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2011 Federal Income Tax Forms 1040 Ez

2011 federal income tax forms 1040 ez Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. 2011 federal income tax forms 1040 ez SIMPLE plans. 2011 federal income tax forms 1040 ez Qualified plans. 2011 federal income tax forms 1040 ez Ordering forms and publications. 2011 federal income tax forms 1040 ez Tax questions. 2011 federal income tax forms 1040 ez Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/pub560. 2011 federal income tax forms 1040 ez What's New Compensation limit increased for 2013 and 2014. 2011 federal income tax forms 1040 ez  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. 2011 federal income tax forms 1040 ez This limit increases to $260,000 for 2014. 2011 federal income tax forms 1040 ez Elective deferral limit for 2013 and 2014. 2011 federal income tax forms 1040 ez  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. 2011 federal income tax forms 1040 ez These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. 2011 federal income tax forms 1040 ez Defined contribution limit increased for 2013 and 2014. 2011 federal income tax forms 1040 ez  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. 2011 federal income tax forms 1040 ez This limit increases to $52,000 for 2014. 2011 federal income tax forms 1040 ez SIMPLE plan salary reduction contribution limit for 2013 and 2014. 2011 federal income tax forms 1040 ez  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. 2011 federal income tax forms 1040 ez Catch-up contribution limit remains unchanged for 2013 and 2014. 2011 federal income tax forms 1040 ez  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. 2011 federal income tax forms 1040 ez The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. 2011 federal income tax forms 1040 ez The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. 2011 federal income tax forms 1040 ez The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. 2011 federal income tax forms 1040 ez The catch-up contribution limit. 2011 federal income tax forms 1040 ez The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 2011 federal income tax forms 1040 ez See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. 2011 federal income tax forms 1040 ez All section references are to the Internal Revenue Code, unless otherwise stated. 2011 federal income tax forms 1040 ez Reminders In-plan Roth rollovers. 2011 federal income tax forms 1040 ez  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. 2011 federal income tax forms 1040 ez An in-plan Roth rollover is not treated as a distribution for most purposes. 2011 federal income tax forms 1040 ez Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. 2011 federal income tax forms 1040 ez For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. 2011 federal income tax forms 1040 ez R. 2011 federal income tax forms 1040 ez B. 2011 federal income tax forms 1040 ez 872, available at  www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/irb/2010-51_IRB/ar11. 2011 federal income tax forms 1040 ez html. 2011 federal income tax forms 1040 ez In-plan Roth rollovers expanded. 2011 federal income tax forms 1040 ez  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. 2011 federal income tax forms 1040 ez Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. 2011 federal income tax forms 1040 ez For more information, see Notice 2013-74, 2013-52 I. 2011 federal income tax forms 1040 ez R. 2011 federal income tax forms 1040 ez B. 2011 federal income tax forms 1040 ez 819, available at www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/irb/2013-52_IRB/ar11. 2011 federal income tax forms 1040 ez html. 2011 federal income tax forms 1040 ez Credit for startup costs. 2011 federal income tax forms 1040 ez  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. 2011 federal income tax forms 1040 ez The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. 2011 federal income tax forms 1040 ez You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. 2011 federal income tax forms 1040 ez You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. 2011 federal income tax forms 1040 ez At least one participant must be a non-highly compensated employee. 2011 federal income tax forms 1040 ez The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. 2011 federal income tax forms 1040 ez You. 2011 federal income tax forms 1040 ez A member of a controlled group that includes you. 2011 federal income tax forms 1040 ez A predecessor of (1) or (2). 2011 federal income tax forms 1040 ez The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. 2011 federal income tax forms 1040 ez However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. 2011 federal income tax forms 1040 ez You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. 2011 federal income tax forms 1040 ez To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. 2011 federal income tax forms 1040 ez Retirement savings contributions credit. 2011 federal income tax forms 1040 ez  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. 2011 federal income tax forms 1040 ez The maximum contribution eligible for the credit is $2,000. 2011 federal income tax forms 1040 ez To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. 2011 federal income tax forms 1040 ez For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). 2011 federal income tax forms 1040 ez Photographs of missing children. 2011 federal income tax forms 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal income tax forms 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. 2011 federal income tax forms 1040 ez In this publication, “you” refers to the employer. 2011 federal income tax forms 1040 ez See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. 2011 federal income tax forms 1040 ez This publication covers the following types of retirement plans. 2011 federal income tax forms 1040 ez SEP (simplified employee pension) plans. 2011 federal income tax forms 1040 ez SIMPLE (savings incentive match plan for employees) plans. 2011 federal income tax forms 1040 ez Qualified plans (also called H. 2011 federal income tax forms 1040 ez R. 2011 federal income tax forms 1040 ez 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. 2011 federal income tax forms 1040 ez SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. 2011 federal income tax forms 1040 ez You can deduct contributions you make to the plan for your employees. 2011 federal income tax forms 1040 ez If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. 2011 federal income tax forms 1040 ez You can also deduct trustees' fees if contributions to the plan do not cover them. 2011 federal income tax forms 1040 ez Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 2011 federal income tax forms 1040 ez Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. 2011 federal income tax forms 1040 ez These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. 2011 federal income tax forms 1040 ez What this publication covers. 2011 federal income tax forms 1040 ez   This publication contains the information you need to understand the following topics. 