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2012 940 Tax Form

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2012 940 Tax Form

2012 940 tax form 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. 2012 940 tax form Filing options when no return is required. 2012 940 tax form 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. 2012 940 tax form Claim for refund process. 2012 940 tax form 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. 2012 940 tax form The worker is your employee if you can control not only what work is done, but how it is done. 2012 940 tax form 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. 2012 940 tax form It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 2012 940 tax form Example. 2012 940 tax form You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 2012 940 tax form Betty follows your specific instructions about household and child care duties. 2012 940 tax form You provide the household equipment and supplies that Betty needs to do her work. 2012 940 tax form Betty is your household employee. 2012 940 tax form Household work. 2012 940 tax form   Household work is work done in or around your home. 2012 940 tax form 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. 2012 940 tax form Workers who are not your employees. 2012 940 tax form   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 2012 940 tax form A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 2012 940 tax form   A worker who performs child care services for you in his or her home generally is not your employee. 2012 940 tax form   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 2012 940 tax form Example. 2012 940 tax form You made an agreement with John Peters to care for your lawn. 2012 940 tax form John runs a lawn care business and offers his services to the general public. 2012 940 tax form He provides his own tools and supplies, and he hires and pays any helpers he needs. 2012 940 tax form Neither John nor his helpers are your household employees. 2012 940 tax form More information. 2012 940 tax form   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 2012 940 tax form 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. 2012 940 tax form When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 2012 940 tax form S. 2012 940 tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2012 940 tax form 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. 2012 940 tax form You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 2012 940 tax form Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 2012 940 tax form You should keep the completed Form I-9 in your own records. 2012 940 tax form Do not submit it to the IRS, the USCIS, or any other government or other entity. 2012 940 tax form The form must be kept available for review upon notice by an authorized U. 2012 940 tax form S. 2012 940 tax form Government official. 2012 940 tax form Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 2012 940 tax form Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 2012 940 tax form uscis. 2012 940 tax form gov. 2012 940 tax form 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. 2012 940 tax form You also can visit the USCIS website at www. 2012 940 tax form uscis. 2012 940 tax form gov to get Form I-9. 2012 940 tax form For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 2012 940 tax form 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. 2012 940 tax form To find out, read Table 1. 2012 940 tax form You do not need to withhold federal income tax from your household employee's wages. 2012 940 tax form But if your employee asks you to withhold it, you can. 2012 940 tax form See Do You Need To Withhold Federal Income Tax, later. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form The rest of this publication does not apply to you. 2012 940 tax form State employment taxes. 2012 940 tax form   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 2012 940 tax form For a list of state unemployment tax agencies, visit the U. 2012 940 tax form S. 2012 940 tax form Department of Labor's website at www. 2012 940 tax form workforcesecurity. 2012 940 tax form doleta. 2012 940 tax form gov/unemploy/agencies. 2012 940 tax form asp. 2012 940 tax form You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2012 940 tax form    Table 1. 2012 940 tax form Do You Need To Pay Employment Taxes? IF you . 2012 940 tax form . 2012 940 tax form . 2012 940 tax form THEN you need to . 2012 940 tax form . 2012 940 tax form . 2012 940 tax form A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 2012 940 tax form Withhold and pay social security and Medicare taxes. 2012 940 tax form The taxes are 15. 2012 940 tax form 3%1 of cash wages. 2012 940 tax form Your employee's share is 7. 2012 940 tax form 65%1. 2012 940 tax form   (You can choose to pay it yourself and not withhold it. 2012 940 tax form ) Your share is 7. 2012 940 tax form 65%. 2012 940 tax form   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). 2012 940 tax form B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 2012 940 tax form Pay federal unemployment tax. 2012 940 tax form The tax is 6% of cash wages. 2012 940 tax form Wages over $7,000 a year per employee are not taxed. 2012 940 tax form You also may owe state unemployment tax. 2012 940 tax form   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 2012 940 tax form 1In addition to withholding Medicare tax at 1. 2012 940 tax form 45%, you must withhold a 0. 2012 940 tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 940 tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 940 tax form Additional Medicare Tax is only imposed on the employee. 2012 940 tax form There is no employer share of Additional Medicare Tax. 2012 940 tax form 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. 2012 940 tax form Note. 2012 940 tax form If neither A nor B above applies, you do not need to pay any federal employment taxes. 2012 940 tax form But you may still need to pay state employment taxes. 2012 940 tax form Table 2. 2012 940 tax form Household Employer's Checklist You may need to do the following things when you have a household employee. 2012 940 tax form   When you hire a household employee: □ Find out if the person can legally work in the United States. 2012 940 tax form  □ Find out if you need to pay state taxes. 2012 940 tax form When you pay your household employee: □ Withhold social security and Medicare taxes. 2012 940 tax form  □ Withhold federal income tax. 2012 940 tax form  □ Decide how you will make tax payments. 2012 940 tax form  □ Keep records. 