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The Amendment

Amendment Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Amendment irs. Amendment gov/pub80. Amendment What's New Social security and Medicare tax for 2014. Amendment  The social security tax rate is 6. Amendment 2% each for the employee and employer, unchanged from 2013. Amendment The social security wage base limit is $117,000. Amendment The Medicare tax rate is 1. Amendment 45% each for the employee and employer, unchanged from 2013. Amendment There is no wage base limit for Medicare tax. Amendment Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Amendment Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Amendment Change of responsible party. Amendment . Amendment  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Amendment Form 8822-B must be filed within 60 days of the change. Amendment If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Amendment For a definition of “responsible party”, see the Form 8822-B instructions. Amendment Same-sex marriage. Amendment  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amendment For more information, see Revenue Ruling 2013-17, 2013-38 I. Amendment R. Amendment B. Amendment 201, available at www. Amendment irs. Amendment gov/irb/2013-38_IRB/ar07. Amendment html. Amendment Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Amendment Notice 2013-61, 2013-44 I. Amendment R. Amendment B. Amendment 432, is available at www. Amendment irs. Amendment gov/irb/2013-44_IRB/ar10. Amendment html. Amendment Reminders Additional Medicare Tax withholding. Amendment  In addition to withholding Medicare tax at 1. Amendment 45%, you must withhold a 0. Amendment 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amendment 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. Amendment Additional Medicare Tax is only imposed on the employee. Amendment There is no employer share of Additional Medicare Tax. Amendment 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. Amendment For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Amendment For more information on Additional Medicare Tax, visit IRS. Amendment gov and enter “Additional Medicare Tax” in the search box. Amendment Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Amendment  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Amendment 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. Amendment For more information, visit IRS. Amendment gov and enter “work opportunity tax credit” in the search box. Amendment Outsourcing payroll duties. Amendment  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Amendment The employer remains responsible if the third party fails to perform any required action. Amendment If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Amendment gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Amendment Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Amendment  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Amendment For more information, see Announcement 2012-43, 2012-51 I. Amendment R. Amendment B. Amendment 723, available at www. Amendment irs. Amendment gov/irb/2012-51_IRB/ar15. Amendment html. Amendment CNMI government employees now subject to social security and Medicare taxes. Amendment  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Amendment COBRA premium assistance credit. Amendment  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Amendment See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Amendment You can get Publication 15 (Circular E) at IRS. Amendment gov. Amendment You must receive written notice from the IRS to file Form 944. Amendment  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Amendment You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Amendment For more information on requesting to file Form 944 visit IRS. Amendment gov and enter “file employment taxes annually” in the search box. Amendment Federal employers in the CNMI. Amendment  The U. Amendment S. Amendment Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Amendment Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Amendment Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Amendment For questions, contact the CNMI Division of Revenue and Taxation. Amendment Change of address. Amendment  Use Form 8822-B to notify the IRS of an address change. Amendment Do not mail Form 8822-B with your employment tax return. Amendment Federal tax deposits must be made by electronic funds transfer. Amendment  You must use electronic funds transfer to make all federal tax deposits. Amendment Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amendment 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. Amendment Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amendment EFTPS is a free service provided by the Department of Treasury. Amendment Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amendment For more information on making federal tax deposits, see How To Deposit in section 8. Amendment For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Amendment eftps. Amendment gov or call 1-800-555-4477 (U. Amendment S. Amendment Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Amendment Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amendment Electronic filing and payment. Amendment  Using electronic options can make filing a return and paying your federal tax easier. Amendment Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Amendment You can use IRS e-file to file certain returns. Amendment If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Amendment Do not use EFW to pay taxes that are required to be deposited. Amendment Visit the IRS website at www. Amendment irs. Amendment gov/efile for more information on filing electronically. Amendment For more information on paying your taxes using EFW, visit the IRS website at www. Amendment irs. Amendment gov/e-pay. Amendment A fee may be charged to file electronically. Amendment For EFTPS, visit www. Amendment eftps. Amendment gov or call EFTPS Customer Service at 1-800-555-4477 (U. Amendment S. Amendment Virgin Islands only) or 303-967-5916 (toll call). Amendment For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Amendment socialsecurity. Amendment gov/employer. Amendment If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Amendment If a valid EIN is not provided, the return or payment will not be processed. Amendment This may result in penalties and delays in processing your return or payment. Amendment Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Amendment  Employers in American Samoa, the CNMI, Guam, and the U. Amendment S. Amendment Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Amendment Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Amendment For more information, visit Social Security Administration's SSA website at www. Amendment ssa. Amendment gov/bso/bsowelcome. Amendment htm. Amendment Credit or debit card payments. Amendment  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Amendment irs. Amendment gov/e-pay. Amendment However, do not use credit or debit cards to make federal tax deposits. Amendment Hiring new employees. Amendment  Record the number and name from each new employee's social security card. Amendment An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Amendment See section 3. Amendment Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Amendment  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Amendment For more information, see the Instructions for Schedule D (Form 941). Amendment Apply for an employer identification number (EIN) online. Amendment  You can apply for an EIN online by visiting IRS. Amendment gov and clicking on the Apply for an EIN Online link under Tools. Amendment Dishonored payments. Amendment  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Amendment The penalty is $25 or 2% of the payment, whichever is more. Amendment However, the penalty on dishonored payments of $24. Amendment 99 or less is an amount equal to the payment. Amendment For example, a dishonored payment of $18 is charged a penalty of $18. Amendment Private delivery services. Amendment  You can use certain private delivery services designated by the IRS to send tax returns or payments. Amendment The list includes only the following: DHL Express (DHL): DHL Same Day Service. Amendment Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amendment United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amendment M. Amendment , UPS Worldwide Express Plus, and UPS Worldwide Express. Amendment For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amendment gov and enter “private delivery service” in the search box. Amendment Your private delivery service can tell you how to get written proof of the mailing date. Amendment Private delivery services cannot deliver items to P. Amendment O. Amendment boxes. Amendment You must use the U. Amendment S. Amendment Postal Service to mail any item to an IRS P. Amendment O. Amendment box address. Amendment Recordkeeping. Amendment  Keep all records of employment taxes for 4 years. Amendment These should be available for IRS review. Amendment There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Amendment Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Amendment See Farm Crew Leaders in section 2. Amendment Disregarded entities and qualified subchapter S subsidiaries (QSubs). Amendment  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Amendment Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Amendment See Regulations sections 1. Amendment 1361-4(a)(7) and 301. Amendment 7701-2(c)(2)(iv). Amendment Photographs of missing children. Amendment  The IRS is a proud partner with the National Center for Missing and Exploited Children. Amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment 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. Amendment Calendar   If any date 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. Amendment A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Amendment However, a statewide legal holiday does not delay the due date of federal tax deposits. Amendment See Deposits on Business Days Only in section 8. Amendment For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Amendment S. Amendment Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Amendment See Private delivery services under Reminders. Amendment The following are important dates and responsibilities. Amendment Also see Publication 509, Tax Calendars. Amendment By January 31. Amendment   Furnish wage and tax statements to employees. Amendment Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Amendment See section 10 for more information. Amendment File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Amendment If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Amendment U. Amendment S. Amendment Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Amendment Pay or deposit (if more than $500) any balance of the tax due. Amendment If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Amendment File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Amendment If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Amendment By February 28. Amendment  File paper wage and tax statements with the Social Security Administration (SSA). Amendment File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Amendment For electronically filed returns, see By March 31 next. Amendment By March 31. Amendment  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Amendment Visit the SSA's Reporting Instructions & Information webpage at www. Amendment socialsecurity. Amendment gov/employer for more information. Amendment By April 30, July 31, October 31, and January 31. Amendment  File Form 941-SS with the IRS. Amendment If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Amendment Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Amendment Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Amendment If $500 or less, carry it over to the next quarter. Amendment See section 11 for more information. Amendment Prev  Up  Next   Home   More Online Publications