2011 federal income tax forms 1040 ez What type of plan to set up. 2011 federal income tax forms 1040 ez How to set up a plan. 2011 federal income tax forms 1040 ez How much you can contribute to a plan. 2011 federal income tax forms 1040 ez How much of your contribution is deductible. 2011 federal income tax forms 1040 ez How to treat certain distributions. 2011 federal income tax forms 1040 ez How to report information about the plan to the IRS and your employees. 2011 federal income tax forms 1040 ez Basic features of SEP, SIMPLE, and qualified plans. 2011 federal income tax forms 1040 ez The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. 2011 federal income tax forms 1040 ez SEP plans. 2011 federal income tax forms 1040 ez   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. 2011 federal income tax forms 1040 ez Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. 2011 federal income tax forms 1040 ez SIMPLE plans. 2011 federal income tax forms 1040 ez   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. 2011 federal income tax forms 1040 ez Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. 2011 federal income tax forms 1040 ez In addition, you will contribute matching or nonelective contributions. 2011 federal income tax forms 1040 ez The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. 2011 federal income tax forms 1040 ez Qualified plans. 2011 federal income tax forms 1040 ez   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. 2011 federal income tax forms 1040 ez However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. 2011 federal income tax forms 1040 ez Table 1. 2011 federal income tax forms 1040 ez Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). 2011 federal income tax forms 1040 ez Smaller of $51,000 or 25%1 of participant's compensation. 2011 federal income tax forms 1040 ez 2 25%1 of all participants' compensation. 2011 federal income tax forms 1040 ez 2 Any time up to the due date of employer's return (including extensions). 2011 federal income tax forms 1040 ez SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. 2011 federal income tax forms 1040 ez 4  Matching or nonelective contributions: Due date of employer's return (including extensions). 2011 federal income tax forms 1040 ez Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. 2011 federal income tax forms 1040 ez   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. 2011 federal income tax forms 1040 ez 2 Same as maximum contribution. 2011 federal income tax forms 1040 ez Any time between 1/1 and 10/1 of the calendar year. 2011 federal income tax forms 1040 ez   For a new employer coming into existence after 10/1, as soon as administratively feasible. 2011 federal income tax forms 1040 ez Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). 2011 federal income tax forms 1040 ez 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). 2011 federal income tax forms 1040 ez  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. 2011 federal income tax forms 1040 ez   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. 2011 federal income tax forms 1040 ez 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. 2011 federal income tax forms 1040 ez 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. 2011 federal income tax forms 1040 ez   By the end of the tax year. 2011 federal income tax forms 1040 ez Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. 2011 federal income tax forms 1040 ez See Minimum Funding Requirement in chapter 4. 2011 federal income tax forms 1040 ez Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. 2011 federal income tax forms 1040 ez Based on actuarial assumptions and computations. 2011 federal income tax forms 1040 ez By the end of the tax year. 2011 federal income tax forms 1040 ez 1Net earnings from self-employment must take the contribution into account. 2011 federal income tax forms 1040 ez See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . 2011 federal income tax forms 1040 ez  2Compensation is generally limited to $255,000 in 2013. 2011 federal income tax forms 1040 ez  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. 2011 federal income tax forms 1040 ez  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. 2011 federal income tax forms 1040 ez What this publication does not cover. 2011 federal income tax forms 1040 ez   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. 2011 federal income tax forms 1040 ez You may also need professional help and guidance. 2011 federal income tax forms 1040 ez   Also, this publication does not cover all the rules that may be of interest to employees. 2011 federal income tax forms 1040 ez For example, it does not cover the following topics. 2011 federal income tax forms 1040 ez The comprehensive IRA rules an employee needs to know. 2011 federal income tax forms 1040 ez These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). 2011 federal income tax forms 1040 ez The comprehensive rules that apply to distributions from retirement plans. 2011 federal income tax forms 1040 ez These rules are covered in Publication 575, Pension and Annuity Income. 2011 federal income tax forms 1040 ez The comprehensive rules that apply to section 403(b) plans. 2011 federal income tax forms 1040 ez These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2011 federal income tax forms 1040 ez Comments and suggestions. 2011 federal income tax forms 1040 ez   We welcome your comments about this publication and your suggestions for future editions. 2011 federal income tax forms 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal income tax forms 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal income tax forms 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal income tax forms 1040 ez   You can send your comments from www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/formspubs. 2011 federal income tax forms 1040 ez Click on “More Information” and then on “Give us feedback. 2011 federal income tax forms 1040 ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal income tax forms 1040 ez Ordering forms and publications. 2011 federal income tax forms 1040 ez   Visit www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 federal income tax forms 1040 ez Internal Revenue Service 1201 N. 2011 federal income tax forms 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal income tax forms 1040 ez   If you have a tax question, check the information available on IRS. 2011 federal income tax forms 1040 ez gov or call 1-800-829-1040. 2011 federal income tax forms 1040 ez We cannot answer tax questions sent to either of the above addresses. 2011 federal income tax forms 1040 ez Note. 2011 federal income tax forms 1040 ez Forms filed electronically with the Department of Labor are not available on the IRS website. 2011 federal income tax forms 1040 ez Instead, see www. 2011 federal income tax forms 1040 ez efast. 2011 federal income tax forms 1040 ez dol. 2011 federal income tax forms 1040 ez gov. 2011 federal income tax forms 1040 ez Prev  Up  Next   Home   More Online Publications
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Longest- and Shortest-Serving Commissioners of Internal Revenue

