not covered by the U. 1040x file online S. 1040x file online social security system. 1040x file online Request the statement from the following address. 1040x file online U. 1040x file online S. 1040x file online Social Security Administration Office of International Programs P. 1040x file online O. 1040x file online Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. 1040x file online   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. 1040x file online However, under some agreements, you may be exempt from U. 1040x file online S. 1040x file online self-employment tax if you temporarily transfer your business activity to or from the United States. 1040x file online   If you believe that your self-employment income is subject only to U. 1040x file online S. 1040x file online self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. 1040x file online S. 1040x file online Social Security Administration at the address given earlier. 1040x file online This certificate will establish your exemption from foreign social security taxes. 1040x file online   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. 1040x file online S. 1040x file online self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. 1040x file online If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. 1040x file online S. 1040x file online social security system. 1040x file online Request it from the U. 1040x file online S. 1040x file online Social Security Administration at the address given earlier. 1040x file online Attach a photocopy of either statement to Form 1040 each year you are exempt. 1040x file online Also print “Exempt, see attached statement” on the line for self-employment tax. 1040x file online Estimated Tax Form 1040-ES (NR) You may have income from which no U. 1040x file online S. 1040x file online income tax is withheld. 1040x file online Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. 1040x file online If so, you may have to pay estimated tax. 1040x file online Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). 1040x file online If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. 1040x file online Item (2) does not apply if you did not file a 2013 return. 1040x file online A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. 1040x file online If you pay by check, make it payable to the "United States Treasury. 1040x file online " How to estimate your tax for 2014. 1040x file online   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. 1040x file online If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. 1040x file online Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. 1040x file online Note. 1040x file online If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). 1040x file online When to pay estimated tax. 1040x file online   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. 1040x file online If you have wages subject to the same withholding rules that apply to U. 1040x file online S. 1040x file online citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. 1040x file online If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. 1040x file online   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. 1040x file online 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. 1040x file online 15, 2014 4th installment Jan. 1040x file online 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. 1040x file online    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. 1040x file online Fiscal year. 1040x file online   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. 1040x file online If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. 1040x file online Changes in income, deductions, or exemptions. 1040x file online   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. 1040x file online This can happen if you receive additional income or if any of your deductions are reduced or eliminated. 1040x file online If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. 1040x file online Amended estimated tax. 1040x file online   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. 1040x file online To do this, see the instructions for Form 1040-ES (NR) and Publication 505. 1040x file online Penalty for failure to pay estimated income tax. 1040x file online   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. 1040x file online These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. 1040x file online Prev  Up  Next   Home   More Online Publications
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What to Expect for Refunds in 2014

The IRS issues more than 9 out of 10 refunds in less than 21 days. Where’s My Refund? has the most up to date information available about your refund. The tool is updated once a day so you don’t need to check more often.

However, it’s possible your tax return may require additional review and take longer.

  • The easiest way to check your refund status is by using our automated tools.
  • Our phone and walk-in representatives can research the status of your refund only if it's been 21 days or more since you filed electronically, more than 6 weeks since you mailed your paper return or if Where’s my refund? directs you to contact us.

You can use Where’s My Refund? to start checking on the status of your return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return. Where’s My Refund? has a tracker that displays progress through 3 stages: (1) Return Received, (2) Refund Approved and (3) Refund Sent.

You will get personalized refund information based on the processing of your tax return. The tool will provide an actual refund date as soon as the IRS processes your tax return and approves your refund. Remember, most refunds will be issued in less than 21 days, and our phone and walk-in representatives can research the status of your refund only if it’s been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.