2012 940 tax form By February 2, 2015: □ Get an employer identification number (EIN). 2012 940 tax form  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 2012 940 tax form 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). 2012 940 tax form 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). 2012 940 tax form  If you do not have to file a return, file Schedule H by itself. 2012 940 tax form Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 2012 940 tax form The Medicare tax pays for hospital insurance. 2012 940 tax form Both you and your household employee may owe social security and Medicare taxes. 2012 940 tax form Your share is 7. 2012 940 tax form 65% (6. 2012 940 tax form 2% for social security tax and 1. 2012 940 tax form 45% for Medicare tax) of the employee's social security and Medicare wages. 2012 940 tax form Your employee's share is also 7. 2012 940 tax form 65% (6. 2012 940 tax form 2% for social security tax and 1. 2012 940 tax form 45% for Medicare tax). 2012 940 tax form In addition to withholding Medicare tax at 1. 2012 940 tax form 45%, you must withhold a 0. 2012 940 tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 940 tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 940 tax form Additional Medicare Tax is only imposed on the employee. 2012 940 tax form There is no employer share of Additional Medicare Tax. 2012 940 tax form 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. 2012 940 tax form For more information on Additional Medicare Tax, visit IRS. 2012 940 tax form gov and enter “Additional Medicare Tax” in the search box. 2012 940 tax form Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2012 940 tax form You are responsible for payment of your employee's share of the taxes as well as your own. 2012 940 tax form You can either withhold your employee's share from the employee's wages or pay it from your own funds. 2012 940 tax form If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 2012 940 tax form Pay the taxes as discussed under How Do You Make Tax Payments, later. 2012 940 tax form Also, see What Forms Must You File, later. 2012 940 tax form Social security and Medicare wages. 2012 940 tax form   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 2012 940 tax form   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. 2012 940 tax form However, any noncash wages you pay do not count as social security and Medicare wages. 2012 940 tax form   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. 2012 940 tax form Cash wages. 2012 940 tax form   Cash wages include wages you pay by check, money order, etc. 2012 940 tax form Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 2012 940 tax form However, cash you give your employee in place of these items is included in cash wages. 2012 940 tax form State disability payments treated as wages. 2012 940 tax form   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 2012 940 tax form For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 2012 940 tax form Wages not counted. 2012 940 tax form   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. 2012 940 tax form Your spouse. 2012 940 tax form Your child who is under the age of 21. 2012 940 tax form Your parent. 2012 940 tax form Exception: Count these wages if both the following conditions apply. 2012 940 tax form Your parent cares for your child who is either of the following. 2012 940 tax form 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. 2012 940 tax form Your marital status is one of the following. 2012 940 tax form 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. 2012 940 tax form An employee who is under the age of 18 at any time during the year. 2012 940 tax form Exception: Count these wages if providing household services is the employee's principal occupation. 2012 940 tax form If the employee is a student, providing household services is not considered to be his or her principal occupation. 2012 940 tax form 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. 2012 940 tax form Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 2012 940 tax form See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 2012 940 tax form Withholding the employee's share. 2012 940 tax form   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. 2012 940 tax form However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 2012 940 tax form   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. 2012 940 tax form 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. 2012 940 tax form   Withhold 7. 2012 940 tax form 65% (6. 2012 940 tax form 2% for social security tax and 1. 2012 940 tax form 45% for Medicare tax) from each payment of social security and Medicare wages. 2012 940 tax form Generally, you can use Table 3 to figure the proper amount to withhold. 2012 940 tax form You will pay the amount withheld to the IRS with your share of the taxes. 2012 940 tax form Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 2012 940 tax form Table 3. 2012 940 tax form Employee Social Security (6. 2012 940 tax form 2%) and Medicare (1. 2012 940 tax form 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 2012 940 tax form ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2012 940 tax form For example, on a wage payment of $180, the employee social security tax is $11. 2012 940 tax form 16 ($6. 2012 940 tax form 20 tax on $100 plus $4. 2012 940 tax form 96 on $80 wages). 2012 940 tax form The employee Medicare tax is $2. 2012 940 tax form 61 ($1. 2012 940 tax form 45 tax on $100 plus $1. 2012 940 tax form 16 on $80 wages). 2012 940 tax form 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. 2012 940 tax form 00 . 2012 940 tax form $ . 2012 940 tax form 06 $ . 2012 940 tax form 01 $ 51. 2012 940 tax form 00 . 2012 940 tax form $ 3. 2012 940 tax form 16 $ . 2012 940 tax form 74 2. 2012 940 tax form 00 . 2012 940 tax form . 2012 940 tax form 12 . 2012 940 tax form 03 52. 2012 940 tax form 00 . 2012 940 tax form 3. 2012 940 tax form 22 . 2012 940 tax form 75 3. 2012 940 tax form 00 . 2012 940 tax form . 2012 940 tax form 19 . 2012 940 tax form 04 53. 2012 940 tax form 00 . 2012 940 tax form 3. 2012 940 tax form 29 . 2012 940 tax form 77 4. 2012 940 tax form 00 . 2012 940 tax form . 2012 940 tax form 25 . 2012 940 tax form 06 54. 2012 940 tax form 00 . 2012 940 tax form 3. 2012 940 tax form 35 . 2012 940 tax form 78 5. 2012 940 tax form 00 . 2012 940 tax form . 2012 940 tax form 31 . 2012 940 tax form 07 55. 2012 940 tax form 00 . 2012 940 tax form 3. 2012 940 tax form 41 . 2012 940 tax form 80 6. 2012 940 tax form 00 . 2012 940 tax form . 2012 940 tax form 37 . 