The office of Commissioner of Internal Revenue was created by an Act of Congress on July 1, 1862. The Commissioner is appointed by the President with the advice and consent of the Senate. With no set tenure, Commissioners served as long as they and the President chose. The IRS Restructuring and Reform Act of 1998 amended Code section 7803 to set a five-year term of office. The first such term was applied to the Commissioner serving when this Act became law, Charles Rossotti, beginning with the date of his appointment. He served the full five years, from November 1997 to November 2002.

Not counting those who served as Acting Commissioner between permanent appointees, these Commissioners served the shortest times in office, less than one year:

 

Name

Tenure

Dates

Robert E. Hannegan 3 months, 14 days 10/9/1943 — 1/22/1944 
William Orton 4 months  7/1/1865 — 10/31/1865 
Alfred Pleasonton 7 months, 6 days  1/3/1871 — 8/8/1871
George S. Boutwell 7 months, 16 days  7/17/1862 — 3/4/1863 
Shirley D. Peterson  11months, 18 days 2/3/1992 — 1/20/1993 

 

 

 

 


These Commissioners served the longest terms, five years or more:

 Name

Tenure

Dates 

Guy T. Helvering

10 years, 4 months 6/6/1933 — 10/8/1943
David H. Blair 8 years 5/27/1921 — 5/31/1929 
Joseph S. Miller 7 years, 7 months

3/20/1885 — 3/20/1889 and
4/19/1893 — 11/26/1896

Green B. Raum 6 years, 9 months 8/2/1876 — 4/30/1883
John W. Yerkes 6 years, 4 months 12/20/1900 — 4/30/1907
Roscoe L. Egger, Jr. 5 years, 1 month 3/14/1981 — 4/30/1986
Charles O. Rossotti 5 years 11/13/1997 — 11/12/2002 
Page Last Reviewed or Updated: 12-Feb-2014

