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2010 Tax Tables

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2010 Tax Tables

2010 tax tables Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 2010 tax tables Filing options when no return is required. 2010 tax tables What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 2010 tax tables Claim for refund process. 2010 tax tables How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 2010 tax tables The worker is your employee if you can control not only what work is done, but how it is done. 2010 tax tables If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 2010 tax tables It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 2010 tax tables Example. 2010 tax tables You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 2010 tax tables Betty follows your specific instructions about household and child care duties. 2010 tax tables You provide the household equipment and supplies that Betty needs to do her work. 2010 tax tables Betty is your household employee. 2010 tax tables Household work. 2010 tax tables   Household work is work done in or around your home. 2010 tax tables Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 2010 tax tables Workers who are not your employees. 2010 tax tables   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 2010 tax tables A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 2010 tax tables   A worker who performs child care services for you in his or her home generally is not your employee. 2010 tax tables   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 2010 tax tables Example. 2010 tax tables You made an agreement with John Peters to care for your lawn. 2010 tax tables John runs a lawn care business and offers his services to the general public. 2010 tax tables He provides his own tools and supplies, and he hires and pays any helpers he needs. 2010 tax tables Neither John nor his helpers are your household employees. 2010 tax tables More information. 2010 tax tables   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 2010 tax tables Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 2010 tax tables When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 2010 tax tables S. 2010 tax tables Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2010 tax tables No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 2010 tax tables You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 2010 tax tables Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 2010 tax tables You should keep the completed Form I-9 in your own records. 2010 tax tables Do not submit it to the IRS, the USCIS, or any other government or other entity. 2010 tax tables The form must be kept available for review upon notice by an authorized U. 2010 tax tables S. 2010 tax tables Government official. 2010 tax tables Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 2010 tax tables Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 2010 tax tables uscis. 2010 tax tables gov. 2010 tax tables If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 2010 tax tables You also can visit the USCIS website at www. 2010 tax tables uscis. 2010 tax tables gov to get Form I-9. 2010 tax tables For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 2010 tax tables Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 2010 tax tables To find out, read Table 1. 2010 tax tables You do not need to withhold federal income tax from your household employee's wages. 2010 tax tables But if your employee asks you to withhold it, you can. 2010 tax tables See Do You Need To Withhold Federal Income Tax, later. 2010 tax tables If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 2010 tax tables If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 2010 tax tables The rest of this publication does not apply to you. 2010 tax tables State employment taxes. 2010 tax tables   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 2010 tax tables For a list of state unemployment tax agencies, visit the U. 2010 tax tables S. 2010 tax tables Department of Labor's website at www. 2010 tax tables workforcesecurity. 2010 tax tables doleta. 2010 tax tables gov/unemploy/agencies. 2010 tax tables asp. 2010 tax tables You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2010 tax tables    Table 1. 2010 tax tables Do You Need To Pay Employment Taxes? IF you . 2010 tax tables . 2010 tax tables . 2010 tax tables THEN you need to . 2010 tax tables . 2010 tax tables . 2010 tax tables A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 2010 tax tables Withhold and pay social security and Medicare taxes. 2010 tax tables The taxes are 15. 2010 tax tables 3%1 of cash wages. 2010 tax tables Your employee's share is 7. 2010 tax tables 65%1. 2010 tax tables   (You can choose to pay it yourself and not withhold it. 2010 tax tables ) Your share is 7. 2010 tax tables 65%. 2010 tax tables   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 2010 tax tables B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 2010 tax tables Pay federal unemployment tax. 2010 tax tables The tax is 6% of cash wages. 2010 tax tables Wages over $7,000 a year per employee are not taxed. 2010 tax tables You also may owe state unemployment tax. 2010 tax tables   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 2010 tax tables 1In addition to withholding Medicare tax at 1. 2010 tax tables 45%, you must withhold a 0. 2010 tax tables 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax tables 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. 2010 tax tables Additional Medicare Tax is only imposed on the employee. 2010 tax tables There is no employer share of Additional Medicare Tax. 2010 tax tables 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. 2010 tax tables Note. 2010 tax tables If neither A nor B above applies, you do not need to pay any federal employment taxes. 2010 tax tables But you may still need to pay state employment taxes. 2010 tax tables Table 2. 2010 tax tables Household Employer's Checklist You may need to do the following things when you have a household employee. 2010 tax tables   When you hire a household employee: □ Find out if the person can legally work in the United States. 