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Page Last Reviewed or Updated: 11-Mar-2014

The 1040x File Online

1040x file online 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. 1040x file online irs. 1040x file online gov/pub51. 1040x file online What's New Social security and Medicare tax for 2014. 1040x file online  The social security tax rate is 6. 1040x file online 2% each for the employee and employer, unchanged from 2013. 1040x file online The social security wage base limit is $117,000. 1040x file online The Medicare tax rate is 1. 1040x file online 45% each for the employee and employer, unchanged from 2013. 1040x file online There is no wage base limit for Medicare tax. 1040x file online 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 file online Withholding allowance. 1040x file online  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040x file online Change of responsible party. 1040x file online  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 file online Form 8822-B must be filed within 60 days of the change. 1040x file online 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 file online For a definition of "responsible party", see the Form 8822-B instructions. 1040x file online Same-sex marriage. 1040x file online  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 file online For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040x file online R. 1040x file online B. 1040x file online 201, available at www. 1040x file online irs. 1040x file online gov/irb/2013-38_IRB/ar07. 1040x file online html. 1040x file online 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 file online Notice 2013-61, 2013-44 I. 1040x file online R. 1040x file online B. 1040x file online 432, is available at www. 1040x file online irs. 1040x file online gov/irb/2013-44_IRB/ar10. 1040x file online html. 1040x file online Reminders Additional Medicare Tax withholding. 1040x file online  In addition to withholding Medicare tax at 1. 1040x file online 45%, you must withhold a 0. 1040x file online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040x file online 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 file online Additional Medicare Tax is only imposed on the employee. 1040x file online There is no employer share of Additional Medicare Tax. 1040x file online 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 file online 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 file online For more information on Additional Medicare Tax, visit IRS. 1040x file online gov and enter “Additional Medicare Tax” in the search box. 1040x file online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040x file online  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 file online 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 file online For more information, visit IRS. 1040x file online gov and enter “work opportunity tax credit” in the search box. 1040x file online Outsourcing payroll duties. 1040x file online  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 file online The employer remains responsible if the third party fails to perform any required action. 1040x file online 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 file online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040x file online COBRA premium assistance credit. 1040x file online  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 file online For more information, see COBRA premium assistance credit under Introduction. 1040x file online Compensation paid to H-2A foreign agricultural workers. 1040x file online  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. 1040x file online 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. 1040x file online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 1040x file online 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. 1040x file online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 1040x file online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040x file online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040x file online 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 file online Additional employment tax information. 1040x file online  Visit the IRS website at www. 1040x file online irs. 1040x file online gov/businesses and click on Employment Taxes under Businesses Topics. 1040x file online 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. 1040x file online m. 1040x file online –7:00 p. 1040x file online m. 1040x file online local time (Alaska and Hawaii follow Pacific time). 1040x file online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 1040x file online Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040x file online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040x file online 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 file online See Regulations sections 1. 1040x file online 1361-4(a)(7) and 301. 1040x file online 7701-2(c)(2)(iv). 1040x file online Differential wage payments. 1040x file online  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. 1040x file online For more information, see Publication 15 (Circular E). 1040x file online Federal tax deposits must be made by electronic funds transfer. 1040x file online  You must use electronic funds transfer to make all federal tax deposits. 1040x file online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x file online 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 file online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x file online EFTPS is a free service provided by the Department of Treasury. 1040x file online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x file online For more information on making federal tax deposits, see How To Deposit in section 7. 1040x file online To get more information about EFTPS or to enroll in EFTPS, visit www. 1040x file online eftps. 1040x file online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040x file online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040x file online Electronic filing and payment. 1040x file online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 1040x file online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 1040x file online Spend less time and worry on taxes and more time running your business. 1040x file online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040x file online For e-file, visit the IRS website at www. 1040x file online irs. 1040x file online gov/efile for additional information. 1040x file online For EFTPS, visit www. 1040x file online eftps. 1040x file online 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. 1040x file online For electronic filing of Form W-2, visit www. 1040x file online socialsecurity. 1040x file online gov/employer. 1040x file online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040x file online If a valid EIN is not provided, the return or payment will not be processed. 1040x file online This may result in penalties and delays in processing your return or payment. 1040x file online Electronic funds withdrawal (EFW). 1040x file online  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. 1040x file online However, do not use EFW to make federal tax deposits. 