2012 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73 . 2012 940 tax form 64 94. 2012 940 tax form 00 . 2012 940 tax form 5. 2012 940 tax form 83 1. 2012 940 tax form 36 45. 2012 940 tax form 00 . 2012 940 tax form 2. 2012 940 tax form 79 . 2012 940 tax form 65 95. 2012 940 tax form 00 . 2012 940 tax form 5. 2012 940 tax form 89 1. 2012 940 tax form 38 46. 2012 940 tax form 00 . 2012 940 tax form 2. 2012 940 tax form 85 . 2012 940 tax form 67 96. 2012 940 tax form 00 . 2012 940 tax form 5. 2012 940 tax form 95 1. 2012 940 tax form 39 47. 2012 940 tax form 00 . 2012 940 tax form 2. 2012 940 tax form 91 . 2012 940 tax form 68 97. 2012 940 tax form 00 . 2012 940 tax form 6. 2012 940 tax form 01 1. 2012 940 tax form 41 48. 2012 940 tax form 00 . 2012 940 tax form 2. 2012 940 tax form 98 . 2012 940 tax form 70 98. 2012 940 tax form 00 . 2012 940 tax form 6. 2012 940 tax form 08 1. 2012 940 tax form 42 49. 2012 940 tax form 00 . 2012 940 tax form 3. 2012 940 tax form 04 . 2012 940 tax form 71 99. 2012 940 tax form 00 . 2012 940 tax form 6. 2012 940 tax form 14 1. 2012 940 tax form 44 50. 2012 940 tax form 00 . 2012 940 tax form 3. 2012 940 tax form 10 . 2012 940 tax form 73 100. 2012 940 tax form 00 . 2012 940 tax form 6. 2012 940 tax form 20 1. 2012 940 tax form 45 1In addition to withholding Medicare tax at 1. 2012 940 tax form 45%, you must withhold a 0. 2012 940 tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 940 tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 940 tax form Additional Medicare Tax is only imposed on the employee. 2012 940 tax form There is no employer share of Additional Medicare Tax. 2012 940 tax form 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. 2012 940 tax form   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 2012 940 tax form If you withhold too much, you should repay the employee. 2012 940 tax form    In addition to withholding Medicare tax at 1. 2012 940 tax form 45%, you must withhold a 0. 2012 940 tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 940 tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 940 tax form Additional Medicare Tax is only imposed on the employee. 2012 940 tax form There is no employer share of Additional Medicare Tax. 2012 940 tax form 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. 2012 940 tax form For more information on Additional Medicare Tax, visit IRS. 2012 940 tax form gov and enter “Additional Medicare Tax” in the search box. 2012 940 tax form Example. 2012 940 tax form On February 13, 2014, Mary Brown hired Jane R. 2012 940 tax form Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 2012 940 tax form Jane worked for the remainder of the year (a total of 46 weeks). 2012 940 tax form Mary did not give Jane a Form W-4 to request federal or state tax withholding. 2012 940 tax form The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 2012 940 tax form See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 2012 940 tax form Total cash wages paid to Jane $2,300. 2012 940 tax form 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 2012 940 tax form 60 ($2,300 x 6. 2012 940 tax form 2% (. 2012 940 tax form 062))         Medicare tax $33. 2012 940 tax form 35       ($2,300 x 1. 2012 940 tax form 45% (. 2012 940 tax form 0145)) Mary's share of:     Social security tax $142. 2012 940 tax form 60  ($2,300 x 6. 2012 940 tax form 2% (. 2012 940 tax form 062))           Medicare tax $33. 2012 940 tax form 35  ($2,300 x 1. 2012 940 tax form 45% (. 2012 940 tax form 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 2012 940 tax form 00   Box 4: Social security tax withheld 142. 2012 940 tax form 60   Box 6: Medicare tax withheld 33. 2012 940 tax form 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 2012 940 tax form Not withholding the employee's share. 2012 940 tax form   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. 2012 940 tax form 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. 2012 940 tax form However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 2012 940 tax form Example. 2012 940 tax form 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. 2012 940 tax form You expect to pay your employee $1,900 or more for the year. 2012 940 tax form You decide to pay your employee's share of social security and Medicare taxes from your own funds. 2012 940 tax form You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 2012 940 tax form For social security and Medicare tax purposes, your employee's wages each payday are $100. 2012 940 tax form For each wage payment, you will pay $15. 2012 940 tax form 30 when you pay the taxes. 2012 940 tax form This is $7. 2012 940 tax form 65 ($6. 2012 940 tax form 20 for social security tax + $1. 2012 940 tax form 45 for Medicare tax) to cover your employee's share plus $7. 2012 940 tax form 65 ($6. 2012 940 tax form 20 for social security tax + $1. 2012 940 tax form 45 for Medicare tax) for your share. 2012 940 tax form For income tax purposes, your employee's wages each payday are $107. 2012 940 tax form 65 ($100 + the $7. 2012 940 tax form 65 you will pay to cover your employee's share of social security and Medicare taxes). 2012 940 tax form 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. 2012 940 tax form Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 2012 940 tax form Or, you may owe only the FUTA tax or only the state unemployment tax. 2012 940 tax form To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 2012 940 tax form For a list of state unemployment tax agencies, visit the U. 2012 940 tax form S. 2012 940 tax form Department of Labor's website at www. 2012 940 tax form workforcesecurity. 2012 940 tax form doleta. 2012 940 tax form gov/unemploy/agencies. 2012 940 tax form asp. 2012 940 tax form You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2012 940 tax form The FUTA tax is 6. 2012 940 tax form 0% of your employee's FUTA wages. 2012 940 tax form However, you may be able to take a credit of up to 5. 2012 940 tax form 4% against the FUTA tax, resulting in a net tax rate of 0. 2012 940 tax form 6%. 2012 940 tax form Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 2012 940 tax form 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. 2012 940 tax form (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 2012 940 tax form ) Note. 2012 940 tax form   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 2012 940 tax form The term “legal holiday” means any legal holiday in the District of Columbia. 2012 940 tax form Pay the tax as discussed under How Do You Make Tax Payments, later. 2012 940 tax form Also, see What Forms Must You File, later. 