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E File 2011 Taxes

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E File 2011 Taxes

E file 2011 taxes 6. E file 2011 taxes   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. E file 2011 taxes If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. E file 2011 taxes These additional contributions cannot be made with after-tax employee contributions. E file 2011 taxes You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. E file 2011 taxes The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. E file 2011 taxes Figuring catch-up contributions. E file 2011 taxes   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. E file 2011 taxes Qualified retirement plans. E file 2011 taxes (To determine if your plan is a qualified plan, ask your plan administrator. E file 2011 taxes ) 403(b) plans. E file 2011 taxes Simplified employee pension (SEP) plans. E file 2011 taxes SIMPLE plans. E file 2011 taxes   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. E file 2011 taxes For 2013 the limit is $5,500, unchanged for 2014. E file 2011 taxes    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. E file 2011 taxes    Catch-up contributions do not affect your MAC. E file 2011 taxes Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. E file 2011 taxes You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. E file 2011 taxes Prev  Up  Next   Home   More Online Publications
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The E File 2011 Taxes

E file 2011 taxes Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. E file 2011 taxes Filing options when no return is required. E file 2011 taxes What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. E file 2011 taxes Claim for refund process. E file 2011 taxes How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. E file 2011 taxes The worker is your employee if you can control not only what work is done, but how it is done. E file 2011 taxes If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. E file 2011 taxes It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. E file 2011 taxes Example. E file 2011 taxes You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. E file 2011 taxes Betty follows your specific instructions about household and child care duties. E file 2011 taxes You provide the household equipment and supplies that Betty needs to do her work. E file 2011 taxes Betty is your household employee. E file 2011 taxes Household work. E file 2011 taxes   Household work is work done in or around your home. E file 2011 taxes Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. E file 2011 taxes Workers who are not your employees. E file 2011 taxes   If only the worker can control how the work is done, the worker is not your employee but is self-employed. E file 2011 taxes A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. E file 2011 taxes   A worker who performs child care services for you in his or her home generally is not your employee. E file 2011 taxes   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. E file 2011 taxes Example. E file 2011 taxes You made an agreement with John Peters to care for your lawn. E file 2011 taxes John runs a lawn care business and offers his services to the general public. E file 2011 taxes He provides his own tools and supplies, and he hires and pays any helpers he needs. E file 2011 taxes Neither John nor his helpers are your household employees. E file 2011 taxes More information. E file 2011 taxes   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. E file 2011 taxes Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. E file 2011 taxes When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. E file 2011 taxes S. E file 2011 taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. E file 2011 taxes No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. E file 2011 taxes You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. E file 2011 taxes Acceptable documents to establish identity and employment eligibility are listed on Form I-9. E file 2011 taxes You should keep the completed Form I-9 in your own records. E file 2011 taxes Do not submit it to the IRS, the USCIS, or any other government or other entity. E file 2011 taxes The form must be kept available for review upon notice by an authorized U. E file 2011 taxes S. E file 2011 taxes Government official. E file 2011 taxes Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. E file 2011 taxes Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. E file 2011 taxes uscis. E file 2011 taxes gov. E file 2011 taxes If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. E file 2011 taxes You also can visit the USCIS website at www. E file 2011 taxes uscis. E file 2011 taxes gov to get Form I-9. E file 2011 taxes For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. E file 2011 taxes Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. E file 2011 taxes To find out, read Table 1. E file 2011 taxes You do not need to withhold federal income tax from your household employee's wages. E file 2011 taxes But if your employee asks you to withhold it, you can. E file 2011 taxes See Do You Need To Withhold Federal Income Tax, later. E file 2011 taxes If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. E file 2011 taxes If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. E file 2011 taxes The rest of this publication does not apply to you. E file 2011 taxes State employment taxes. E file 2011 taxes   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. E file 2011 taxes For a list of state unemployment tax agencies, visit the U. E file 2011 taxes S. E file 2011 taxes Department of Labor's website at www. E file 2011 taxes workforcesecurity. E file 2011 taxes doleta. E file 2011 taxes gov/unemploy/agencies. E file 2011 taxes asp. E file 2011 taxes You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. E file 2011 taxes    Table 1. E file 2011 taxes Do You Need To Pay Employment Taxes? IF you . E file 2011 taxes . E file 2011 taxes . E file 2011 taxes THEN