2010 tax tables  □ Find out if you need to pay state taxes. 2010 tax tables When you pay your household employee: □ Withhold social security and Medicare taxes. 2010 tax tables  □ Withhold federal income tax. 2010 tax tables  □ Decide how you will make tax payments. 2010 tax tables  □ Keep records. 2010 tax tables By February 2, 2015: □ Get an employer identification number (EIN). 2010 tax tables  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 2010 tax tables By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 2010 tax tables By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 2010 tax tables  If you do not have to file a return, file Schedule H by itself. 2010 tax tables Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 2010 tax tables The Medicare tax pays for hospital insurance. 2010 tax tables Both you and your household employee may owe social security and Medicare taxes. 2010 tax tables Your share is 7. 2010 tax tables 65% (6. 2010 tax tables 2% for social security tax and 1. 2010 tax tables 45% for Medicare tax) of the employee's social security and Medicare wages. 2010 tax tables Your employee's share is also 7. 2010 tax tables 65% (6. 2010 tax tables 2% for social security tax and 1. 2010 tax tables 45% for Medicare tax). 2010 tax tables In addition to withholding Medicare tax at 1. 2010 tax tables 45%, you must withhold a 0. 2010 tax tables 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax tables 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. 2010 tax tables Additional Medicare Tax is only imposed on the employee. 2010 tax tables There is no employer share of Additional Medicare Tax. 2010 tax tables 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. 2010 tax tables For more information on Additional Medicare Tax, visit IRS. 2010 tax tables gov and enter “Additional Medicare Tax” in the search box. 2010 tax tables Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2010 tax tables You are responsible for payment of your employee's share of the taxes as well as your own. 2010 tax tables You can either withhold your employee's share from the employee's wages or pay it from your own funds. 2010 tax tables If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 2010 tax tables Pay the taxes as discussed under How Do You Make Tax Payments, later. 2010 tax tables Also, see What Forms Must You File, later. 2010 tax tables Social security and Medicare wages. 2010 tax tables   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 2010 tax tables   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 2010 tax tables However, any noncash wages you pay do not count as social security and Medicare wages. 2010 tax tables   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 2010 tax tables Cash wages. 2010 tax tables   Cash wages include wages you pay by check, money order, etc. 2010 tax tables Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 2010 tax tables However, cash you give your employee in place of these items is included in cash wages. 2010 tax tables State disability payments treated as wages. 2010 tax tables   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 2010 tax tables For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 2010 tax tables Wages not counted. 2010 tax tables   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 2010 tax tables Your spouse. 2010 tax tables Your child who is under the age of 21. 2010 tax tables Your parent. 2010 tax tables Exception: Count these wages if both the following conditions apply. 2010 tax tables Your parent cares for your child who is either of the following. 2010 tax tables Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 2010 tax tables Your marital status is one of the following. 2010 tax tables You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 2010 tax tables An employee who is under the age of 18 at any time during the year. 2010 tax tables Exception: Count these wages if providing household services is the employee's principal occupation. 2010 tax tables If the employee is a student, providing household services is not considered to be his or her principal occupation. 2010 tax tables Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 2010 tax tables Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 2010 tax tables If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 2010 tax tables A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2010 tax tables If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 2010 tax tables If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 2010 tax tables See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 2010 tax tables Withholding the employee's share. 2010 tax tables   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 2010 tax tables However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 2010 tax tables   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 2010 tax tables If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 2010 tax tables   Withhold 7. 2010 tax tables 65% (6. 2010 tax tables 2% for social security tax and 1. 2010 tax tables 45% for Medicare tax) from each payment of social security and Medicare wages. 2010 tax tables Generally, you can use Table 3 to figure the proper amount to withhold. 2010 tax tables You will pay the amount withheld to the IRS with your share of the taxes. 2010 tax tables Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 2010 tax tables Table 3. 2010 tax tables Employee Social Security (6. 2010 tax tables 2%) and Medicare (1. 2010 tax tables 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 2010 tax tables ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2010 tax tables For example, on a wage payment of $180, the employee social security tax is $11. 2010 tax tables 16 ($6. 2010 tax tables 20 tax on $100 plus $4. 2010 tax tables 96 on $80 wages). 2010 tax tables The employee Medicare tax is $2. 2010 tax tables 61 ($1. 2010 tax tables 45 tax on $100 plus $1. 2010 tax tables 16 on $80 wages). 2010 tax tables If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 2010 tax tables 00 . 2010 tax tables $ . 2010 tax tables 06 $ . 2010 tax tables 01 $ 51. 