2012 940 tax form Note. 2012 940 tax form   The 5. 2012 940 tax form 4% credit is reduced for wages paid in a credit reduction state. 2012 940 tax form See the Instructions for Schedule H (Form 1040). 2012 940 tax form Do not withhold the FUTA tax from your employee's wages. 2012 940 tax form You must pay it from your own funds. 2012 940 tax form FUTA wages. 2012 940 tax form   Figure the FUTA tax on the FUTA wages you pay. 2012 940 tax form 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. 2012 940 tax form (A calendar quarter is January through March, April through June, July through September, or October through December. 2012 940 tax form ) 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. 2012 940 tax form For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 2012 940 tax form Wages not counted. 2012 940 tax form   Do not count wages you pay to any of the following individuals as FUTA wages. 2012 940 tax form Your spouse. 2012 940 tax form Your child who is under the age of 21. 2012 940 tax form Your parent. 2012 940 tax form Credit for 2013. 2012 940 tax form   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. 2012 940 tax form Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 2012 940 tax form Worksheet A. 2012 940 tax form Worksheet for Credit for Late Contributions 1. 2012 940 tax form Enter the amount from Schedule H, line 22   2. 2012 940 tax form Enter the amount from Schedule H, line 19   3. 2012 940 tax form Subtract line 2 from line 1. 2012 940 tax form If zero or less, enter -0-   4. 2012 940 tax form Enter total contributions paid to the state(s) after the Form 1040 due date   5. 2012 940 tax form Enter the smaller of line 3 or line 4   6. 2012 940 tax form Multiply line 5 by . 2012 940 tax form 90 (90%)   7. 2012 940 tax form Add lines 2 and 6   8. 2012 940 tax form 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. 2012 940 tax form You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 2012 940 tax form The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 2012 940 tax form If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 2012 940 tax form If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 2012 940 tax form Pay the tax as discussed under How Do You Make Tax Payments, later. 2012 940 tax form Also, see What Forms Must You File, later. 2012 940 tax form Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 2012 940 tax form Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 2012 940 tax form Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 2012 940 tax form Publication 15 (Circular E) contains detailed instructions. 2012 940 tax form Wages. 2012 940 tax form   Figure federal income tax withholding on both cash and noncash wages you pay. 2012 940 tax form Measure wages you pay in any form other than cash by the fair market value of the noncash item. 2012 940 tax form   Do not count as wages any of the following items. 2012 940 tax form Meals provided to your employee at your home for your convenience. 2012 940 tax form Lodging provided to your employee at your home for your convenience and as a condition of employment. 2012 940 tax form 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). 2012 940 tax form 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. 2012 940 tax form See Publication 15-B for special requirements for this exclusion. 2012 940 tax form 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. 2012 940 tax form   See Publication 15 (Circular E) for more information on cash and noncash wages. 2012 940 tax form Paying tax without withholding. 2012 940 tax form   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. 2012 940 tax form It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 2012 940 tax form 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. 2012 940 tax form This credit reduces their tax or allows them to receive a payment from the IRS. 2012 940 tax form You also may have to give your employee a notice about the EIC. 2012 940 tax form Notice about the EIC. 2012 940 tax form   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 2012 940 tax form 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. 2012 940 tax form   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. 2012 940 tax form 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. 2012 940 tax form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2012 940 tax form Your own written statement with the same wording as in Notice 797. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form If Form W-2 is not required, you must notify the employee by February 7, 2015. 2012 940 tax form   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. 2012 940 tax form 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). 2012 940 tax form 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. 2012 940 tax form Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 2012 940 tax form Add these household employment taxes to your income tax. 2012 940 tax form Pay the amount due by April 15, 2015. 2012 940 tax form For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 2012 940 tax form 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. 2012 940 tax form You can pay the additional tax in any of the following ways. 2012 940 tax form Ask your employer to withhold more federal income tax from your wages in 2014. 2012 940 tax form Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 2012 940 tax form Make estimated tax payments for 2014 to the IRS. 2012 940 tax form Increase your payments if you already make estimated tax payments. 2012 940 tax form You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 2012 940 tax form (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 2012 940 tax form ) However, you will not be subject to the penalty if both of the following situations apply to you. 2012 940 tax form You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 2012 940 tax form Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 2012 940 tax form Asking for more federal income tax withholding. 2012 940 tax form   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. 2012 940 tax form Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 2012 940 tax form   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). 2012 940 tax form Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 2012 940 tax form   See Publication 505 to make sure you will have the right amount withheld. 2012 940 tax form 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. 2012 940 tax form Paying estimated tax. 2012 940 tax form   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 2012 940 tax form You can use its payment vouchers to make your payments by check or money order. 