you need to . E file 2011 taxes . E file 2011 taxes . E file 2011 taxes A– Pay cash wages of $1,900 or more in 2014 to any one household employee. E file 2011 taxes Withhold and pay social security and Medicare taxes. E file 2011 taxes The taxes are 15. E file 2011 taxes 3%1 of cash wages. E file 2011 taxes Your employee's share is 7. E file 2011 taxes 65%1. E file 2011 taxes   (You can choose to pay it yourself and not withhold it. E file 2011 taxes ) Your share is 7. E file 2011 taxes 65%. E file 2011 taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). E file 2011 taxes B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. E file 2011 taxes Pay federal unemployment tax. E file 2011 taxes The tax is 6% of cash wages. E file 2011 taxes Wages over $7,000 a year per employee are not taxed. E file 2011 taxes You also may owe state unemployment tax. E file 2011 taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. E file 2011 taxes 1In addition to withholding Medicare tax at 1. E file 2011 taxes 45%, you must withhold a 0. E file 2011 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E file 2011 taxes 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 2011 taxes Additional Medicare Tax is only imposed on the employee. E file 2011 taxes There is no employer share of Additional Medicare Tax. E file 2011 taxes 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 2011 taxes Note. E file 2011 taxes If neither A nor B above applies, you do not need to pay any federal employment taxes. E file 2011 taxes But you may still need to pay state employment taxes. E file 2011 taxes Table 2. E file 2011 taxes Household Employer's Checklist You may need to do the following things when you have a household employee. E file 2011 taxes   When you hire a household employee: □ Find out if the person can legally work in the United States. E file 2011 taxes  □ Find out if you need to pay state taxes. E file 2011 taxes When you pay your household employee: □ Withhold social security and Medicare taxes. E file 2011 taxes  □ Withhold federal income tax. E file 2011 taxes  □ Decide how you will make tax payments. E file 2011 taxes  □ Keep records. E file 2011 taxes By February 2, 2015: □ Get an employer identification number (EIN). E file 2011 taxes  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. E file 2011 taxes By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). E file 2011 taxes By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). E file 2011 taxes  If you do not have to file a return, file Schedule H by itself. E file 2011 taxes Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. E file 2011 taxes The Medicare tax pays for hospital insurance. E file 2011 taxes Both you and your household employee may owe social security and Medicare taxes. E file 2011 taxes Your share is 7. E file 2011 taxes 65% (6. E file 2011 taxes 2% for social security tax and 1. E file 2011 taxes 45% for Medicare tax) of the employee's social security and Medicare wages. E file 2011 taxes Your employee's share is also 7. E file 2011 taxes 65% (6. E file 2011 taxes 2% for social security tax and 1. E file 2011 taxes 45% for Medicare tax). E file 2011 taxes In addition to withholding Medicare tax at 1. E file 2011 taxes 45%, you must withhold a 0. E file 2011 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E file 2011 taxes 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 2011 taxes Additional Medicare Tax is only imposed on the employee. E file 2011 taxes There is no employer share of Additional Medicare Tax. E file 2011 taxes 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 2011 taxes For more information on Additional Medicare Tax, visit IRS. E file 2011 taxes gov and enter “Additional Medicare Tax” in the search box. E file 2011 taxes Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. E file 2011 taxes You are responsible for payment of your employee's share of the taxes as well as your own. E file 2011 taxes You can either withhold your employee's share from the employee's wages or pay it from your own funds. E file 2011 taxes If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. E file 2011 taxes Pay the taxes as discussed under How Do You Make Tax Payments, later. E file 2011 taxes Also, see What Forms Must You File, later. E file 2011 taxes Social security and Medicare wages. E file 2011 taxes   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. E file 2011 taxes   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. E file 2011 taxes However, any noncash wages you pay do not count as social security and Medicare wages. E file 2011 taxes   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. E file 2011 taxes Cash wages. E file 2011 taxes   Cash wages include wages you pay by check, money order, etc. E file 2011 taxes Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. E file 2011 taxes However, cash you give your employee in place of these items is included in cash wages. E file 2011 taxes State disability payments treated as wages. E file 2011 taxes   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. E file 2011 taxes For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. E file 2011 taxes Wages not counted. E file 2011 taxes   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. E file 2011 taxes Your spouse. E file 2011 taxes Your child who is under the age of 21. E file 2011 taxes Your parent. E file 2011 taxes Exception: Count these wages if both the following conditions apply. E file 2011 taxes Your parent cares for your child who is either of the following. E file 2011 taxes Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. E file 2011 taxes Your marital status is one of the following. E file 2011 taxes You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. E file 2011 taxes An employee who is under the age of 18 at any time during the year. E file 2011 taxes Exception: Count these wages if providing household services is the employee's principal occupation. E file 2011 taxes If the employee is a student, providing household services is not considered to be his or her