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E File 1040ez
E file 1040ez Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). E file 1040ez Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior Subir Siguiente Inicio More Online Publications
Tips for Taxpayers, Victims about Identity Theft and Tax Returns
IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft
FS-2014-2, January 2014
Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.
Stopping refund fraud related to identity theft is a top priority for the tax agency. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. We have trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.
Taxpayers can encounter identity theft involving their tax returns in several ways. One instance is where identity thieves try filing fraudulent refund claims using another person’s identifying information, which has been stolen. Innocent taxpayers are victimized because their refunds are delayed.
Here are some tips to protect you from becoming a victim, and steps to take if you think someone may have filed a tax return using your name:
Tips to protect you from becoming a victim of identity theft
- Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
- Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
- Protect your financial information.
- Check your credit report every 12 months.
- Secure personal information in your home.
- Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
- Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.
If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 (Monday - Friday, 7 a.m. - 7 p.m. local time; Alaska and Hawaii follow Pacific time).
If you believe you’re a victim of identity theft
Be alert to possible identity theft if you receive a notice from the IRS or learn from your tax professional that:
- More than one tax return for you was filed;
- You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return;
- IRS records indicate you received more wages than you actually earned or
- Your state or federal benefits were reduced or cancelled because the agency received information reporting an income change.
If you receive a notice from the IRS and you suspect your identity has been used fraudulently, respond immediately by calling the number on the notice.
If you did not receive an IRS notice but believe you’ve been the victim of identity theft, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 right away so we can take steps to secure your tax account and match your SSN or ITIN.
Also, fill out the IRS Identity Theft Affidavit, Form 14039. Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.
In addition, we recommend you take additional steps with agencies outside the IRS:
- Report incidents of identity theft to the Federal Trade Commission at www.consumer.ftc.gov or the FTC Identity Theft hotline at 877-438-4338 or TTY 866-653-4261.
- File a report with the local police.
- Contact the fraud departments of the three major credit bureaus:
- Equifax – www.equifax.com, 800-525-6285
- Experian – www.experian.com, 888-397-3742
- TransUnion – www.transunion.com, 800-680-7289
- Close any accounts that have been tampered with or opened fraudulently.
More information is available at IRS.gov:
Help if you have reported an identity theft case to the IRS and are waiting for your federal tax refund
The IRS is working to speed up and further streamline identity theft case resolution to help innocent taxpayers.
The IRS more than doubled the level of employees dedicated to working identity theft cases between 2011 and 2012. As the IRS enters the 2014 filing season, we now have more than 3,000 employees working identity theft issues.
These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity can be complicated by the thieves themselves contacting the IRS. Due to the complexity of the situation, this is a time-consuming process. Taxpayers are likely to see their refunds delayed for an extended period of time while we take the necessary actions to resolve the matter. A typical case can take about 180 days to resolve, and the IRS is working to reduce that time period.
If you have an open identity theft case that is being worked by the IRS, you need to continue to file your tax returns during this period.
For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution to their case, you may contact the IRS Identity Protection Specialized Unit, toll-free, at 800-908-4490. If you are unable to get your issue resolved and are experiencing financial difficulties, contact the Taxpayer Advocate Service toll-free at 877-777-4778.
It is a top priority for the IRS to help victims and reduce the time it takes to resolve cases. In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft before it occurs as well as work with federal, state and local officials to pursue the perpetrators of this fraud.
For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.