2012 940 tax form You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 2012 940 tax form For details, see the form instructions and visit IRS. 2012 940 tax form gov. 2012 940 tax form    You can pay all the employment taxes at once or you can pay them in installments. 2012 940 tax form If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 2012 940 tax form Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 2012 940 tax form Payment option for business employers. 2012 940 tax form   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. 2012 940 tax form 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. 2012 940 tax form For information on depositing employment taxes, see Publication 15 (Circular E). 2012 940 tax form   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. 2012 940 tax form See Business employment tax returns, later. 2012 940 tax form    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. 2012 940 tax form You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 2012 940 tax form More information. 2012 940 tax form   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 2012 940 tax form 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. 2012 940 tax form Social security and Medicare wages. 2012 940 tax form FUTA wages. 2012 940 tax form Wages from which you withhold federal income tax. 2012 940 tax form For information on ordering employment tax forms, see How To Get Tax Help, later. 2012 940 tax form Employer identification number (EIN). 2012 940 tax form   You must include your employer identification number (EIN) on the forms you file for your household employee. 2012 940 tax form An EIN is a nine-digit number issued by the IRS. 2012 940 tax form It is not the same as a social security number. 2012 940 tax form    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. 2012 940 tax form If you already have an EIN, use that number. 2012 940 tax form   If you do not have an EIN, you may apply for one online. 2012 940 tax form Go to IRS. 2012 940 tax form gov and click on the Apply for an EIN Online link under Tools. 2012 940 tax form 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. 2012 940 tax form Form W-2. 2012 940 tax form   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 2012 940 tax form Social security and Medicare wages of $1,900 or more. 2012 940 tax form Wages from which you withhold federal income tax. 2012 940 tax form You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 2012 940 tax form 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). 2012 940 tax form Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 2012 940 tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2012 940 tax form socialsecurity. 2012 940 tax form gov/employer for guidelines on filing electronically. 2012 940 tax form Employee who leaves during the year. 2012 940 tax form   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. 2012 940 tax form You do not need to wait until 2015. 2012 940 tax form 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. 2012 940 tax form Schedule H. 2012 940 tax form   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 2012 940 tax form Social security and Medicare wages of $1,900 or more. 2012 940 tax form FUTA wages. 2012 940 tax form Wages from which you withhold federal income tax. 2012 940 tax form File Schedule H with your 2014 federal income tax return by April 15, 2015. 2012 940 tax form If you get an extension to file your return, the extension also will apply to your Schedule H. 2012 940 tax form Filing options when no return is required. 2012 940 tax form   If you are not required to file a 2014 tax return, you have the following two options. 2012 940 tax form You can file Schedule H by itself. 2012 940 tax form See the Schedule H instructions for details. 2012 940 tax form 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. 2012 940 tax form See Business employment tax returns, next. 2012 940 tax form   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. 2012 940 tax form Business employment tax returns. 2012 940 tax form   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 2012 940 tax form (See Payment option for business employers, earlier. 2012 940 tax form ) 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. 2012 940 tax form Include the FUTA tax for the employee on your Form 940. 2012 940 tax form   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. 2012 940 tax form   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 2012 940 tax form For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2012 940 tax form Both of these publications also provide information about filing Form 940. 2012 940 tax form 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. 2012 940 tax form You must also keep records to support the information you enter on the forms you file. 2012 940 tax form If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 2012 940 tax form Wage and tax records. 2012 940 tax form   On each payday, you should record the date and amounts of all the following items. 2012 940 tax form Your employee's cash and noncash wages. 2012 940 tax form Any employee social security tax you withhold or agree to pay for your employee. 2012 940 tax form Any employee Medicare tax you withhold or agree to pay for your employee. 2012 940 tax form Any federal income tax you withhold. 2012 940 tax form Any state employment taxes you withhold. 2012 940 tax form Employee's social security number. 2012 940 tax form   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. 2012 940 tax form Social security and Medicare wages of $1,900 or more. 2012 940 tax form Wages from which you withhold federal income tax. 2012 940 tax form You must ask for your employee's social security number no later than the first day on which you pay the wages. 2012 940 tax form You may wish to ask for it when you hire your employee. 2012 940 tax form You should ask your employee to show you his or her social security card. 2012 940 tax form The employee may show the card if it is available. 2012 940 tax form You may, but are not required to, photocopy the card if the employee provides it. 2012 940 tax form   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 2012 940 tax form 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. 2012 940 tax form    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 2012 940 tax form    You also can download Form SS-5 from the Social Security Administration website at  www. 2012 940 tax form socialsecurity. 2012 940 tax form gov/online/ss-5. 