1040x file online For more information on paying your taxes using EFW, visit the IRS website at www. 1040x file online irs. 1040x file online gov/e-pay. 1040x file online A fee may be charged to file electronically. 1040x file online Credit or debit card payments. 1040x file online   Employers can pay the balance due shown on Form 943 by credit or debit card. 1040x file online Do not use a credit or debit card to make federal tax deposits. 1040x file online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040x file online irs. 1040x file online gov/e-pay. 1040x file online When you hire a new employee. 1040x file online  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. 1040x file online 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. 1040x file online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 1040x file online If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 1040x file online See section 1 for more information. 1040x file online Eligibility for employment. 1040x file online  You must verify that each new employee is legally eligible to work in the United States. 1040x file online This includes completing the U. 1040x file online S. 1040x file online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040x file online You can get the form from USCIS offices or by calling 1-800-870-3676. 1040x file online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040x file online uscis. 1040x file online gov for more information. 1040x file online New hire reporting. 1040x file online   You are required to report any new employee to a designated state new-hire registry. 1040x file online 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. 1040x file online Many states accept a copy of Form W-4 with employer information added. 1040x file online Visit the Office of Child Support Enforcement's website at www. 1040x file online acf. 1040x file online hhs. 1040x file online gov/programs/cse/newhire for more information. 1040x file online Dishonored payments. 1040x file online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040x file online The penalty is $25 or 2% of the payment, whichever is more. 1040x file online However, the penalty on dishonored payments of $24. 1040x file online 99 or less is an amount equal to the payment. 1040x file online For example, a dishonored payment of $18 is charged a penalty of $18. 1040x file online Forms in Spanish. 1040x file online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 1040x file online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040x file online 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. 1040x file online 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). 1040x file online Information returns. 1040x file online  You may be required to file information returns to report certain types of payments made during the year. 1040x file online 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. 1040x file online 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). 1040x file online Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 1040x file online 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. 1040x file online If you file 250 or more Forms W-2, you must file them electronically. 1040x file online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 1040x file online Information reporting customer service site. 1040x file online  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. 1040x file online 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). 1040x file online The call site can also be reached by email at mccirp@irs. 1040x file online gov. 1040x file online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040x file online Web-based application for an employer identification number (EIN). 1040x file online  You can apply for an employer identification number (EIN) online by visiting IRS. 1040x file online gov and clicking on the Apply for an EIN Online link under Tools. 1040x file online When a crew leader furnishes workers to you. 1040x file online  Record the crew leader's name, address, and EIN. 1040x file online See sections 2 and 10. 1040x file online Change of address. 1040x file online  Use Form 8822-B to notify the IRS of an address change. 1040x file online Do not mail form 8822-B with your employment tax return. 1040x file online Ordering forms and publications. 1040x file online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 1040x file online irs. 1040x file online gov/businesses. 1040x file online Click on the Online Ordering for Information Returns and Employer Returns. 1040x file online You can also visit www. 1040x file online irs. 1040x file online gov/formspubs to download other forms and publications. 1040x file online 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. 1040x file online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 1040x file online socialsecurity. 1040x file online gov/employer, to register for Business Services Online. 1040x file online 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. 1040x file online Form W-3 will be created for you based on your Forms W-2. 1040x file online Tax Questions. 1040x file online   If you have a tax question, check the information available on IRS. 1040x file online 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. 1040x file online m. 1040x file online –7:00 p. 1040x file online m. 1040x file online local time (Alaska and Hawaii follow Pacific time). 1040x file online We cannot answer tax questions sent to the address provided later for comments and suggestions. 1040x file online Recordkeeping. 1040x file online  Keep all records of employment taxes for at least 4 years. 1040x file online These should be available for IRS review. 1040x file online Your records should include the following information. 1040x file online Your employer identification number (EIN). 1040x file online Amounts and dates of all wage, annuity, and pension payments. 1040x file online Names, addresses, social security numbers, and occupations of employees and recipients. 1040x file online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040x file online Dates of employment for each employee. 1040x file online 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. 1040x file online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 1040x file online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040x file online Copies of returns filed and confirmation numbers. 1040x file online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040x file online 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. 1040x file online If the crew leader has no permanent mailing address, record his or her present address. 1040x file online Private delivery services. 1040x file online  You can use certain private delivery services designated by the IRS to send tax returns and payments. 1040x file online The list includes only the following. 1040x file online DHL Express (DHL): DHL Same Day Service. 1040x file online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040x file online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040x file online M. 1040x file online , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040x file online For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040x file online gov and enter "private delivery service" in the search box. 1040x file online Your private delivery service can tell you how to get written proof of the mailing date. 1040x file online Private delivery services cannot deliver items to P. 1040x file online O. 1040x file online boxes. 