2010 tax tables 00 . 2010 tax tables $ 3. 2010 tax tables 16 $ . 2010 tax tables 74 2. 2010 tax tables 00 . 2010 tax tables . 2010 tax tables 12 . 2010 tax tables 03 52. 2010 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tax tables 2. 2010 tax tables 73 . 2010 tax tables 64 94. 2010 tax tables 00 . 2010 tax tables 5. 2010 tax tables 83 1. 2010 tax tables 36 45. 2010 tax tables 00 . 2010 tax tables 2. 2010 tax tables 79 . 2010 tax tables 65 95. 2010 tax tables 00 . 2010 tax tables 5. 2010 tax tables 89 1. 2010 tax tables 38 46. 2010 tax tables 00 . 2010 tax tables 2. 2010 tax tables 85 . 2010 tax tables 67 96. 2010 tax tables 00 . 2010 tax tables 5. 2010 tax tables 95 1. 2010 tax tables 39 47. 2010 tax tables 00 . 2010 tax tables 2. 2010 tax tables 91 . 2010 tax tables 68 97. 2010 tax tables 00 . 2010 tax tables 6. 2010 tax tables 01 1. 2010 tax tables 41 48. 2010 tax tables 00 . 2010 tax tables 2. 2010 tax tables 98 . 2010 tax tables 70 98. 2010 tax tables 00 . 2010 tax tables 6. 2010 tax tables 08 1. 2010 tax tables 42 49. 2010 tax tables 00 . 2010 tax tables 3. 2010 tax tables 04 . 2010 tax tables 71 99. 2010 tax tables 00 . 2010 tax tables 6. 2010 tax tables 14 1. 2010 tax tables 44 50. 2010 tax tables 00 . 2010 tax tables 3. 2010 tax tables 10 . 2010 tax tables 73 100. 2010 tax tables 00 . 2010 tax tables 6. 2010 tax tables 20 1. 2010 tax tables 45 1In addition to withholding Medicare tax at 1. 2010 tax tables 45%, you must withhold a 0. 2010 tax tables 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax tables 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. 2010 tax tables Additional Medicare Tax is only imposed on the employee. 2010 tax tables There is no employer share of Additional Medicare Tax. 2010 tax tables 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. 2010 tax tables   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 2010 tax tables If you withhold too much, you should repay the employee. 2010 tax tables    In addition to withholding Medicare tax at 1. 2010 tax tables 45%, you must withhold a 0. 2010 tax tables 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax tables 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. 2010 tax tables Additional Medicare Tax is only imposed on the employee. 2010 tax tables There is no employer share of Additional Medicare Tax. 2010 tax tables 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. 2010 tax tables For more information on Additional Medicare Tax, visit IRS. 2010 tax tables gov and enter “Additional Medicare Tax” in the search box. 2010 tax tables Example. 2010 tax tables On February 13, 2014, Mary Brown hired Jane R. 2010 tax tables Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 2010 tax tables Jane worked for the remainder of the year (a total of 46 weeks). 2010 tax tables Mary did not give Jane a Form W-4 to request federal or state tax withholding. 2010 tax tables The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 2010 tax tables See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 2010 tax tables Total cash wages paid to Jane $2,300. 2010 tax tables 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 2010 tax tables 60 ($2,300 x 6. 2010 tax tables 2% (. 2010 tax tables 062))         Medicare tax $33. 2010 tax tables 35       ($2,300 x 1. 2010 tax tables 45% (. 2010 tax tables 0145)) Mary's share of:     Social security tax $142. 2010 tax tables 60  ($2,300 x 6. 2010 tax tables 2% (. 2010 tax tables 062))           Medicare tax $33. 2010 tax tables 35  ($2,300 x 1. 2010 tax tables 45% (. 2010 tax tables 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 2010 tax tables 00   Box 4: Social security tax withheld 142. 2010 tax tables 60   Box 6: Medicare tax withheld 33. 2010 tax tables 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 2010 tax tables Not withholding the employee's share. 2010 tax tables   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 2010 tax tables The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 2010 tax tables However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 2010 tax tables Example. 2010 tax tables In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 2010 tax tables You expect to pay your employee $1,900 or more for the year. 2010 tax tables You decide to pay your employee's share of social security and Medicare taxes from your own funds. 2010 tax tables You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 2010 tax tables For social security and Medicare tax purposes, your employee's wages each payday are $100. 2010 tax tables For each wage payment, you will pay $15. 2010 tax tables 30 when you pay the taxes. 2010 tax tables This is $7. 2010 tax tables 65 ($6. 2010 tax tables 20 for social security tax + $1. 2010 tax tables 45 for Medicare tax) to cover your employee's share plus $7. 2010 tax tables 65 ($6. 2010 tax tables 20 for social security tax + $1. 2010 tax tables 45 for Medicare tax) for your share. 2010 tax tables For income tax purposes, your employee's wages each payday are $107. 2010 tax tables 65 ($100 + the $7. 2010 tax tables 65 you will pay to cover your employee's share of social security and Medicare taxes). 2010 tax tables Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 2010 tax tables Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 2010 tax tables Or, you may owe only the FUTA tax or only the state unemployment tax. 2010 tax tables To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 2010 tax tables For a list of state unemployment tax agencies, visit the U. 2010 tax tables S. 2010 tax tables Department of Labor's website at www. 2010 tax tables workforcesecurity. 2010 tax tables doleta. 2010 tax tables gov/unemploy/agencies. 2010 tax tables asp. 2010 tax tables You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2010 tax tables The FUTA tax is 6. 2010 tax tables 0% of your employee's FUTA wages. 2010 tax tables However, you may be able to take a credit of up to 5. 2010 tax tables 4% against the FUTA tax, resulting in a net tax rate of 0. 2010 tax tables 6%. 