2012 940 tax form pdf. 2012 940 tax form How long to keep records. 2012 940 tax form   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. 2012 940 tax form 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. 2012 940 tax form To qualify, you must pay these expenses so you can work or look for work. 2012 940 tax form 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. 2012 940 tax form For information about the credit, see Publication 503, Child and Dependent Care Expenses. 2012 940 tax form 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. 2012 940 tax form Schedule H attached to another form. 2012 940 tax form    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. 2012 940 tax form S. 2012 940 tax form Individual Income Tax Return, and attach a corrected Schedule H. 2012 940 tax form If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 2012 940 tax form If you discover an error on a Schedule H that you previously filed with Form 1041, U. 2012 940 tax form S. 2012 940 tax form Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 2012 940 tax form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form Schedule H filed by itself. 2012 940 tax form   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. 2012 940 tax form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2012 940 tax form 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. 2012 940 tax form In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 2012 940 tax form 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. 2012 940 tax form (See Overpayment of tax, later. 2012 940 tax form ) When to file. 2012 940 tax form   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 2012 940 tax form 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. 2012 940 tax form 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). 2012 940 tax form Underpayment of tax. 2012 940 tax form   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 2012 940 tax form 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. 2012 940 tax form However, underreported FUTA taxes will be subject to interest. 2012 940 tax form Overpayment of tax. 2012 940 tax form    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 2012 940 tax form 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. 2012 940 tax form Adjust the overpayment. 2012 940 tax form   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. 2012 940 tax form 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). 2012 940 tax form If you adjust your return, you will not receive interest on your overpayment. 2012 940 tax form 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. 2012 940 tax form You may not adjust your return to correct overpayments of FUTA tax. 2012 940 tax form Claim for refund process. 2012 940 tax form   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. 2012 940 tax form 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). 2012 940 tax form 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. 2012 940 tax form Required repayment or consent. 2012 940 tax form   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. 2012 940 tax form You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form Filing required Forms W-2 or Forms W-2c. 2012 940 tax form   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. 2012 940 tax form Additional Medicare Tax. 2012 940 tax form   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. 2012 940 tax form An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 2012 940 tax form 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. 2012 940 tax form   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. 2012 940 tax form 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. 2012 940 tax form Additional information. 2012 940 tax form   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)). 2012 940 tax form Also, visit IRS. 2012 940 tax form gov. 2012 940 tax form 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. 2012 940 tax form Free help with your tax return. 2012 940 tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 940 tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 940 tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 940 tax form 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. 2012 940 tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 940 tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 940 tax form gov, download the IRS2Go app, or call 1-800-906-9887. 2012 940 tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 940 tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 940 tax form aarp. 2012 940 tax form org/money/taxaide or call 1-888-227-7669. 2012 940 tax form For more information on these programs, go to IRS. 2012 940 tax form gov and enter “VITA” in the search box. 2012 940 tax form Internet. 2012 940 tax form    IRS. 2012 940 tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 940 tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 940 tax form 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. 2012 940 tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 940 tax form gov or download the IRS2Go app and select the Refund Status option. 2012 940 tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 940 tax form 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. 2012 940 tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 940 tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 940 tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 940 tax form No need to wait on the phone or stand in line. 2012 940 tax form 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. 2012 940 tax form When you reach the response screen, you can print the entire interview and the final response for your records. 2012 940 tax form New subject areas are added on a regular basis. 2012 940 tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 940 tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 940 tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 940 tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form You can also ask the IRS to mail a return or an account transcript to you. 2012 940 tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 940 tax form gov or by calling 1-800-908-9946. 2012 940 tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 940 tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 940 tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 940 tax form 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. 