1040x file online You must use the U. 1040x file online S. 1040x file online Postal Service to mail any item to an IRS P. 1040x file online O. 1040x file online box address. 1040x file online Photographs of missing children. 1040x file online  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040x file online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x file online 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 file online Calendar The following are important dates and responsibilities. 1040x file online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 1040x file online Also see Publication 509, Tax Calendars. 1040x file online   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 file online 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 file online However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040x file online See Deposits on Business Days Only in section 7. 1040x file online 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 file online S. 1040x file online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040x file online See Private delivery services under Reminders. 1040x file online By January 31 . 1040x file online   File Form 943. 1040x file online See section 8 for more information on Form 943. 1040x file online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040x file online Furnish each employee with a completed Form W-2. 1040x file online Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040x file online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040x file online See section 10 for more information on FUTA. 1040x file online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 1040x file online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 1040x file online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 1040x file online By February 15. 1040x file online  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. 1040x file online On February 16. 1040x file online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040x file online 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 file online 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. 1040x file online See section 5 for more information. 1040x file online 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 file online By February 28. 1040x file online   File paper Forms 1099 and 1096. 1040x file online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040x file online S. 1040x file online Information Returns, with the IRS. 1040x file online For electronically filed returns, see By March 31 below. 1040x file online File paper Forms W-2 and W-3. 1040x file online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 1040x file online For electronically filed returns, see By March 31 next. 1040x file online By March 31. 1040x file online   File electronic Forms W-2 and 1099. 1040x file online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040x file online 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 file online socialsecurity. 1040x file online gov/employer. 1040x file online 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. 1040x file online By April 30, July 31, October 31, and January 31. 1040x file online   Deposit FUTA taxes. 1040x file online Deposit FUTA tax if the undeposited amount is over $500. 1040x file online Before December 1. 1040x file online  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. 1040x file online Introduction This publication is for employers of agricultural workers (farmworkers). 1040x file online 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). 1040x file online Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 1040x file online If you have nonfarm employees, see Publication 15 (Circular E). 1040x file online If you have employees in the U. 1040x file online S. 1040x file online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 1040x file online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 1040x file online 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. 1040x file online Comments and suggestions. 1040x file online   We welcome your comments about this publication and your suggestions for future editions. 1040x file online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 1040x file online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x file online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x file online   You can also send us comments from www. 1040x file online irs. 1040x file online gov/formspubs. 1040x file online Click on More Information and then click on Comment on Tax Forms and Publications. 1040x file online   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. 1040x file online COBRA premium assistance credit. 1040x file online   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. 1040x file online 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. 1040x file online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040x file online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040x file online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040x file online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040x file online   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. 1040x file online 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. 1040x file online   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. 1040x file online The assistance for the coverage can last up to 15 months. 1040x file online   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. 1040x file online For more information, see Notice 2009-27, 2009-16 I. 1040x file online R. 1040x file online B. 1040x file online 838, available at www. 1040x file online irs. 1040x file online gov/irb/2009-16_irb/ar09. 1040x file online html. 1040x file online   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. 1040x file online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 1040x file online The reimbursement is made through a credit against the employer's employment tax liabilities. 1040x file online For information on how to claim the credit, see the Instructions for Form 943. 1040x file online The credit is treated as a deposit made on the first day of the return period. 1040x file online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040x file online 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. 1040x file online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040x file online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 1040x file online 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. 1040x file online In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040x file online 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. 1040x file online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040x file online 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. 1040x file online   For more information, visit IRS. 1040x file online gov and enter “COBRA” in the search box. 1040x file online 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