The 2011 Federal Income Tax Forms 1040 Ez

2011 federal income tax forms 1040 ez 13. 2011 federal income tax forms 1040 ez   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 2011 federal income tax forms 1040 ez Wage limit. 2011 federal income tax forms 1040 ez Federal Income Tax WithholdingNew Form W-4 for 2014. 2011 federal income tax forms 1040 ez Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 2011 federal income tax forms 1040 ez Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 2011 federal income tax forms 1040 ez  The employee tax rate for social security is 6. 2011 federal income tax forms 1040 ez 2%. 2011 federal income tax forms 1040 ez Previously, the employee tax rate for social security was 4. 2011 federal income tax forms 1040 ez 2%. 2011 federal income tax forms 1040 ez The employer tax rate for social security remains unchanged at 6. 2011 federal income tax forms 1040 ez 2%. 2011 federal income tax forms 1040 ez The social security wage base limit is $113,700. 2011 federal income tax forms 1040 ez The Medicare tax rate is 1. 2011 federal income tax forms 1040 ez 45% each for the employee and employer, unchanged from 2012. 2011 federal income tax forms 1040 ez There is no wage base limit for Medicare tax. 2011 federal income tax forms 1040 ez Additional Medicare Tax. 2011 federal income tax forms 1040 ez  In addition to withholding Medicare tax at 1. 2011 federal income tax forms 1040 ez 45%, you must withhold a 0. 2011 federal income tax forms 1040 ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Additional Medicare Tax is only imposed on the employee. 2011 federal income tax forms 1040 ez There is no employer share of Additional Medicare Tax. 2011 federal income tax forms 1040 ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez For more information on Additional Medicare Tax, visit IRS. 2011 federal income tax forms 1040 ez gov and enter “Additional Medicare Tax” in the search box. 2011 federal income tax forms 1040 ez Leave-based donation programs to aid victims of Hurricane Sandy. 2011 federal income tax forms 1040 ez  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2011 federal income tax forms 1040 ez The donated leave will not be included in the income or wages of the employee. 2011 federal income tax forms 1040 ez The employer may deduct the cash payments as business expenses or charitable contributions. 2011 federal income tax forms 1040 ez For more information, see Notice 2012-69, 2012-51 I. 2011 federal income tax forms 1040 ez R. 2011 federal income tax forms 1040 ez B. 2011 federal income tax forms 1040 ez 712, available at www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/irb/2012-51_IRB/ar09. 2011 federal income tax forms 1040 ez html. 2011 federal income tax forms 1040 ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2011 federal income tax forms 1040 ez  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2011 federal income tax forms 1040 ez Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez For more information, visit IRS. 2011 federal income tax forms 1040 ez gov and enter “work opportunity credit” in the search box. 2011 federal income tax forms 1040 ez What's New for 2014 Social security and Medicare tax for 2014. 2011 federal income tax forms 1040 ez  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2011 federal income tax forms 1040 ez The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2011 federal income tax forms 1040 ez There is no limit on the amount of wages subject to Medicare tax. 2011 federal income tax forms 1040 ez Reminders Additional employment tax information for farmers. 2011 federal income tax forms 1040 ez  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 2011 federal income tax forms 1040 ez For the latest information about employment tax developments impacting farmers, go to www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/pub51. 2011 federal income tax forms 1040 ez Correcting a previously filed Form 943. 2011 federal income tax forms 1040 ez  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2011 federal income tax forms 1040 ez Form 943-X is filed separately from Form 943. 2011 federal income tax forms 1040 ez For more information on correcting Form 943, see the Instructions for Form 943-X. 2011 federal income tax forms 1040 ez Federal tax deposits must be made by electronic funds transfer. 2011 federal income tax forms 1040 ez  You must use electronic funds transfer to make all federal tax deposits. 2011 federal income tax forms 1040 ez Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 federal income tax forms 1040 ez EFTPS is a free service provided by the Department of Treasury. 2011 federal income tax forms 1040 ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 federal income tax forms 1040 ez For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2011 federal income tax forms 1040 ez To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 federal income tax forms 1040 ez eftps. 2011 federal income tax forms 1040 ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 federal income tax forms 1040 ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2011 federal income tax forms 1040 ez Important Dates for 2014 You should take the action indicated by the dates listed. 2011 federal income tax forms 1040 ez See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 2011 federal income tax forms 1040 ez Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 2011 federal income tax forms 1040 ez For these dates, see Publication 509, Tax Calendars (For use in 2014). 2011 federal income tax forms 1040 ez Note. 2011 federal income tax forms 1040 ez  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. 2011 federal income tax forms 1040 ez A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 2011 federal income tax forms 1040 ez For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 2011 federal income tax forms 1040 ez See Private delivery services in Publication 51 (Circular A). 2011 federal income tax forms 1040 ez Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 2011 federal income tax forms 1040 ez Statewide holidays no longer apply. 2011 federal income tax forms 1040 ez For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 2011 federal income tax forms 1040 ez Fiscal year taxpayers. 2011 federal income tax forms 1040 ez  The due dates listed below apply whether you use a calendar or a fiscal year. 2011 federal income tax forms 1040 ez By January 31. 2011 federal income tax forms 1040 ez   File Form 943 with the IRS. 2011 federal income tax forms 1040 ez If you deposited all Form 943 taxes when due, you have 10 additional days to file. 2011 federal income tax forms 1040 ez Furnish each employee with a completed Form W-2, Wage and Tax Statement. 2011 federal income tax forms 1040 ez Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2011 federal income tax forms 1040 ez File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2011 federal income tax forms 1040 ez If you deposited all the FUTA tax when due, you have 10 additional days to file. 2011 federal income tax forms 1040 ez File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 2011 federal income tax forms 1040 ez If you deposited all Form 945 taxes when due, you have 10 additional days to file. 2011 federal income tax forms 1040 ez By February 15. 