2012 940 tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 940 tax form gov and enter Where's My Amended Return? in the search box. 2012 940 tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 940 tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 940 tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 940 tax form gov. 2012 940 tax form Select the Payment tab on the front page of IRS. 2012 940 tax form gov for more information. 2012 940 tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 940 tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 940 tax form gov. 2012 940 tax form 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. 2012 940 tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 940 tax form gov. 2012 940 tax form Request an Electronic Filing PIN by going to IRS. 2012 940 tax form gov and entering Electronic Filing PIN in the search box. 2012 940 tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 940 tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 940 tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 940 tax form An employee can answer questions about your tax account or help you set up a payment plan. 2012 940 tax form Before you visit, check the Office Locator on IRS. 2012 940 tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 940 tax form If you have a special need, such as a disability, you can request an appointment. 2012 940 tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 940 tax form Apply for an Employer Identification Number (EIN). 2012 940 tax form Go to IRS. 2012 940 tax form gov and enter Apply for an EIN in the search box. 2012 940 tax form Read the Internal Revenue Code, regulations, or other official guidance. 2012 940 tax form Read Internal Revenue Bulletins. 2012 940 tax form Sign up to receive local and national tax news and more by email. 2012 940 tax form Just click on “subscriptions” above the search box on IRS. 2012 940 tax form gov and choose from a variety of options. 2012 940 tax form Phone. 2012 940 tax form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 940 tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 940 tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 940 tax form gov, or download the IRS2Go app. 2012 940 tax form 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. 2012 940 tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 940 tax form Most VITA and TCE sites offer free electronic filing. 2012 940 tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 940 tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 940 tax form 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. 2012 940 tax form 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. 2012 940 tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 940 tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 940 tax form 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. 2012 940 tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 940 tax form Note, the above information is for our automated hotline. 2012 940 tax form 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. 2012 940 tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 940 tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 940 tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 940 tax form 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). 2012 940 tax form You should receive your order within 10 business days. 2012 940 tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 940 tax form 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. 2012 940 tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 940 tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 940 tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 940 tax form Walk-in. 2012 940 tax form   You can find a selection of forms, publications and services — in-person. 2012 940 tax form Products. 2012 940 tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 940 tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 940 tax form Services. 2012 940 tax form You can walk in to your local TAC for face-to-face tax help. 2012 940 tax form An employee can answer questions about your tax account or help you set up a payment plan. 2012 940 tax form Before visiting, use the Office Locator tool on IRS. 2012 940 tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 940 tax form Mail. 2012 940 tax form   You can send your order for forms, instructions, and publications to the address below. 2012 940 tax form You should receive a response within 10 business days after your request is received. 2012 940 tax form Internal Revenue Service 1201 N. 2012 940 tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 940 tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 940 tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 940 tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 940 tax form 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. 2012 940 tax form You face (or your business is facing) an immediate threat of adverse action. 2012 940 tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 940 tax form   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. 2012 940 tax form Here's why we can help: TAS is an independent organization within the IRS. 2012 940 tax form Our advocates know how to work with the IRS. 2012 940 tax form Our services are free and tailored to meet your needs. 2012 940 tax form We have offices in every state, the District of Columbia, and Puerto Rico. 2012 940 tax form   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. 2012 940 tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 940 tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 940 tax form 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. 2012 940 tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 940 tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 940 tax form Sample W-2 Form This image is too large to be displayed in the current screen. 2012 940 tax form Please click the link to view the image. 2012 940 tax form 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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Understanding Your CP080 Notice

We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.


What you need to do

  • If you are required to file this tax return please file today. Send your signed tax return to the address shown on the top of this notice.

Answers to Common Questions

What if I have already filed this return?
Please send a newly-signed copy to the address shown on the top of your notice.

What if I want the credit transferred to another tax form, tax period or tax identification number?
Please call us at 1-800-829-8374 to give us details of the account to which the credit should be transferred.