principal occupation. E file 2011 taxes Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. E file 2011 taxes Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. E file 2011 taxes If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. E file 2011 taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. E file 2011 taxes If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. E file 2011 taxes If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. E file 2011 taxes See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. E file 2011 taxes Withholding the employee's share. E file 2011 taxes   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. E file 2011 taxes However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. E file 2011 taxes   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. E file 2011 taxes If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. E file 2011 taxes   Withhold 7. E file 2011 taxes 65% (6. E file 2011 taxes 2% for social security tax and 1. E file 2011 taxes 45% for Medicare tax) from each payment of social security and Medicare wages. E file 2011 taxes Generally, you can use Table 3 to figure the proper amount to withhold. E file 2011 taxes You will pay the amount withheld to the IRS with your share of the taxes. E file 2011 taxes Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. E file 2011 taxes Table 3. E file 2011 taxes Employee Social Security (6. E file 2011 taxes 2%) and Medicare (1. E file 2011 taxes 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. E file 2011 taxes ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. E file 2011 taxes For example, on a wage payment of $180, the employee social security tax is $11. E file 2011 taxes 16 ($6. E file 2011 taxes 20 tax on $100 plus $4. E file 2011 taxes 96 on $80 wages). E file 2011 taxes The employee Medicare tax is $2. E file 2011 taxes 61 ($1. E file 2011 taxes 45 tax on $100 plus $1. E file 2011 taxes 16 on $80 wages). E file 2011 taxes If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. E file 2011 taxes 00 . E file 2011 taxes $ . E file 2011 taxes 06 $ . E file 2011 taxes 01 $ 51. E file 2011 taxes 00 . E file 2011 taxes $ 3. E file 2011 taxes 16 $ . E file 2011 taxes 74 2. E file 2011 taxes 00 . E file 2011 taxes . E file 2011 taxes 12 . E file 2011 taxes 03 52. E file 2011 taxes 00 . E file 2011 taxes 3. E file 2011 taxes 22 . E file 2011 taxes 75 3. E file 2011 taxes 00 . E file 2011 taxes . E file 2011 taxes 19 . E file 2011 taxes 04 53. E file 2011 taxes 00 . E file 2011 taxes 3. E file 2011 taxes 29 . E file 2011 taxes 77 4. E file 2011 taxes 00 . E file 2011 taxes . E file 2011 taxes 25 . E file 2011 taxes 06 54. E file 2011 taxes 00 . E file 2011 taxes 3. E file 2011 taxes 35 . E file 2011 taxes 78 5. E file 2011 taxes 00 . 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E file 2011 taxes 70 1. E file 2011 taxes 33 43. E file 2011 taxes 00 . E file 2011 taxes 2. E file 2011 taxes 67 . E file 2011 taxes 62 93. E file 2011 taxes 00 . E file 2011 taxes 5. E file 2011 taxes 77 1. E file 2011 taxes 35 44. E file 2011 taxes 00 . E file 2011 taxes 2. E file 2011 taxes 73 . E file 2011 taxes 64 94. E file 2011 taxes 00 . E file 2011 taxes 5. E file 2011 taxes 83 1. E file 2011 taxes 36 45. E file 2011 taxes 00 . E file 2011 taxes 2. E file 2011 taxes 79 . E file 2011 taxes 65 95. E file 2011 taxes 00 . E file 2011 taxes 5. E file 2011 taxes 89 1. E file 2011 taxes 38 46. E file 2011 taxes 00 . E file 2011 taxes 2. E file 2011 taxes 85 . E file 2011 taxes 67 96. E file 2011 taxes 00 . E file 2011 taxes 5. E file 2011 taxes 95 1. E file 2011 taxes 39 47. E file 2011 taxes 00 . E file 2011 taxes 2. E file 2011 taxes 91 . E file 2011 taxes 68 97. E file 2011 taxes 00 . E file 2011 taxes 6. E file 2011 taxes 01 1. E file 2011 taxes 41 48. E file 2011 taxes 00 . E file 2011 taxes 2. E file 2011 taxes 98 . E file 2011 taxes 70 98. E file 2011 taxes 00 . E file 2011 taxes 6. E file 2011 taxes 08 1. E file 2011 taxes 42 49. E file 2011 taxes 00 . E file 2011 taxes 3. E file 2011 taxes 04 . E file 2011 taxes 71 99. E file 2011 taxes 00 . E file 2011 taxes 6. E file 2011 taxes 14 1. E file 2011 taxes 44 50. E file 2011 taxes 00 . E file 2011 taxes 3. E file 2011 taxes 10 . E file 2011 taxes 73 100. E file 2011 taxes 00 . E file 2011 taxes 6. E file 2011 taxes 20 1. E file 2011 taxes 45 1In addition to withholding Medicare tax at 1. E file 2011 taxes 45%, you must withhold a 0. E file 2011 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E file 2011 taxes 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 2011 taxes Additional Medicare Tax is only imposed on the employee. E file 2011 taxes There is no employer share of Additional Medicare Tax. E file 2011 taxes 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 2011 taxes   If you make an error by withholding too little, you should withhold additional taxes from a later payment. E file 2011 taxes If you withhold too much, you should repay the employee. E file 2011 taxes    In addition to withholding Medicare tax at 1. E file 2011 taxes 45%, you must withhold a 0. E file 2011 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. E file 2011 taxes 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 2011 taxes Additional Medicare Tax is only imposed on the employee. E file 2011 taxes There is no employer share of Additional Medicare Tax. E file 2011 taxes 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 2011 taxes For more information on Additional Medicare Tax, visit IRS. E file 2011 taxes gov and enter “Additional Medicare Tax” in the search box. E file 2011 taxes Example. E file 2011 taxes On February 13, 2014, Mary Brown hired Jane R. E file 2011 taxes Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. E file 2011 taxes Jane worked for the remainder of the year (a total of 46 weeks). E file 2011 taxes Mary did not give Jane a Form W-4 to request federal or state tax withholding. E file 2011 taxes The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. E file 2011 taxes See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. E