Page Last Reviewed or Updated: 07-Jan-2014
The E File 1040ez
E file 1040ez Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. E file 1040ez irs. E file 1040ez gov/pub51. E file 1040ez What's New Social security and Medicare tax for 2014. E file 1040ez The social security tax rate is 6. E file 1040ez 2% each for the employee and employer, unchanged from 2013. E file 1040ez The social security wage base limit is $117,000. E file 1040ez The Medicare tax rate is 1. E file 1040ez 45% each for the employee and employer, unchanged from 2013. E file 1040ez There is no wage base limit for Medicare tax. E file 1040ez 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. E file 1040ez Withholding allowance. E file 1040ez The 2014 amount for one withholding allowance on an annual basis is $3,950. E file 1040ez Change of responsible party. E file 1040ez 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. E file 1040ez Form 8822-B must be filed within 60 days of the change. E file 1040ez 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. E file 1040ez For a definition of "responsible party", see the Form 8822-B instructions. E file 1040ez Same-sex marriage. E file 1040ez 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. E file 1040ez For more information, see Revenue Ruling 2013-17, 2013-38 I. E file 1040ez R. E file 1040ez B. E file 1040ez 201, available at www. E file 1040ez irs. E file 1040ez gov/irb/2013-38_IRB/ar07. E file 1040ez html. E file 1040ez 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. E file 1040ez Notice 2013-61, 2013-44 I. E file 1040ez R. E file 1040ez B. E file 1040ez 432, is available at www. E file 1040ez irs. E file 1040ez gov/irb/2013-44_IRB/ar10. E file 1040ez html. E file 1040ez Reminders Additional Medicare Tax withholding. E file 1040ez In addition to withholding Medicare tax at 1. E file 1040ez 45%, you must withhold a 0. E file 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E file 1040ez 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. E file 1040ez Additional Medicare Tax is only imposed on the employee. E file 1040ez There is no employer share of Additional Medicare Tax. E file 1040ez 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. E file 1040ez 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. E file 1040ez For more information on Additional Medicare Tax, visit IRS. E file 1040ez gov and enter “Additional Medicare Tax” in the search box. E file 1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. E file 1040ez 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. E file 1040ez 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. E file 1040ez For more information, visit IRS. E file 1040ez gov and enter “work opportunity tax credit” in the search box. E file 1040ez Outsourcing payroll duties. E file 1040ez 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. E file 1040ez The employer remains responsible if the third party fails to perform any required action. E file 1040ez 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. E file 1040ez gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. E file 1040ez COBRA premium assistance credit. E file 1040ez 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. E file 1040ez For more information, see COBRA premium assistance credit under Introduction. E file 1040ez Compensation paid to H-2A foreign agricultural workers. E file 1040ez 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, Wage and Tax Statement. E file 1040ez 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 withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. E file 1040ez On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. E file 1040ez An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. E file 1040ez In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. E file 1040ez Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. E file 1040ez These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. E file 1040ez 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. E file 1040ez Additional employment tax information. E file 1040ez Visit the IRS website at www. E file 1040ez irs. E file 1040ez gov/businesses and click on Employment Taxes under Businesses Topics. E file 1040ez For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. E file 1040ez m. E file 1040ez –7:00 p. E file 1040ez m. E file 1040ez local time (Alaska and Hawaii follow Pacific time). E file 1040ez Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. E file 1040ez Disregarded entities and qualified subchapter S subsidiaries (QSubs). E file 1040ez Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. E file 1040ez 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. E file 1040ez See Regulations sections 1. E file 1040ez 1361-4(a)(7) and 301. E file 1040ez 7701-2(c)(2)(iv). E file 1040ez Differential wage payments. E file 1040ez Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. E file 1040ez For more information, see Publication 15 (Circular E). E file 1040ez Federal tax deposits must be made by electronic funds transfer. E file 1040ez You must use electronic funds transfer to make all federal tax deposits. E file 1040ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). E file 1040ez 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. E file 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. E file 1040ez EFTPS is a free service provided by the Department of Treasury. E file 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. E file 1040ez For more information on making federal tax deposits, see How To Deposit in section 7. E file 1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. E file 1040ez eftps. E file 1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). E file 1040ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. E file 1040ez Electronic filing and payment. E file 1040ez Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. E file 1040ez Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. E file 1040ez Spend less time and worry on taxes and more time running your business. E file 1040ez Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. E file 1040ez For e-file, visit the IRS website at www. E file 1040ez irs. E file 1040ez gov/efile for additional information. E file 1040ez For EFTPS, visit www. E file 1040ez eftps. E file 1040ez gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. E file 1040ez For electronic filing of Form W-2, visit www. E file 1040ez socialsecurity. E file 1040ez gov/employer. E file 1040ez If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. E file 1040ez If a valid EIN is not provided, the return or payment will not be processed. E file 1040ez This may result in penalties and delays in processing your return or payment. E file 1040ez Electronic funds withdrawal (EFW). E file 1040ez If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. E file 1040ez However, do not use EFW to make federal tax deposits. E file 1040ez For more information on paying your taxes using EFW, visit the IRS website at www. E