2010 tax tables Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 2010 tax tables The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 2010 tax tables (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 2010 tax tables ) Note. 2010 tax tables   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 2010 tax tables The term “legal holiday” means any legal holiday in the District of Columbia. 2010 tax tables Pay the tax as discussed under How Do You Make Tax Payments, later. 2010 tax tables Also, see What Forms Must You File, later. 2010 tax tables Note. 2010 tax tables   The 5. 2010 tax tables 4% credit is reduced for wages paid in a credit reduction state. 2010 tax tables See the Instructions for Schedule H (Form 1040). 2010 tax tables Do not withhold the FUTA tax from your employee's wages. 2010 tax tables You must pay it from your own funds. 2010 tax tables FUTA wages. 2010 tax tables   Figure the FUTA tax on the FUTA wages you pay. 2010 tax tables If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 2010 tax tables (A calendar quarter is January through March, April through June, July through September, or October through December. 2010 tax tables ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 2010 tax tables For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 2010 tax tables Wages not counted. 2010 tax tables   Do not count wages you pay to any of the following individuals as FUTA wages. 2010 tax tables Your spouse. 2010 tax tables Your child who is under the age of 21. 2010 tax tables Your parent. 2010 tax tables Credit for 2013. 2010 tax tables   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 2010 tax tables Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 2010 tax tables Worksheet A. 2010 tax tables Worksheet for Credit for Late Contributions 1. 2010 tax tables Enter the amount from Schedule H, line 22   2. 2010 tax tables Enter the amount from Schedule H, line 19   3. 2010 tax tables Subtract line 2 from line 1. 2010 tax tables If zero or less, enter -0-   4. 2010 tax tables Enter total contributions paid to the state(s) after the Form 1040 due date   5. 2010 tax tables Enter the smaller of line 3 or line 4   6. 2010 tax tables Multiply line 5 by . 2010 tax tables 90 (90%)   7. 2010 tax tables Add lines 2 and 6   8. 2010 tax tables Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 2010 tax tables You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 2010 tax tables The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 2010 tax tables If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 2010 tax tables If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 2010 tax tables Pay the tax as discussed under How Do You Make Tax Payments, later. 2010 tax tables Also, see What Forms Must You File, later. 2010 tax tables Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 2010 tax tables Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 2010 tax tables Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 2010 tax tables Publication 15 (Circular E) contains detailed instructions. 2010 tax tables Wages. 2010 tax tables   Figure federal income tax withholding on both cash and noncash wages you pay. 2010 tax tables Measure wages you pay in any form other than cash by the fair market value of the noncash item. 2010 tax tables   Do not count as wages any of the following items. 2010 tax tables Meals provided to your employee at your home for your convenience. 2010 tax tables Lodging provided to your employee at your home for your convenience and as a condition of employment. 2010 tax tables Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 2010 tax tables A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2010 tax tables See Publication 15-B for special requirements for this exclusion. 2010 tax tables Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 2010 tax tables   See Publication 15 (Circular E) for more information on cash and noncash wages. 2010 tax tables Paying tax without withholding. 2010 tax tables   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 2010 tax tables It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 2010 tax tables What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 2010 tax tables This credit reduces their tax or allows them to receive a payment from the IRS. 2010 tax tables You also may have to give your employee a notice about the EIC. 2010 tax tables Notice about the EIC. 2010 tax tables   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 2010 tax tables If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 2010 tax tables   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 2010 tax tables A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 2010 tax tables Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2010 tax tables Your own written statement with the same wording as in Notice 797. 2010 tax tables If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 2010 tax tables If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 2010 tax tables If Form W-2 is not required, you must notify the employee by February 7, 2015. 2010 tax tables   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 2010 tax tables Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 2010 tax tables How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 2010 tax tables Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 2010 tax tables Add these household employment taxes to your income tax. 2010 tax tables Pay the amount due by April 15, 2015. 2010 tax tables For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 2010 tax tables You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 2010 tax tables You can pay the additional tax in any of the following ways. 2010 tax tables Ask your employer to withhold more federal income tax from your wages in 2014. 2010 tax tables Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 2010 tax tables Make estimated tax payments for 2014 to the IRS. 2010 tax tables Increase your payments if you already make estimated tax payments. 2010 tax tables You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 2010 tax tables (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 2010 tax tables ) However, you will not be subject to the penalty if both of the following situations apply to you. 2010 tax tables You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 2010 tax tables Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 2010 tax tables Asking for more federal income tax withholding. 