2011 federal income tax forms 1040 ez  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 2011 federal income tax forms 1040 ez On February 16. 2011 federal income tax forms 1040 ez  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez By February 28. 2011 federal income tax forms 1040 ez   File paper Forms 1099 and 1096. 2011 federal income tax forms 1040 ez File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Information Returns, with the IRS. 2011 federal income tax forms 1040 ez For electronically filed returns, see By March 31 below. 2011 federal income tax forms 1040 ez File paper Forms W-2 and W-3. 2011 federal income tax forms 1040 ez File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 2011 federal income tax forms 1040 ez For electronically filed returns, see By March 31 below. 2011 federal income tax forms 1040 ez By March 31. 2011 federal income tax forms 1040 ez   File electronic Forms W-2 and 1099. 2011 federal income tax forms 1040 ez File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez socialsecurity. 2011 federal income tax forms 1040 ez gov/employer. 2011 federal income tax forms 1040 ez For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 2011 federal income tax forms 1040 ez By April 30, July 31, October 31, and January 31. 2011 federal income tax forms 1040 ez   Deposit FUTA taxes. 2011 federal income tax forms 1040 ez Deposit FUTA tax due if it is more than $500. 2011 federal income tax forms 1040 ez Before December 1. 2011 federal income tax forms 1040 ez  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 2011 federal income tax forms 1040 ez Introduction You are generally required to withhold federal income tax from the wages of your employees. 2011 federal income tax forms 1040 ez You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 2011 federal income tax forms 1040 ez You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 federal income tax forms 1040 ez This chapter includes information about these taxes. 2011 federal income tax forms 1040 ez You must also pay self-employment tax on your net earnings from farming. 2011 federal income tax forms 1040 ez See chapter 12 for information on self-employment tax. 2011 federal income tax forms 1040 ez Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 2011 federal income tax forms 1040 ez Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 2011 federal income tax forms 1040 ez Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 2011 federal income tax forms 1040 ez Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 2011 federal income tax forms 1040 ez Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 2011 federal income tax forms 1040 ez Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 2011 federal income tax forms 1040 ez Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 2011 federal income tax forms 1040 ez Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2011 federal income tax forms 1040 ez For more information, see Publication 51 (Circular A). 2011 federal income tax forms 1040 ez Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2011 federal income tax forms 1040 ez This is so even when you give the employee freedom of action. 2011 federal income tax forms 1040 ez What matters is that you have the right to control the details of how the services are performed. 2011 federal income tax forms 1040 ez You are responsible for withholding and paying employment taxes for your employees. 2011 federal income tax forms 1040 ez You are also required to file employment tax returns. 2011 federal income tax forms 1040 ez These requirements do not apply to amounts that you pay to independent contractors. 2011 federal income tax forms 1040 ez See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2011 federal income tax forms 1040 ez If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 2011 federal income tax forms 1040 ez Special rules apply to crew leaders. 2011 federal income tax forms 1040 ez See Crew Leaders , later. 2011 federal income tax forms 1040 ez Employer identification number (EIN). 2011 federal income tax forms 1040 ez   If you have employees, you must have an EIN. 2011 federal income tax forms 1040 ez If you do not have an EIN, you may apply for one online. 2011 federal income tax forms 1040 ez Go to IRS. 2011 federal income tax forms 1040 ez gov and click on the Apply for an EIN Online link under Tools. 2011 federal income tax forms 1040 ez You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2011 federal income tax forms 1040 ez The hours of operation for both numbers are Monday–Friday form 7:00 a. 2011 federal income tax forms 1040 ez m. 2011 federal income tax forms 1040 ez –7:00 p. 2011 federal income tax forms 1040 ez m. 2011 federal income tax forms 1040 ez local time (Alaska and Hawaii follow Pacific time). 2011 federal income tax forms 1040 ez You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2011 federal income tax forms 1040 ez Employee's social security number (SSN). 2011 federal income tax forms 1040 ez   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 2011 federal income tax forms 1040 ez Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 2011 federal income tax forms 1040 ez It is also available from the SSA's website at www. 2011 federal income tax forms 1040 ez socialsecurity. 2011 federal income tax forms 1040 ez gov. 2011 federal income tax forms 1040 ez   The employee must furnish evidence of age, identity, and U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizenship or lawful immigration status permitting employment with the Form SS-5. 2011 federal income tax forms 1040 ez An employee who is age 18 or older must appear in person with this evidence at an SSA office. 2011 federal income tax forms 1040 ez Form I-9. 2011 federal income tax forms 1040 ez    You must verify that each new employee is legally eligible to work in the United States. 2011 federal income tax forms 1040 ez This includes completing the Form I-9, Employment Eligibility Verification. 2011 federal income tax forms 1040 ez Form I-9 is available from the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 2011 federal income tax forms 1040 ez Form I-9 is also available from the USCIS website at www. 2011 federal income tax forms 1040 ez uscis. 2011 federal income tax forms 1040 ez gov. 2011 federal income tax forms 1040 ez You can also contact the USCIS at 1-800-375-5283 for more information. 2011 federal income tax forms 1040 ez New hire reporting. 2011 federal income tax forms 1040 ez   You are required to report any new employee to a designated state new hire registry. 2011 federal income tax forms 1040 ez Many states accept a copy of Form W-4 with employer information added. 2011 federal income tax forms 1040 ez Visit the Office of Child Support Enforcement website at www. 2011 federal income tax forms 1040 ez acf. 2011 federal income tax forms 1040 ez hhs. 2011 federal income tax forms 1040 ez gov/programs/cse/newhire for more information. 