file 1040ez irs. E file 1040ez gov/e-pay. E file 1040ez A fee may be charged to file electronically. E file 1040ez Credit or debit card payments. E file 1040ez Employers can pay the balance due shown on Form 943 by credit or debit card. E file 1040ez Do not use a credit or debit card to make federal tax deposits. E file 1040ez For more information on paying your taxes with a credit or debit card, visit the IRS website at www. E file 1040ez irs. E file 1040ez gov/e-pay. E file 1040ez When you hire a new employee. E file 1040ez Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. E file 1040ez Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. E file 1040ez If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. E file 1040ez If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. E file 1040ez See section 1 for more information. E file 1040ez Eligibility for employment. E file 1040ez You must verify that each new employee is legally eligible to work in the United States. E file 1040ez This includes completing the U. E file 1040ez S. E file 1040ez Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. E file 1040ez You can get the form from USCIS offices or by calling 1-800-870-3676. E file 1040ez Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. E file 1040ez uscis. E file 1040ez gov for more information. E file 1040ez New hire reporting. E file 1040ez You are required to report any new employee to a designated state new-hire registry. E file 1040ez A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. E file 1040ez Many states accept a copy of Form W-4 with employer information added. E file 1040ez Visit the Office of Child Support Enforcement's website at www. E file 1040ez acf. E file 1040ez hhs. E file 1040ez gov/programs/cse/newhire for more information. E file 1040ez Dishonored payments. E file 1040ez Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. E file 1040ez The penalty is $25 or 2% of the payment, whichever is more. E file 1040ez However, the penalty on dishonored payments of $24. E file 1040ez 99 or less is an amount equal to the payment. E file 1040ez For example, a dishonored payment of $18 is charged a penalty of $18. E file 1040ez Forms in Spanish. E file 1040ez You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. E file 1040ez For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). E file 1040ez For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. E file 1040ez References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). E file 1040ez Information returns. E file 1040ez You may be required to file information returns to report certain types of payments made during the year. E file 1040ez For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. E file 1040ez For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). E file 1040ez Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. E file 1040ez See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. E file 1040ez If you file 250 or more Forms W-2, you must file them electronically. E file 1040ez SSA will not accept Forms W-2 and W-3 filed on any magnetic media. E file 1040ez Information reporting customer service site. E file 1040ez The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. E file 1040ez If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). E file 1040ez The call site can also be reached by email at mccirp@irs. E file 1040ez gov. E file 1040ez Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. E file 1040ez Web-based application for an employer identification number (EIN). E file 1040ez You can apply for an employer identification number (EIN) online by visiting IRS. E file 1040ez gov and clicking on the Apply for an EIN Online link under Tools. E file 1040ez When a crew leader furnishes workers to you. E file 1040ez Record the crew leader's name, address, and EIN. E file 1040ez See sections 2 and 10. E file 1040ez Change of address. E file 1040ez Use Form 8822-B to notify the IRS of an address change. E file 1040ez Do not mail form 8822-B with your employment tax return. E file 1040ez Ordering forms and publications. E file 1040ez You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. E file 1040ez irs. E file 1040ez gov/businesses. E file 1040ez Click on the Online Ordering for Information Returns and Employer Returns. E file 1040ez You can also visit www. E file 1040ez irs. E file 1040ez gov/formspubs to download other forms and publications. E file 1040ez Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. E file 1040ez Visit the SSA's Employer W-2 Filing Instructions & Information website at www. E file 1040ez socialsecurity. E file 1040ez gov/employer, to register for Business Services Online. E file 1040ez You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. E file 1040ez Form W-3 will be created for you based on your Forms W-2. E file 1040ez Tax Questions. E file 1040ez If you have a tax question, check the information available on IRS. E file 1040ez gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. E file 1040ez m. E file 1040ez –7:00 p. E file 1040ez m. E file 1040ez local time (Alaska and Hawaii follow Pacific time). E file 1040ez We cannot answer tax questions sent to the address provided later for comments and suggestions. E file 1040ez Recordkeeping. E file 1040ez Keep all records of employment taxes for at least 4 years. E file 1040ez These should be available for IRS review. E file 1040ez Your records should include the following information. E file 1040ez Your employer identification number (EIN). E file 1040ez Amounts and dates of all wage, annuity, and pension payments. E file 1040ez Names, addresses, social security numbers, and occupations of employees and recipients. E file 1040ez Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. E file 1040ez Dates of employment for each employee. E file 1040ez Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. E file 1040ez Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). E file 1040ez Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. E file 1040ez Copies of returns filed and confirmation numbers. E file 1040ez Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. E file 1040ez If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. E file 1040ez If the crew leader has no permanent mailing address, record his or her present address. E file 1040ez Private delivery services. E file 1040ez You can use certain private delivery services designated by the IRS to send tax returns and payments. E file 1040ez The list includes only the following. E file 1040ez DHL Express (DHL): DHL Same Day Service. E file 1040ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. E file 1040ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. E file 1040ez M. E file 1040ez , UPS Worldwide Express Plus, and UPS Worldwide Express. E file 1040ez For the IRS mailing address to use if you are using a private delivery service, go to IRS. E file 1040ez gov and enter "private delivery service" in the search box. E file 1040ez Your private delivery service can tell you