file 2011 taxes Total cash wages paid to Jane $2,300. E file 2011 taxes 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. E file 2011 taxes 60 ($2,300 x 6. E file 2011 taxes 2% (. E file 2011 taxes 062))         Medicare tax $33. E file 2011 taxes 35       ($2,300 x 1. E file 2011 taxes 45% (. E file 2011 taxes 0145)) Mary's share of:     Social security tax $142. E file 2011 taxes 60  ($2,300 x 6. E file 2011 taxes 2% (. E file 2011 taxes 062))           Medicare tax $33. E file 2011 taxes 35  ($2,300 x 1. E file 2011 taxes 45% (. E file 2011 taxes 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. E file 2011 taxes 00   Box 4: Social security tax withheld 142. E file 2011 taxes 60   Box 6: Medicare tax withheld 33. E file 2011 taxes 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). E file 2011 taxes Not withholding the employee's share. E file 2011 taxes   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. E file 2011 taxes The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. E file 2011 taxes However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. E file 2011 taxes Example. E file 2011 taxes In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. E file 2011 taxes You expect to pay your employee $1,900 or more for the year. E file 2011 taxes You decide to pay your employee's share of social security and Medicare taxes from your own funds. E file 2011 taxes You pay your employee $100 every Friday without withholding any social security or Medicare taxes. E file 2011 taxes For social security and Medicare tax purposes, your employee's wages each payday are $100. E file 2011 taxes For each wage payment, you will pay $15. E file 2011 taxes 30 when you pay the taxes. E file 2011 taxes This is $7. E file 2011 taxes 65 ($6. E file 2011 taxes 20 for social security tax + $1. E file 2011 taxes 45 for Medicare tax) to cover your employee's share plus $7. E file 2011 taxes 65 ($6. E file 2011 taxes 20 for social security tax + $1. E file 2011 taxes 45 for Medicare tax) for your share. E file 2011 taxes For income tax purposes, your employee's wages each payday are $107. E file 2011 taxes 65 ($100 + the $7. E file 2011 taxes 65 you will pay to cover your employee's share of social security and Medicare taxes). E file 2011 taxes Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. E file 2011 taxes Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. E file 2011 taxes Or, you may owe only the FUTA tax or only the state unemployment tax. E file 2011 taxes To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. E file 2011 taxes For a list of state unemployment tax agencies, visit the U. E file 2011 taxes S. E file 2011 taxes Department of Labor's website at www. E file 2011 taxes workforcesecurity. E file 2011 taxes doleta. E file 2011 taxes gov/unemploy/agencies. E file 2011 taxes asp. E file 2011 taxes You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. E file 2011 taxes The FUTA tax is 6. E file 2011 taxes 0% of your employee's FUTA wages. E file 2011 taxes However, you may be able to take a credit of up to 5. E file 2011 taxes 4% against the FUTA tax, resulting in a net tax rate of 0. E file 2011 taxes 6%. E file 2011 taxes Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. E file 2011 taxes The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. E file 2011 taxes (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. E file 2011 taxes ) Note. E file 2011 taxes   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. E file 2011 taxes The term “legal holiday” means any legal holiday in the District of Columbia. E file 2011 taxes Pay the tax as discussed under How Do You Make Tax Payments, later. E file 2011 taxes Also, see What Forms Must You File, later. E file 2011 taxes Note. E file 2011 taxes   The 5. E file 2011 taxes 4% credit is reduced for wages paid in a credit reduction state. E file 2011 taxes See the Instructions for Schedule H (Form 1040). E file 2011 taxes Do not withhold the FUTA tax from your employee's wages. E file 2011 taxes You must pay it from your own funds. E file 2011 taxes FUTA wages. E file 2011 taxes   Figure the FUTA tax on the FUTA wages you pay. E file 2011 taxes If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. E file 2011 taxes (A calendar quarter is January through March, April through June, July through September, or October through December. E file 2011 taxes ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. E file 2011 taxes For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. E file 2011 taxes Wages not counted. E file 2011 taxes   Do not count wages you pay to any of the following individuals as FUTA wages. E file 2011 taxes Your spouse. E file 2011 taxes Your child who is under the age of 21. E file 2011 taxes Your parent. E file 2011 taxes Credit for 2013. E file 2011 taxes   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. E file 2011 taxes Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. E file 2011 taxes Worksheet A. E file 2011 taxes Worksheet for Credit for Late Contributions 1. E file 2011 taxes Enter the amount from Schedule H, line 22   2. E file 2011 taxes Enter the amount from Schedule H, line 19   3. E file 2011 taxes Subtract line 2 from line 1. E file 2011 taxes If zero or less, enter -0-   4. E file 2011 taxes Enter total contributions paid to the state(s) after the Form 1040 due date   5. E file 2011 taxes Enter the smaller of line 3 or line 4   6. E file 2011 taxes Multiply line 5 by . E file 2011 taxes 90 (90%)   7. E file 2011 taxes Add lines 2 and 6   8. E file 2011 taxes Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. E file 2011 taxes You should withhold federal income tax only if your household employee asks you to withhold it and you agree. E file 2011 taxes The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. E file 2011 taxes If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. E file 2011 taxes If you agree to withhold federal income tax, you are responsible for paying it to the IRS. E file 2011 taxes Pay the tax as discussed under How Do You Make Tax Payments, later. E