2010 tax tables   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 2010 tax tables Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 2010 tax tables   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 2010 tax tables Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 2010 tax tables   See Publication 505 to make sure you will have the right amount withheld. 2010 tax tables It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 2010 tax tables Paying estimated tax. 2010 tax tables   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 2010 tax tables You can use its payment vouchers to make your payments by check or money order. 2010 tax tables You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 2010 tax tables For details, see the form instructions and visit IRS. 2010 tax tables gov. 2010 tax tables    You can pay all the employment taxes at once or you can pay them in installments. 2010 tax tables If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 2010 tax tables Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 2010 tax tables Payment option for business employers. 2010 tax tables   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 2010 tax tables You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 2010 tax tables For information on depositing employment taxes, see Publication 15 (Circular E). 2010 tax tables   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2010 tax tables See Business employment tax returns, later. 2010 tax tables    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 2010 tax tables You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 2010 tax tables More information. 2010 tax tables   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 2010 tax tables What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 2010 tax tables Social security and Medicare wages. 2010 tax tables FUTA wages. 2010 tax tables Wages from which you withhold federal income tax. 2010 tax tables For information on ordering employment tax forms, see How To Get Tax Help, later. 2010 tax tables Employer identification number (EIN). 2010 tax tables   You must include your employer identification number (EIN) on the forms you file for your household employee. 2010 tax tables An EIN is a nine-digit number issued by the IRS. 2010 tax tables It is not the same as a social security number. 2010 tax tables    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 2010 tax tables If you already have an EIN, use that number. 2010 tax tables   If you do not have an EIN, you may apply for one online. 2010 tax tables Go to IRS. 2010 tax tables gov and click on the Apply for an EIN Online link under Tools. 2010 tax tables You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2010 tax tables Form W-2. 2010 tax tables   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 2010 tax tables Social security and Medicare wages of $1,900 or more. 2010 tax tables Wages from which you withhold federal income tax. 2010 tax tables You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 2010 tax tables You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 2010 tax tables Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 2010 tax tables Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2010 tax tables socialsecurity. 2010 tax tables gov/employer for guidelines on filing electronically. 2010 tax tables Employee who leaves during the year. 2010 tax tables   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 2010 tax tables You do not need to wait until 2015. 2010 tax tables If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 2010 tax tables Schedule H. 2010 tax tables   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 2010 tax tables Social security and Medicare wages of $1,900 or more. 2010 tax tables FUTA wages. 2010 tax tables Wages from which you withhold federal income tax. 2010 tax tables File Schedule H with your 2014 federal income tax return by April 15, 2015. 2010 tax tables If you get an extension to file your return, the extension also will apply to your Schedule H. 2010 tax tables Filing options when no return is required. 2010 tax tables   If you are not required to file a 2014 tax return, you have the following two options. 2010 tax tables You can file Schedule H by itself. 2010 tax tables See the Schedule H instructions for details. 2010 tax tables If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 2010 tax tables See Business employment tax returns, next. 2010 tax tables   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 2010 tax tables Business employment tax returns. 2010 tax tables   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 2010 tax tables (See Payment option for business employers, earlier. 2010 tax tables ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 2010 tax tables Include the FUTA tax for the employee on your Form 940. 2010 tax tables   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 2010 tax tables   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 2010 tax tables For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2010 tax tables Both of these publications also provide information about filing Form 940. 2010 tax tables What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 2010 tax tables You must also keep records to support the information you enter on the forms you file. 2010 tax tables If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 2010 tax tables Wage and tax records. 2010 tax tables   On each payday, you should record the date and amounts of all the following items. 2010 tax tables Your employee's cash and noncash wages. 2010 tax tables Any employee social security tax you withhold or agree to pay for your employee. 2010 tax tables Any employee Medicare tax you withhold or agree to pay for your employee. 2010 tax tables Any federal income tax you withhold. 2010 tax tables Any state employment taxes you withhold. 2010 tax tables Employee's social security number. 