 

Page Last Reviewed or Updated: 07-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2012 940 Tax Form

2012 940 tax form Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. 2012 940 tax form irs. 2012 940 tax form gov/pub596. 2012 940 tax form What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. 2012 940 tax form A tax credit usually means more money in your pocket. 2012 940 tax form It reduces the amount of tax you owe. 2012 940 tax form The EIC may also give you a refund. 2012 940 tax form Can I Claim the EIC? To claim the EIC, you must meet certain rules. 2012 940 tax form These rules are summarized in Table 1. 2012 940 tax form Table 1. 2012 940 tax form Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 2012 940 tax form Second, you must meet all the rules in one of these columns, whichever applies. 2012 940 tax form Third, you must meet the rule in this column. 2012 940 tax form Chapter 1. 2012 940 tax form  Rules for Everyone Chapter 2. 2012 940 tax form  Rules If You Have a Qualifying Child Chapter 3. 2012 940 tax form  Rules If You Do Not Have a Qualifying Child Chapter 4. 2012 940 tax form  Figuring and Claiming the EIC 1. 2012 940 tax form Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2012 940 tax form 2. 2012 940 tax form You must have a valid social security number. 2012 940 tax form   3. 2012 940 tax form Your filing status cannot be Married filing separately. 2012 940 tax form   4. 2012 940 tax form You must be a U. 2012 940 tax form S. 2012 940 tax form citizen or resident alien all year. 2012 940 tax form   5. 2012 940 tax form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2012 940 tax form   6. 2012 940 tax form Your investment income must be $3,300 or less. 2012 940 tax form    7. 2012 940 tax form You must have earned income. 2012 940 tax form 8. 2012 940 tax form Your child must meet the relationship, age, residency, and joint return tests. 2012 940 tax form   9. 2012 940 tax form Your qualifying child cannot be used by more than one person to claim the EIC. 2012 940 tax form   10. 2012 940 tax form You cannot be a qualifying child of another person. 2012 940 tax form 11. 2012 940 tax form You must be at least age 25 but under age 65. 2012 940 tax form    12. 2012 940 tax form You cannot be the dependent of another person. 2012 940 tax form   13. 2012 940 tax form You cannot be a qualifying child of another person. 2012 940 tax form   14. 2012 940 tax form You must have lived in the United States more than half of the year. 2012 940 tax form 15. 2012 940 tax form Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2012 940 tax form Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. 2012 940 tax form You are one of those people if any of the following statements are true for 2013. 2012 940 tax form You are filing Schedule E (Form 1040). 2012 940 tax form You are reporting income from the rental of personal property not used in a trade or business. 2012 940 tax form You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). 2012 940 tax form You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. 2012 940 tax form If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. 2012 940 tax form You do not need this publication. 2012 940 tax form But you can read it to find out whether you can take the EIC and to learn more about the EIC. 2012 940 tax form Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). 2012 940 tax form See chapter 3. 2012 940 tax form How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. 2012 940 tax form To figure it yourself, you can complete a worksheet in the instructions for the form you file. 2012 940 tax form To find out how to have the IRS figure it for you, see chapter 4. 2012 940 tax form How Can I Quickly Locate Specific information? You can use the index to look up specific information. 2012 940 tax form In most cases, index entries will point you to headings, tables, or a worksheet. 2012 940 tax form Is There Help Online? Yes. 2012 940 tax form You can use the EITC Assistant at www. 2012 940 tax form irs. 2012 940 tax form gov/eitc to find out if you may be eligible for the credit. 2012 940 tax form The EITC Assistant is available in English and Spanish. 2012 940 tax form What's New for 2013 Earned income amount is more. 2012 940 tax form The maximum amount of income you can earn and still get the credit has increased. 2012 940 tax form You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). 2012 940 tax form Your adjusted gross income also must be less than the amount in the above list that applies to you. 2012 940 tax form For details, see Rules 1 and 15. 2012 940 tax form Investment income amount is more. 2012 940 tax form The maximum amount of investment income you can have and still get the credit has increased to $3,300. 2012 940 tax form See Rule 6—Your Investment Income Must Be $3,300 or Less . 2012 940 tax form Reminders Increased EIC on certain joint returns. 2012 940 tax form . 2012 940 tax form  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 2012 940 tax form As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 2012 940 tax form When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. 2012 940 tax form Earned income credit has no effect on certain welfare benefits. 2012 940 tax form  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 2012 940 tax form These programs include the following. 2012 940 tax form Temporary Assistance for Needy Families (TANF). 2012 940 tax form Medicaid. 2012 940 tax form Supplemental security income (SSI). 2012 940 tax form Supplemental Nutrition Assistance Program (food stamps). 2012 940 tax form Low-income housing. 2012 940 tax form In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 2012 940 tax form Check with your local benefit coordinator to find out if your refund will affect your benefits. 2012 940 tax form Do not overlook your state credit. 2012 940 tax form  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. 2012 940 tax form For a list of states that offer a state EIC, go to www. 2012 940 tax form irs. 2012 940 tax form gov/eitc. 2012 940 tax form EIC questioned by IRS. 2012 940 tax form  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 2012 940 tax form We will tell you what documents to send us. 2012 940 tax form These may include: birth certificates, school records, etc. 2012 940 tax form The process of establishing your eligibility will delay your refund. 2012 940 tax form Spanish version of Publication 596. 2012 940 tax form  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. 2012 940 tax form It is a Spanish translation of Publication 596. 2012 940 tax form See How To Get Tax Help to find out how to order this and other IRS forms and publications. 2012 940 tax form Photographs of missing children. 2012 940 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 940 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 940 tax form 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. 2012 940 tax form Comments and suggestions. 2012 940 tax form  We welcome your comments about this publication and your suggestions for future editions. 2012 940 tax form You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. 2012 940 tax form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2012 940 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 940 tax form You can send your comments from www. 2012 940 tax form irs. 2012 940 tax form gov/formspubs/. 2012 940 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 940 tax form ” 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. 2012 940 tax form Ordering forms and publications. 2012 940 tax form  Visit www. 2012 940 tax form irs. 2012 940 tax form 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. 2012 940 tax form  Internal Revenue Service 1201 N. 2012 940 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 940 tax form  If you have a tax question, check the information available on IRS. 2012 940 tax form gov or call 1-800-829-1040. 2012 940 tax form We cannot answer tax questions sent to either of the above addresses. 2012 940 tax form Prev  Up  Next   Home   More Online Publications