file 2011 taxes Also, see What Forms Must You File, later. E file 2011 taxes Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. E file 2011 taxes Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. E file 2011 taxes Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. E file 2011 taxes Publication 15 (Circular E) contains detailed instructions. E file 2011 taxes Wages. E file 2011 taxes   Figure federal income tax withholding on both cash and noncash wages you pay. E file 2011 taxes Measure wages you pay in any form other than cash by the fair market value of the noncash item. E file 2011 taxes   Do not count as wages any of the following items. E file 2011 taxes Meals provided to your employee at your home for your convenience. E file 2011 taxes Lodging provided to your employee at your home for your convenience and as a condition of employment. E file 2011 taxes Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). E file 2011 taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. E file 2011 taxes See Publication 15-B for special requirements for this exclusion. E file 2011 taxes Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. E file 2011 taxes   See Publication 15 (Circular E) for more information on cash and noncash wages. E file 2011 taxes Paying tax without withholding. E file 2011 taxes   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. E file 2011 taxes It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. E file 2011 taxes What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. E file 2011 taxes This credit reduces their tax or allows them to receive a payment from the IRS. E file 2011 taxes You also may have to give your employee a notice about the EIC. E file 2011 taxes Notice about the EIC. E file 2011 taxes   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. E file 2011 taxes If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. E file 2011 taxes   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. E file 2011 taxes A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. E file 2011 taxes Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). E file 2011 taxes Your own written statement with the same wording as in Notice 797. E file 2011 taxes If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. E file 2011 taxes If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. E file 2011 taxes If Form W-2 is not required, you must notify the employee by February 7, 2015. E file 2011 taxes   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. E file 2011 taxes Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). E file 2011 taxes How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. E file 2011 taxes Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). E file 2011 taxes Add these household employment taxes to your income tax. E file 2011 taxes Pay the amount due by April 15, 2015. E file 2011 taxes For more information about using Schedule H, see Schedule H under What Forms Must You File, later. E file 2011 taxes You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. E file 2011 taxes You can pay the additional tax in any of the following ways. E file 2011 taxes Ask your employer to withhold more federal income tax from your wages in 2014. E file 2011 taxes Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. E file 2011 taxes Make estimated tax payments for 2014 to the IRS. E file 2011 taxes Increase your payments if you already make estimated tax payments. E file 2011 taxes You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. E file 2011 taxes (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. E file 2011 taxes ) However, you will not be subject to the penalty if both of the following situations apply to you. E file 2011 taxes You will not have federal income tax withheld from wages, pensions, or any other payments you receive. E file 2011 taxes Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. E file 2011 taxes Asking for more federal income tax withholding. E file 2011 taxes   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. E file 2011 taxes Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. E file 2011 taxes   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). E file 2011 taxes Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. E file 2011 taxes   See Publication 505 to make sure you will have the right amount withheld. E file 2011 taxes It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. E file 2011 taxes Paying estimated tax. E file 2011 taxes   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. E file 2011 taxes You can use its payment vouchers to make your payments by check or money order. E file 2011 taxes You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. E file 2011 taxes For details, see the form instructions and visit IRS. E file 2011 taxes gov. E file 2011 taxes    You can pay all the employment taxes at once or you can pay them in installments. E file 2011 taxes If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. E file 2011 taxes Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. E file 2011 taxes Payment option for business employers. E file 2011 taxes   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. E file 2011 taxes You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. E file 2011 taxes For information on depositing employment taxes, see Publication 15 (Circular E). E file 2011 taxes   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. E file 2011 taxes See Business employment tax returns, later. E file 2011 taxes    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. E file 2011 taxes You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. E file 2011 taxes More information. E file 2011 taxes   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. E file 2011 taxes What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. E file 2011 taxes Social security and Medicare wages. E file 2011 taxes FUTA wages. E file 2011 taxes Wages from which you withhold federal income tax. E file 2011 taxes For information on ordering employment tax forms, see How To