2010 tax tables   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 2010 tax tables Social security and Medicare wages of $1,900 or more. 2010 tax tables Wages from which you withhold federal income tax. 2010 tax tables You must ask for your employee's social security number no later than the first day on which you pay the wages. 2010 tax tables You may wish to ask for it when you hire your employee. 2010 tax tables You should ask your employee to show you his or her social security card. 2010 tax tables The employee may show the card if it is available. 2010 tax tables You may, but are not required to, photocopy the card if the employee provides it. 2010 tax tables   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 2010 tax tables An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 2010 tax tables    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 2010 tax tables    You also can download Form SS-5 from the Social Security Administration website at  www. 2010 tax tables socialsecurity. 2010 tax tables gov/online/ss-5. 2010 tax tables pdf. 2010 tax tables How long to keep records. 2010 tax tables   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 2010 tax tables Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 2010 tax tables To qualify, you must pay these expenses so you can work or look for work. 2010 tax tables If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 2010 tax tables For information about the credit, see Publication 503, Child and Dependent Care Expenses. 2010 tax tables How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 2010 tax tables Schedule H attached to another form. 2010 tax tables    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 2010 tax tables S. 2010 tax tables Individual Income Tax Return, and attach a corrected Schedule H. 2010 tax tables If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 2010 tax tables If you discover an error on a Schedule H that you previously filed with Form 1041, U. 2010 tax tables S. 2010 tax tables Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 2010 tax tables You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2010 tax tables Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2010 tax tables In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 2010 tax tables Schedule H filed by itself. 2010 tax tables   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 2010 tax tables You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2010 tax tables Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2010 tax tables In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 2010 tax tables If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 2010 tax tables (See Overpayment of tax, later. 2010 tax tables ) When to file. 2010 tax tables   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 2010 tax tables If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 2010 tax tables If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 2010 tax tables Underpayment of tax. 2010 tax tables   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 2010 tax tables Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 2010 tax tables However, underreported FUTA taxes will be subject to interest. 2010 tax tables Overpayment of tax. 2010 tax tables    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 2010 tax tables However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 2010 tax tables Adjust the overpayment. 2010 tax tables   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 2010 tax tables If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 2010 tax tables If you adjust your return, you will not receive interest on your overpayment. 2010 tax tables If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 2010 tax tables You may not adjust your return to correct overpayments of FUTA tax. 2010 tax tables Claim for refund process. 2010 tax tables   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 2010 tax tables If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 2010 tax tables You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 2010 tax tables Required repayment or consent. 2010 tax tables   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 2010 tax tables You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 2010 tax tables You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 2010 tax tables Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 2010 tax tables Filing required Forms W-2 or Forms W-2c. 2010 tax tables   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 2010 tax tables Additional Medicare Tax. 2010 tax tables   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 2010 tax tables An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 2010 tax tables For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 2010 tax tables   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 2010 tax tables Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 2010 tax tables Additional information. 2010 tax tables   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 2010 tax tables Also, visit IRS. 2010 tax tables gov. 2010 tax tables How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2010 tax tables Free help with your tax return. 2010 tax tables   You can get free help preparing your return nationwide from IRS-certified volunteers. 2010 tax tables The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2010 tax tables The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 tax tables Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 tax tables In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2010 tax tables To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2010 tax tables gov, download the IRS2Go app, or call 1-800-906-9887. 2010 tax tables   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax tables To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax tables aarp. 2010 tax tables org/money/taxaide or call 1-888-227-7669. 2010 tax tables For more information on these programs, go to IRS. 2010 tax tables gov and enter “VITA” in the search box. 2010 tax tables Internet. 2010 tax tables    IRS. 2010 tax tables gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2010 tax tables Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 tax tables Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax tables Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2010 tax tables gov or download the IRS2Go app and select the Refund Status option. 2010 tax tables The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 tax tables Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2010 tax tables You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax tables The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 tax tables Use the Interactive Tax Assistant (ITA) to research your tax questions. 2010 tax tables No need to wait on the phone or stand in line. 2010 tax tables The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2010 tax tables When you reach the response screen, you can print the entire interview and the final response for your records. 2010 tax tables New subject areas are added on a regular basis. 2010 tax tables  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2010 tax tables gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2010 tax tables You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2010 tax tables The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2010 tax tables When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2010 tax tables Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2010 tax tables You can also ask the IRS to mail a return or an account transcript to you. 2010 tax tables Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2010 tax tables gov or by calling 1-800-908-9946. 2010 tax tables Tax return and tax account transcripts are generally available for the current year and the past three years. 2010 tax tables Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2010 tax tables Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2010 tax tables If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2010 tax tables Check the status of your amended return using Where's My Amended Return? Go to IRS. 2010 tax tables gov and enter Where's My Amended Return? in the search box. 2010 tax tables You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 tax tables It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 tax tables Make a payment using one of several safe and convenient electronic payment options available on IRS. 2010 tax tables gov. 2010 tax tables Select the Payment tab on the front page of IRS. 2010 tax tables gov for more information. 2010 tax tables Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2010 tax tables Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax tables gov. 2010 tax tables Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 tax tables Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax tables gov. 2010 tax tables Request an Electronic Filing PIN by going to IRS. 2010 tax tables gov and entering Electronic Filing PIN in the search box. 2010 tax tables Download forms, instructions and publications, including accessible versions for people with disabilities. 2010 tax tables Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2010 tax tables gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2010 tax tables An employee can answer questions about your tax account or help you set up a payment plan. 2010 tax tables Before you visit, check the Office Locator on IRS. 2010 tax tables gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2010 tax tables If you have a special need, such as a disability, you can request an appointment. 2010 tax tables Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax tables Apply for an Employer Identification Number (EIN). 2010 tax tables Go to IRS. 2010 tax tables gov and enter Apply for an EIN in the search box. 2010 tax tables Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax tables Read Internal Revenue Bulletins. 2010 tax tables Sign up to receive local and national tax news and more by email. 2010 tax tables Just click on “subscriptions” above the search box on IRS. 2010 tax tables gov and choose from a variety of options. 2010 tax tables Phone. 2010 tax tables    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax tables Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 tax tables Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2010 tax tables gov, or download the IRS2Go app. 2010 tax tables Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax tables The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 tax tables Most VITA and TCE sites offer free electronic filing. 2010 tax tables Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax tables Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax tables Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2010 tax tables If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax tables The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 tax tables Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax tables Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax tables The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 tax tables Note, the above information is for our automated hotline. 2010 tax tables Our live phone and walk-in assistors 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. 2010 tax tables Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax tables You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 tax tables It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 tax tables Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2010 tax tables You should receive your order within 10 business days. 2010 tax tables Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2010 tax tables If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2010 tax tables Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax tables The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax tables These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2010 tax tables Walk-in. 2010 tax tables   You can find a selection of forms, publications and services — in-person. 2010 tax tables Products. 2010 tax tables You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax tables Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax tables Services. 2010 tax tables You can walk in to your local TAC for face-to-face tax help. 2010 tax tables An employee can answer questions about your tax account or help you set up a payment plan. 2010 tax tables Before visiting, use the Office Locator tool on IRS. 2010 tax tables gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2010 tax tables Mail. 2010 tax tables   You can send your order for forms, instructions, and publications to the address below. 2010 tax tables You should receive a response within 10 business days after your request is received. 2010 tax tables Internal Revenue Service 1201 N. 2010 tax tables Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2010 tax tables The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax tables Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax tables   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax tables We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 tax tables You face (or your business is facing) an immediate threat of adverse action. 2010 tax tables You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax tables   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 tax tables Here's why we can help: TAS is an independent organization within the IRS. 2010 tax tables Our advocates know how to work with the IRS. 2010 tax tables Our services are free and tailored to meet your needs. 2010 tax tables We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax tables   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2010 tax tables   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax tables If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2010 tax tables Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2010 tax tables Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax tables Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax tables Sample W-2 Form This image is too large to be displayed in the current screen. 2010 tax tables Please click the link to view the image. 2010 tax tables Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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  • After Natural Disasters... Post-Disaster Scams
    In the aftermath of a major disaster, many aspects along the road to recovery will almost certainly involve your insurance (homeowners, renter/tenant, automobile, marine, flood, etc.). Taking a few immediate steps can significantly increase ability to obtain a quick settlement from your carrier. Here are some tips.
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    Experts estimate that billions of dollars have been lost as the result of fake check scams. Scams involving fake checks come in many different forms and can be very hard to identify as the printing technology used by scammers improves. Better Business Bureau warns against three common check scams and offers advice on the red flags to look out for.
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  • Fraud Email Phishing Activity Reported from National Credit Union Administration
    The National Credit Union Administration (NCUA) is reporting recently simulated NCUA email boxes. The fraudulent emails solicit credit union member participation in an Online Survey or Member Survey, and promise compensation of $40 as an inducement to respond to the email. The emails are fraudulent, and may be an attempt to obtain confidential member information. NCUA does not solicit such information from credit union members. This is a phishing activity with no NCUA activity or approval. If you have received these emails please do not respond.
  • Fraudulent "ACH and Wire transfers" E-Mails
    The Federal Deposit Insurance Corporation (FDIC) has received numerous reports of fraudulent e-mails that have the appearance of being from the FDIC. The e-mails appear to be sent from various "@fdic.gov" e-mail addresses, such as "protection@fdic.gov," "admin@administration.fdic.gov," or "service@admin.fdic.gov." They have various subject lines such as "Update for your banking account," "ACH and Wire transfers disabled," and "Banking security update."
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    Imagine getting hundreds or thousands of calls on your home, business, or cell phone, tying up the lines. And when you answer, you hear anything from dead air to recorded messages, advertisements, or even phone sex menus. It's annoying, no doubt. But it could be more than that - it could be a sign that you're being victimized by the latest scam making the rounds. This "telephone denial-of-service attack" could be the precursor to a crime targeting your bank accounts.

The 2010 Tax Tables

2010 tax tables Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. 2010 tax tables B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. 2010 tax tables C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. 2010 tax tables Copyrights, Copyrights. 2010 tax tables Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. 2010 tax tables Capitalized costs, Activities subject to the rules. 2010 tax tables , Deducting vs. 2010 tax tables Capitalizing Costs Loans, low or no interest, Loans with low or no interest. 2010 tax tables Real estate taxes, Real estate taxes. 2010 tax tables Real property, Real Property Settlement costs (fees), Settlement costs. 2010 tax tables D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. 2010 tax tables Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). 2010 tax tables Franchises, Franchises, trademarks, and trade names. 2010 tax tables Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. 2010 tax tables M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. 2010 tax tables Points, Points. 2010 tax tables Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. 2010 tax tables Real property, Real Property S Settlement costs (fees), Settlement costs. 2010 tax tables Special-use valuation, Special-use valuation. 2010 tax tables Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. 2010 tax tables T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. 2010 tax tables Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. 2010 tax tables Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. 2010 tax tables Exceptions, Exceptions. 2010 tax tables Prev  Up     Home   More Online Publications