how to get written proof of the mailing date. E file 1040ez Private delivery services cannot deliver items to P. E file 1040ez O. E file 1040ez boxes. E file 1040ez You must use the U. E file 1040ez S. E file 1040ez Postal Service to mail any item to an IRS P. E file 1040ez O. E file 1040ez box address. E file 1040ez Photographs of missing children. E file 1040ez The IRS is a proud partner with the National Center for Missing and Exploited Children. E file 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 1040ez 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. E file 1040ez Calendar The following are important dates and responsibilities. E file 1040ez See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. E file 1040ez Also see Publication 509, Tax Calendars. E file 1040ez 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. E file 1040ez 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. E file 1040ez However, a statewide legal holiday does not delay the due date of federal tax deposits. E file 1040ez See Deposits on Business Days Only in section 7. E file 1040ez 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. E file 1040ez S. E file 1040ez Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. E file 1040ez See Private delivery services under Reminders. E file 1040ez By January 31 . E file 1040ez File Form 943. E file 1040ez See section 8 for more information on Form 943. E file 1040ez If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. E file 1040ez Furnish each employee with a completed Form W-2. E file 1040ez Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). E file 1040ez File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. E file 1040ez See section 10 for more information on FUTA. E file 1040ez If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. E file 1040ez File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. E file 1040ez If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. E file 1040ez By February 15. E file 1040ez Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. E file 1040ez On February 16. E file 1040ez Any Form W-4 claiming exemption from withholding for the previous year has now expired. E file 1040ez 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. E file 1040ez If the employee does not give you a new Form W-4, withhold tax 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. E file 1040ez See section 5 for more information. E file 1040ez 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. E file 1040ez By February 28. E file 1040ez File paper Forms 1099 and 1096. E file 1040ez File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. E file 1040ez S. E file 1040ez Information Returns, with the IRS. E file 1040ez For electronically filed returns, see By March 31 below. E file 1040ez File paper Forms W-2 and W-3. E file 1040ez File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. E file 1040ez For electronically filed returns, see By March 31 next. E file 1040ez By March 31. E file 1040ez File electronic Forms W-2 and 1099. E file 1040ez File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. E file 1040ez 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. E file 1040ez socialsecurity. E file 1040ez gov/employer. E file 1040ez For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. E file 1040ez By April 30, July 31, October 31, and January 31. E file 1040ez Deposit FUTA taxes. E file 1040ez Deposit FUTA tax if the undeposited amount is over $500. E file 1040ez Before December 1. E file 1040ez Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. E file 1040ez Introduction This publication is for employers of agricultural workers (farmworkers). E file 1040ez It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). E file 1040ez Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. E file 1040ez If you have nonfarm employees, see Publication 15 (Circular E). E file 1040ez If you have employees in the U. E file 1040ez S. E file 1040ez Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). E file 1040ez Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. E file 1040ez Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. E file 1040ez Comments and suggestions. E file 1040ez We welcome your comments about this publication and your suggestions for future editions. E file 1040ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. E file 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 1040ez You can also send us comments from www. E file 1040ez irs. E file 1040ez gov/formspubs. E file 1040ez Click on More Information and then click on Comment on Tax Forms and Publications. E file 1040ez Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. E file 1040ez COBRA premium assistance credit. E file 1040ez The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. E file 1040ez COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. E file 1040ez Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). E file 1040ez Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. E file 1040ez Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. E file 1040ez For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. E file 1040ez Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. E file 1040ez For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. E file 1040ez An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. E file 1040ez The assistance for the coverage can last up to 15 months. E file 1040ez Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. E file 1040ez For more information, see Notice 2009-27, 2009-16 I. E file 1040ez R. E file 1040ez B. E file 1040ez 838, available at www. E file 1040ez irs. E file 1040ez gov/irb/2009-16_irb/ar09. E file 1040ez html. E file 1040ez Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. E file 1040ez The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. E file 1040ez The reimbursement is made through a credit against the employer's employment tax liabilities. E file 1040ez For information on how to claim the credit, see the Instructions for Form 943. E file 1040ez The credit is treated as a deposit made on the first day of the return period. E file 1040ez In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. E file 1040ez In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. E file 1040ez Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. E file 1040ez Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. E file 1040ez In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. E file 1040ez In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. E file 1040ez Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. E file 1040ez Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. E file 1040ez A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. E file 1040ez For more information, visit IRS. E file 1040ez gov and enter “COBRA” in the search box. E file 1040ez 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 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev Up Next Home More Online Publications