Get Tax Help, later. E file 2011 taxes Employer identification number (EIN). E file 2011 taxes   You must include your employer identification number (EIN) on the forms you file for your household employee. E file 2011 taxes An EIN is a nine-digit number issued by the IRS. E file 2011 taxes It is not the same as a social security number. E file 2011 taxes    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. E file 2011 taxes If you already have an EIN, use that number. E file 2011 taxes   If you do not have an EIN, you may apply for one online. E file 2011 taxes Go to IRS. E file 2011 taxes gov and click on the Apply for an EIN Online link under Tools. E file 2011 taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. E file 2011 taxes Form W-2. E file 2011 taxes   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. E file 2011 taxes Social security and Medicare wages of $1,900 or more. E file 2011 taxes Wages from which you withhold federal income tax. E file 2011 taxes You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. E file 2011 taxes You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). E file 2011 taxes Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. E file 2011 taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. E file 2011 taxes socialsecurity. E file 2011 taxes gov/employer for guidelines on filing electronically. E file 2011 taxes Employee who leaves during the year. E file 2011 taxes   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. E file 2011 taxes You do not need to wait until 2015. E file 2011 taxes If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. E file 2011 taxes Schedule H. E file 2011 taxes   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. E file 2011 taxes Social security and Medicare wages of $1,900 or more. E file 2011 taxes FUTA wages. E file 2011 taxes Wages from which you withhold federal income tax. E file 2011 taxes File Schedule H with your 2014 federal income tax return by April 15, 2015. E file 2011 taxes If you get an extension to file your return, the extension also will apply to your Schedule H. E file 2011 taxes Filing options when no return is required. E file 2011 taxes   If you are not required to file a 2014 tax return, you have the following two options. E file 2011 taxes You can file Schedule H by itself. E file 2011 taxes See the Schedule H instructions for details. E file 2011 taxes If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. E file 2011 taxes See Business employment tax returns, next. E file 2011 taxes   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. E file 2011 taxes Business employment tax returns. E file 2011 taxes   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. E file 2011 taxes (See Payment option for business employers, earlier. E file 2011 taxes ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. E file 2011 taxes Include the FUTA tax for the employee on your Form 940. E file 2011 taxes   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. E file 2011 taxes   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). E file 2011 taxes For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. E file 2011 taxes Both of these publications also provide information about filing Form 940. E file 2011 taxes What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. E file 2011 taxes You must also keep records to support the information you enter on the forms you file. E file 2011 taxes If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. E file 2011 taxes Wage and tax records. E file 2011 taxes   On each payday, you should record the date and amounts of all the following items. E file 2011 taxes Your employee's cash and noncash wages. E file 2011 taxes Any employee social security tax you withhold or agree to pay for your employee. E file 2011 taxes Any employee Medicare tax you withhold or agree to pay for your employee. E file 2011 taxes Any federal income tax you withhold. E file 2011 taxes Any state employment taxes you withhold. E file 2011 taxes Employee's social security number. E file 2011 taxes   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. E file 2011 taxes Social security and Medicare wages of $1,900 or more. E file 2011 taxes Wages from which you withhold federal income tax. E file 2011 taxes You must ask for your employee's social security number no later than the first day on which you pay the wages. E file 2011 taxes You may wish to ask for it when you hire your employee. E file 2011 taxes You should ask your employee to show you his or her social security card. E file 2011 taxes The employee may show the card if it is available. E file 2011 taxes You may, but are not required to, photocopy the card if the employee provides it. E file 2011 taxes   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. E file 2011 taxes An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. E file 2011 taxes    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. E file 2011 taxes    You also can download Form SS-5 from the Social Security Administration website at  www. E file 2011 taxes socialsecurity. E file 2011 taxes gov/online/ss-5. E file 2011 taxes pdf. E file 2011 taxes How long to keep records. E file 2011 taxes   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. E file 2011 taxes Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. E file 2011 taxes To qualify, you must pay these expenses so you can work or look for work. E file 2011 taxes If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. E file 2011 taxes For information about the credit, see Publication 503, Child and Dependent Care Expenses. E file 2011 taxes How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. E file 2011 taxes Schedule H attached to another form. E file 2011 taxes    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. E file 2011 taxes S. E file 2011 taxes Individual Income Tax Return, and attach a corrected Schedule H. E file 2011 taxes If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. E file 2011 taxes If you discover an error on a Schedule H that you previously