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Amend 2012 Tax Return Free

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Amend 2012 Tax Return Free

Amend 2012 tax return free 4. Amend 2012 tax return free   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Amend 2012 tax return free In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Amend 2012 tax return free You subtract this credit directly from your tax. Amend 2012 tax return free Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Amend 2012 tax return free Business Credits All of the following credits are part of the general business credit. Amend 2012 tax return free The form you use to figure each credit is shown in parentheses. Amend 2012 tax return free You will also have to complete Form 3800. Amend 2012 tax return free Alternative fuel vehicle refueling property credit (Form 8911). Amend 2012 tax return free   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Amend 2012 tax return free For more information, see Form 8911. Amend 2012 tax return free Alternative motor vehicle credit (Form 8910). Amend 2012 tax return free   For more information, see Form 8910. Amend 2012 tax return free Biodiesel and renewable diesel fuels credit (Form 8864). Amend 2012 tax return free   For more information, see Form 8864. Amend 2012 tax return free Biofuel producer credit (Form 6478). Amend 2012 tax return free    For more information, see Form 6478. Amend 2012 tax return free Carbon dioxide sequestration credit (Form 8933). Amend 2012 tax return free   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Amend 2012 tax return free For more information, see Form 8933. Amend 2012 tax return free Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend 2012 tax return free   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Amend 2012 tax return free The credit applies regardless of whether the food is consumed on or off your business premises. Amend 2012 tax return free For more information, see Form 8846. Amend 2012 tax return free Credit for employer differential wage payments (Form 8932). Amend 2012 tax return free   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Amend 2012 tax return free For more information, see Form 8932. Amend 2012 tax return free Credit for employer-provided childcare facilities and services (Form 8882). Amend 2012 tax return free   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Amend 2012 tax return free For more information, see Form 8882. Amend 2012 tax return free Credit for increasing research activities (Form 6765). Amend 2012 tax return free   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Amend 2012 tax return free For more information, see Form 6765. Amend 2012 tax return free Credit for small employer health insurance premiums (Form 8941). Amend 2012 tax return free   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Amend 2012 tax return free For more information, see Form 8941. Amend 2012 tax return free Credit for small employer pension plan startup costs (Form 8881). Amend 2012 tax return free   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Amend 2012 tax return free For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Amend 2012 tax return free Disabled access credit (Form 8826). Amend 2012 tax return free   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Amend 2012 tax return free You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Amend 2012 tax return free For more information, see Form 8826. Amend 2012 tax return free Distilled spirits credit (Form 8906). Amend 2012 tax return free   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Amend 2012 tax return free For more information, see Form 8906. Amend 2012 tax return free Empowerment zone employment credit (Form 8844). Amend 2012 tax return free   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Amend 2012 tax return free For more information, see Form 8844. Amend 2012 tax return free Energy efficient appliance credit (Form 8909). Amend 2012 tax return free   This credit is available for manufacturers of eligible appliances. Amend 2012 tax return free For more information, see Form 8909. Amend 2012 tax return free Energy efficient home credit (Form 8908). Amend 2012 tax return free   This credit is available for eligible contractors of certain homes sold for use as a residence. Amend 2012 tax return free For more information, see Form 8908. Amend 2012 tax return free Indian employment credit (Form 8845). Amend 2012 tax return free   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Amend 2012 tax return free For more information, see Form 8845. Amend 2012 tax return free Investment credit (Form 3468). Amend 2012 tax return free   The investment credit is the total of the following credits. Amend 2012 tax return free Rehabilitation credit. Amend 2012 tax return free Energy credit. Amend 2012 tax return free Qualifying advanced coal project credit. Amend 2012 tax return free Qualifying gasification project credit. Amend 2012 tax return free Qualifying advanced energy project credit. Amend 2012 tax return free   For more information, see Form 3468. Amend 2012 tax return free Low sulfur diesel fuel production credit (Form 8896). Amend 2012 tax return free    For more information, see Form 8896. Amend 2012 tax return free Low-income housing credit (Form 8586). Amend 2012 tax return free   This credit generally applies to each new qualified low-income building placed in service after 1986. Amend 2012 tax return free For more information, see Form 8586. Amend 2012 tax return free Mine rescue team training credit (Form 8923). Amend 2012 tax return free   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Amend 2012 tax return free For more information, see Form 8923. Amend 2012 tax return free New markets credit (Form 8874). Amend 2012 tax return free   This credit is for qualified equity investments made in qualified community development entities. Amend 2012 tax return free For more information, see Form 8874. Amend 2012 tax return free Nonconventional source fuel credit (Form 8907). Amend 2012 tax return free   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Amend 2012 tax return free For more information, see Form 8907. Amend 2012 tax return free Orphan drug credit (Form 8820). Amend 2012 tax return free   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Amend 2012 tax return free For more information, see Form 8820. Amend 2012 tax return free Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend 2012 tax return free   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Amend 2012 tax return free For more information, see Form 8936. Amend 2012 tax return free Qualified railroad track maintenance credit (Form 8900). Amend 2012 tax return free   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Amend 2012 tax return free For more information, see Form 8900. Amend 2012 tax return free Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend 2012 tax return free   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Amend 2012 tax return free S. Amend 2012 tax return free possessions from qualified energy resources at a qualified facility. Amend 2012 tax return free For more information, see Form 8835. Amend 2012 tax return free Work opportunity credit (Form 5884). Amend 2012 tax return free   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Amend 2012 tax return free For more information, see Form 5884. Amend 2012 tax return free How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Amend 2012 tax return free In addition to the credit form, you also need to file Form 3800. Amend 2012 tax return free Prev  Up  Next   Home   More Online Publications
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Understanding your CP16 Notice

We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your tax return.
  • Correct the copy of your tax return that you kept for your records.
  • Contact us within 60 days of the date of your notice if you disagree with the changes we made.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit your case. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before paying the tax.

If you don't contact us within 60 days, the change won't be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What if I disagree with the debt my refund was applied to?
You will need to contact us using the number provided on your notice to discuss your account information.

How can I find out if I am an injured spouse?
Review Form 8379, Injured Spouse Allocation and its instructions.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Form 1040 Schedule 8812, Child Tax Credit to your return to claim this credit.

Page Last Reviewed or Updated: 20-Feb-2014

The Amend 2012 Tax Return Free

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