2011 federal income tax forms 1040 ez Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 2011 federal income tax forms 1040 ez However, certain exemptions may apply to wages paid to your child, spouse, or parent. 2011 federal income tax forms 1040 ez Exemptions for your child. 2011 federal income tax forms 1040 ez   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 2011 federal income tax forms 1040 ez However, see Nonexempt services of a child or spouse , later. 2011 federal income tax forms 1040 ez Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 2011 federal income tax forms 1040 ez Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 2011 federal income tax forms 1040 ez Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 2011 federal income tax forms 1040 ez Exemptions for your spouse. 2011 federal income tax forms 1040 ez   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 2011 federal income tax forms 1040 ez   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 2011 federal income tax forms 1040 ez Nonexempt services of a child or spouse. 2011 federal income tax forms 1040 ez   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 2011 federal income tax forms 1040 ez A corporation, even if it is controlled by you. 2011 federal income tax forms 1040 ez A partnership, even if you are a partner. 2011 federal income tax forms 1040 ez This does not apply to wages paid to your child if each partner is a parent of the child. 2011 federal income tax forms 1040 ez An estate or trust, even if it is the estate of a deceased parent. 2011 federal income tax forms 1040 ez In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 2011 federal income tax forms 1040 ez Exemptions for your parent. 2011 federal income tax forms 1040 ez   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 2011 federal income tax forms 1040 ez Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 2011 federal income tax forms 1040 ez You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 2011 federal income tax forms 1040 ez You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2011 federal income tax forms 1040 ez   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 2011 federal income tax forms 1040 ez Qualified joint venture. 2011 federal income tax forms 1040 ez   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 2011 federal income tax forms 1040 ez For more information about qualified joint ventures, see chapter 12. 2011 federal income tax forms 1040 ez Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 2011 federal income tax forms 1040 ez Social security and Medicare taxes. 2011 federal income tax forms 1040 ez   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 2011 federal income tax forms 1040 ez The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 2011 federal income tax forms 1040 ez The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 2011 federal income tax forms 1040 ez Federal income tax withholding. 2011 federal income tax forms 1040 ez   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 2011 federal income tax forms 1040 ez Federal unemployment (FUTA) tax. 2011 federal income tax forms 1040 ez   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 2011 federal income tax forms 1040 ez The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 2011 federal income tax forms 1040 ez Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 2011 federal income tax forms 1040 ez   The farmer is the employer of workers furnished by a crew leader in all other situations. 2011 federal income tax forms 1040 ez In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 2011 federal income tax forms 1040 ez For example, some farmers employ individuals to recruit farmworkers exclusively for them. 2011 federal income tax forms 1040 ez Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 2011 federal income tax forms 1040 ez The farmer is the employer in these cases. 2011 federal income tax forms 1040 ez For information about common-law employees, see section 1 of Publication 15-A. 2011 federal income tax forms 1040 ez For information about crew leaders, see the Department of Labor website at www. 2011 federal income tax forms 1040 ez dol. 2011 federal income tax forms 1040 ez gov/whd/regs/compliance/whdfs49. 2011 federal income tax forms 1040 ez htm. 2011 federal income tax forms 1040 ez Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 2011 federal income tax forms 1040 ez You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 2011 federal income tax forms 1040 ez The $150 test applies separately to each farmworker that you employ. 2011 federal income tax forms 1040 ez If you employ a family of workers, each member is treated separately. 2011 federal income tax forms 1040 ez Do not count wages paid by other employers. 2011 federal income tax forms 1040 ez You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 2011 federal income tax forms 1040 ez If the $2,500 test for the group is not met, the $150 test for an employee still applies. 2011 federal income tax forms 1040 ez Exceptions. 2011 federal income tax forms 1040 ez   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 2011 federal income tax forms 1040 ez However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 2011 federal income tax forms 1040 ez   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 2011 federal income tax forms 1040 ez   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 2011 federal income tax forms 1040 ez Religious exemption. 2011 federal income tax forms 1040 ez   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 2011 federal income tax forms 1040 ez This exemption is available only if both the employee and the employer are members of the group or division. 2011 federal income tax forms 1040 ez   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2011 federal income tax forms 1040 ez Cash wages. 2011 federal income tax forms 1040 ez   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 2011 federal income tax forms 1040 ez Cash wages include checks, money orders, and any kind of money or cash. 2011 federal income tax forms 1040 ez   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 2011 federal income tax forms 1040 ez Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 2011 federal income tax forms 1040 ez For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 2011 federal income tax forms 1040 ez socialsecurity. 2011 federal income tax forms 1040 ez gov. 2011 federal income tax forms 1040 ez Noncash wages. 2011 federal income tax forms 1040 ez    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 2011 federal income tax forms 1040 ez Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 2011 federal income tax forms 1040 ez However, they are subject to these taxes if the substance of the transaction is a cash payment. 2011 federal income tax forms 1040 ez For information on lodging provided as a condition of employment, see Publication 15-B. 2011 federal income tax forms 1040 ez   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 2011 federal income tax forms 1040 ez Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 2011 federal income tax forms 1040 ez Tax rates and social security wage limit. 2011 federal income tax forms 1040 ez   For 2013, the employer and the employee will pay the following taxes. 2011 federal income tax forms 1040 ez The employer and employee each pay 6. 2011 federal income tax forms 1040 ez 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 2011 federal income tax forms 1040 ez The employer and employee each pay 1. 2011 federal income tax forms 1040 ez 45% of cash wages for Medicare tax (hospital insurance). 2011 federal income tax forms 1040 ez The employee pays 0. 2011 federal income tax forms 1040 ez 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 2011 federal income tax forms 1040 ez Wage limit. 2011 federal income tax forms 1040 ez   The limit on wages subject to the social security tax for 2013 is $113,700. 2011 federal income tax forms 1040 ez There is no limit on wages subject to the Medicare tax. 2011 federal income tax forms 1040 ez All covered wages are subject to the Medicare tax. 2011 federal income tax forms 1040 ez Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 2011 federal income tax forms 1040 ez Paying employee's share. 2011 federal income tax forms 1040 ez   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 2011 federal income tax forms 1040 ez It is additional income to the employee. 2011 federal income tax forms 1040 ez You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 2011 federal income tax forms 1040 ez Example. 2011 federal income tax forms 1040 ez Jane operates a small family fruit farm. 2011 federal income tax forms 1040 ez She employs day laborers in the picking season to enable her to timely get her crop to market. 2011 federal income tax forms 1040 ez She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 2011 federal income tax forms 1040 ez When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 2011 federal income tax forms 1040 ez For 2013, Jane paid Mary $1,000 during the year. 2011 federal income tax forms 1040 ez Susan enters $1,076. 2011 federal income tax forms 1040 ez 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 2011 federal income tax forms 1040 ez 50 social security and Medicare taxes paid for Mary). 2011 federal income tax forms 1040 ez She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 2011 federal income tax forms 1040 ez Additional Medicare Tax. 2011 federal income tax forms 1040 ez   In addition to withholding Medicare tax at 1. 2011 federal income tax forms 1040 ez 45%, you must withhold a 0. 2011 federal income tax forms 1040 ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Additional Medicare Tax is only imposed on the employee. 2011 federal income tax forms 1040 ez There is no employer share of Additional Medicare Tax. 2011 federal income tax forms 1040 ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2011 federal income tax forms 1040 ez   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). 2011 federal income tax forms 1040 ez For more information on Additional Medicare Tax, visit IRS. 2011 federal income tax forms 1040 ez gov and enter “Additional Medicare Tax” in the search box. 2011 federal income tax forms 1040 ez Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2011 federal income tax forms 1040 ez Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 2011 federal income tax forms 1040 ez The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 2011 federal income tax forms 1040 ez Form W-4. 2011 federal income tax forms 1040 ez   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 2011 federal income tax forms 1040 ez In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 2011 federal income tax forms 1040 ez An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 2011 federal income tax forms 1040 ez   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 2011 federal income tax forms 1040 ez   You should give each new employee a Form W-4 as soon as you hire the employee. 2011 federal income tax forms 1040 ez For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 2011 federal income tax forms 1040 ez Have the employee complete and return the form to you before the first payday. 2011 federal income tax forms 1040 ez If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 2011 federal income tax forms 1040 ez New Form W-4 for 2014. 2011 federal income tax forms 1040 ez   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2011 federal income tax forms 1040 ez Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 2011 federal income tax forms 1040 ez You cannot accept substitute Forms W-4 developed by employees. 2011 federal income tax forms 1040 ez How to figure withholding. 2011 federal income tax forms 1040 ez   You can use one of several methods to determine the amount to withhold. 2011 federal income tax forms 1040 ez The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 2011 federal income tax forms 1040 ez Publication 51 (Circular A) also contains additional information about federal income tax withholding. 2011 federal income tax forms 1040 ez Nonemployee compensation. 2011 federal income tax forms 1040 ez   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 2011 federal income tax forms 1040 ez However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 2011 federal income tax forms 1040 ez For more information, see the Instructions for Form 1099-MISC. 2011 federal income tax forms 1040 ez Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 2011 federal income tax forms 1040 ez However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 2011 federal income tax forms 1040 ez You meet the notification requirement by giving each employee any of the following. 2011 federal income tax forms 1040 ez Form W-2, which contains EIC notification on the back of Copy B. 2011 federal income tax forms 1040 ez A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 2011 federal income tax forms 1040 ez Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2011 federal income tax forms 1040 ez Your own written statement with the exact wording of Notice 797. 2011 federal income tax forms 1040 ez For more information, see Publication 51 (Circular A). 2011 federal income tax forms 1040 ez Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 2011 federal income tax forms 1040 ez You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 2011 federal income tax forms 1040 ez If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 2011 federal income tax forms 1040 ez You must also pay the employer's share of social security and Medicare taxes. 2011 federal income tax forms 1040 ez There is no employer share of Additional Medicare Tax. 2011 federal income tax forms 1040 ez Form 943. 2011 federal income tax forms 1040 ez   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 2011 federal income tax forms 1040 ez Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 2011 federal income tax forms 1040 ez Deposits. 2011 federal income tax forms 1040 ez   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 2011 federal income tax forms 1040 ez However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 2011 federal income tax forms 1040 ez   For more information on deposit rules, see Publication 51 (Circular A). 2011 federal income tax forms 1040 ez Electronic deposit requirement. 2011 federal income tax forms 1040 ez   You must use electronic funds transfer to make all federal tax deposits. 2011 federal income tax forms 1040 ez Generally, electronic funds transfers are made using EFTPS. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 federal income tax forms 1040 ez EFTPS is a free service provided by the Department of Treasury. 2011 federal income tax forms 1040 ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 federal income tax forms 1040 ez   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2011 federal income tax forms 1040 ez To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 federal income tax forms 1040 ez eftps. 2011 federal income tax forms 1040 ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 federal income tax forms 1040 ez Additional information about EFTPS is also available in Publication 966. 2011 federal income tax forms 1040 ez Form W-2. 2011 federal income tax forms 1040 ez   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 2011 federal income tax forms 1040 ez However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 2011 federal income tax forms 1040 ez The date the employee requests the form. 2011 federal income tax forms 1040 ez The date you make your final payment of wages to the employee. 2011 federal income tax forms 1040 ez Compensation paid to H-2A visa holders. 2011 federal income tax forms 1040 ez   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. 2011 federal income tax forms 1040 ez Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2011 federal income tax forms 1040 ez   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2011 federal income tax forms 1040 ez In this case, the worker must give the employer a completed Form W-4. 2011 federal income tax forms 1040 ez Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2011 federal income tax forms 1040 ez   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Trust fund recovery penalty. 2011 federal income tax forms 1040 ez   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 2011 federal income tax forms 1040 ez A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 2011 federal income tax forms 1040 ez A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 2011 federal income tax forms 1040 ez   Willfully means voluntarily, consciously, and intentionally. 2011 federal income tax forms 1040 ez Paying other expenses of the business instead of the taxes due is acting willfully. 2011 federal income tax forms 1040 ez Consequences of treating an employee as an independent contractor. 2011 federal income tax forms 1040 ez   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 2011 federal income tax forms 1040 ez See Publication 15-A for more information. 2011 federal income tax forms 1040 ez Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 2011 federal income tax forms 1040 ez You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 2011 federal income tax forms 1040 ez You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 2011 federal income tax forms 1040 ez These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 2011 federal income tax forms 1040 ez See Family Employees , earlier. 2011 federal income tax forms 1040 ez Alien farmworkers. 2011 federal income tax forms 1040 ez   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 2011 federal income tax forms 1040 ez However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 2011 federal income tax forms 1040 ez Commodity wages. 2011 federal income tax forms 1040 ez   Payments in kind for farm labor are not cash wages. 2011 federal income tax forms 1040 ez Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 2011 federal income tax forms 1040 ez Tax rate and credit. 2011 federal income tax forms 1040 ez   The gross FUTA tax rate is 6. 2011 federal income tax forms 1040 ez 0% of the first $7,000 cash wages you pay to each employee during the year. 2011 federal income tax forms 1040 ez However, you are given a credit of up to 5. 2011 federal income tax forms 1040 ez 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 2011 federal income tax forms 1040 ez If your state tax rate (experience rate) is less than 5. 2011 federal income tax forms 1040 ez 4%, you may still be allowed the full 5. 2011 federal income tax forms 1040 ez 4% credit. 2011 federal income tax forms 1040 ez   If you do not pay the state tax, you cannot take the credit. 2011 federal income tax forms 1040 ez If you are exempt from state unemployment tax for any reason, the full 6. 2011 federal income tax forms 1040 ez 0% rate applies. 2011 federal income tax forms 1040 ez See the Instructions for Form 940 for additional information. 2011 federal income tax forms 1040 ez More information. 2011 federal income tax forms 1040 ez   For more information on FUTA tax, see Publication 51 (Circular A). 2011 federal income tax forms 1040 ez Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 2011 federal income tax forms 1040 ez It must not be collected or deducted from the wages of your employees. 2011 federal income tax forms 1040 ez Form 940. 2011 federal income tax forms 1040 ez   Report FUTA tax on Form 940. 2011 federal income tax forms 1040 ez The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 2011 federal income tax forms 1040 ez Deposits. 2011 federal income tax forms 1040 ez   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 2011 federal income tax forms 1040 ez If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 2011 federal income tax forms 1040 ez You can add it to the tax for the next quarter. 2011 federal income tax forms 1040 ez If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 2011 federal income tax forms 1040 ez If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 2011 federal income tax forms 1040 ez Electronic deposit requirement. 2011 federal income tax forms 1040 ez   You must use electronic funds transfer to make all federal tax deposits. 2011 federal income tax forms 1040 ez Generally, electronic funds transfers are made using EFTPS. 2011 federal income tax forms 1040 ez 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. 2011 federal income tax forms 1040 ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 federal income tax forms 1040 ez EFTPS is a free service provided by the Department of Treasury. 2011 federal income tax forms 1040 ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 federal income tax forms 1040 ez   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2011 federal income tax forms 1040 ez To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 federal income tax forms 1040 ez eftps. 2011 federal income tax forms 1040 ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 federal income tax forms 1040 ez Additional information about EFTPS is also available in Publication 966. 2011 federal income tax forms 1040 ez Prev  Up  Next   Home   More Online Publications