filed with Form 1041, U. E file 2011 taxes S. E file 2011 taxes Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. E file 2011 taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. E file 2011 taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. E file 2011 taxes In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. E file 2011 taxes Schedule H filed by itself. E file 2011 taxes   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. E file 2011 taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. E file 2011 taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. E file 2011 taxes In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. E file 2011 taxes If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. E file 2011 taxes (See Overpayment of tax, later. E file 2011 taxes ) When to file. E file 2011 taxes   File a corrected Schedule H when you discover an error on a previously filed Schedule H. E file 2011 taxes If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. E file 2011 taxes If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). E file 2011 taxes Underpayment of tax. E file 2011 taxes   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. E file 2011 taxes Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. E file 2011 taxes However, underreported FUTA taxes will be subject to interest. E file 2011 taxes Overpayment of tax. E file 2011 taxes    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. E file 2011 taxes However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. E file 2011 taxes Adjust the overpayment. E file 2011 taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. E file 2011 taxes If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). E file 2011 taxes If you adjust your return, you will not receive interest on your overpayment. E file 2011 taxes If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. E file 2011 taxes You may not adjust your return to correct overpayments of FUTA tax. E file 2011 taxes Claim for refund process. E file 2011 taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. E file 2011 taxes If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). E file 2011 taxes You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. E file 2011 taxes Required repayment or consent. E file 2011 taxes   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. E file 2011 taxes You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. E file 2011 taxes You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. E file 2011 taxes Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. E file 2011 taxes Filing required Forms W-2 or Forms W-2c. E file 2011 taxes   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. E file 2011 taxes Additional Medicare Tax. E file 2011 taxes   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. E file 2011 taxes An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. E file 2011 taxes For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. E file 2011 taxes   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. E file 2011 taxes Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. E file 2011 taxes Additional information. E file 2011 taxes   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). E file 2011 taxes Also, visit IRS. E file 2011 taxes gov. E file 2011 taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. E file 2011 taxes Free help with your tax return. E file 2011 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. E file 2011 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. E file 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E file 2011 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file 2011 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. E file 2011 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. E file 2011 taxes gov, download the IRS2Go app, or call 1-800-906-9887. E file 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. E file 2011 taxes aarp. E file 2011 taxes org/money/taxaide or call 1-888-227-7669. E file 2011 taxes For more information on these programs, go to IRS. E file 2011 taxes gov and enter “VITA” in the search box. E file 2011 taxes Internet. E file 2011 taxes    IRS. E file 2011 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. E file 2011 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. E file 2011 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. E file 2011 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. E file 2011 taxes gov or download the IRS2Go app and select the Refund Status option. E file 2011 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. E file 2011 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. E file 2011 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. E file 2011 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E file 2011 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. E file 2011 taxes No need to wait on the phone or stand in line. E file 2011 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. E file 2011 taxes When you reach the response screen, you can print the entire interview and the final response for your records. E file 2011 taxes New subject areas are added on a regular basis. E file 2011 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. E file 2011 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. E file 2011 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. E file 2011 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. E file 2011 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. E file 2011 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. E file 2011 taxes You can also ask the IRS to mail a return or an account transcript to you. E file 2011 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. E file 2011 taxes gov or by calling 1-800-908-9946. E file 2011 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. E file 2011 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. E file 2011 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. E file 2011 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. E file 2011 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. E file 2011 taxes gov and enter Where's My Amended Return? in the search box. E file 2011 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E file 2011 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. E file 2011 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. E file 2011 taxes gov. E file 2011 taxes Select the Payment tab on the front page of IRS. E file 2011 taxes gov for more information. E file 2011 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. E file 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. E file 2011 taxes gov. E file 2011 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. E file 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. E file 2011 taxes gov. E file 2011 taxes Request an Electronic Filing PIN by going to IRS. E file 2011 taxes gov and entering Electronic Filing PIN in the search box. E file 2011 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. E file 2011 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. E file 2011 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. E file 2011 taxes An employee can answer questions about your tax account or help you set up a payment plan. E file 2011 taxes Before you visit, check the Office Locator on IRS. E file 2011 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. E file 2011 taxes If you have a special need, such as a disability, you can request an appointment. E file 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. E file 2011 taxes Apply for an Employer Identification Number (EIN). E file 2011 taxes Go to IRS. E file 2011 taxes gov and enter Apply for an EIN in the search box. E file 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. E file 2011 taxes Read Internal Revenue Bulletins. E file 2011 taxes Sign up to receive local and national tax news and more by email. E file 2011 taxes Just click on “subscriptions” above the search box on IRS. E file 2011 taxes gov and choose from a variety of options. E file 2011 taxes Phone. E file 2011 taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. E file 2011 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. E file 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. E file 2011 taxes gov, or download the IRS2Go app. E file 2011 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. E file 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E file 2011 taxes Most VITA and TCE sites offer free electronic filing. E file 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. E file 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. E file 2011 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. E file 2011 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. E file 2011 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. E file 2011 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. E file 2011 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. E file 2011 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E file 2011 taxes Note, the above information is for our automated hotline. E file 2011 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. E file 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. E file 2011 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E file 2011 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. E file 2011 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). E file 2011 taxes You should receive your order within 10 business days. E file 2011 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. E file 2011 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. E file 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. E file 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. E file 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. E file 2011 taxes Walk-in. E file 2011 taxes   You can find a selection of forms, publications and services — in-person. E file 2011 taxes Products. E file 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. E file 2011 taxes Services. E file 2011 taxes You can walk in to your local TAC for face-to-face tax help. E file 2011 taxes An employee can answer questions about your tax account or help you set up a payment plan. E file 2011 taxes Before visiting, use the Office Locator tool on IRS. E file 2011 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. E file 2011 taxes Mail. E file 2011 taxes   You can send your order for forms, instructions, and publications to the address below. E file 2011 taxes You should receive a response within 10 business days after your request is received. E file 2011 taxes Internal Revenue Service 1201 N. E file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. E file 2011 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. E file 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. E file 2011 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. E file 2011 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. E file 2011 taxes You face (or your business is facing) an immediate threat of adverse action. E file 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. E file 2011 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. E file 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. E file 2011 taxes Our advocates know how to work with the IRS. E file 2011 taxes Our services are free and tailored to meet your needs. E file 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. E file 2011 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. E file 2011 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. E file 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. E file 2011 taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. E file 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. E file 2011 taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. E file 2011 taxes Sample W-2 Form This image is too large to be displayed in the current screen. E file 2011 taxes Please click the link to view the image. E file 2011 taxes Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications