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Efile 1040nrFile Taxes For FreeState TaxAarp Tax Help LocationsFree 1040ez InstructionsStudent Taxes 2013H&r Block LoginFree FileAmended Tax Return InstructionsFree File 2010 TaxesHandr Block Free FileIrs Forms 2011 1040E File 2012 Federal TaxesIrs Gov EfileHrblock FreefileHow Can I Do My 2012 Federal Tax Return With H&r BlockTurbo Tax 2013Irs Amended Return Form1040 Ez Free FileFederal Amended Tax FormsState Tax Return OnlineAmend 2010 Tax Return OnlineFederal Form 1040xIrs Gov E FileTurbo Tax For StudentsState Tax SlabsIrs File Extension OnlineH & R Block MilitaryHow Do I Amend My TaxesTurbotax Military 2012Efile Tax Return For FreeAmending 2011 TaxesFile 2011 Taxes Late FreeFree File State Income TaxState Tax Return FreeFree Income Tax FilingCan I Efile My 2012 Taxes2012 Amended Return2012 Ez Tax FormsIrs Form 1040x 2013 Tax ReturnForm 1040ez Instructions
Efile 1040nrEfile 1040nr 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. Efile 1040nr irs. Efile 1040nr gov/pub51. Efile 1040nr What's New Social security and Medicare tax for 2014. Efile 1040nr The social security tax rate is 6. Efile 1040nr 2% each for the employee and employer, unchanged from 2013. Efile 1040nr The social security wage base limit is $117,000. Efile 1040nr The Medicare tax rate is 1. Efile 1040nr 45% each for the employee and employer, unchanged from 2013. Efile 1040nr There is no wage base limit for Medicare tax. Efile 1040nr 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. Efile 1040nr Withholding allowance. Efile 1040nr The 2014 amount for one withholding allowance on an annual basis is $3,950. Efile 1040nr Change of responsible party. Efile 1040nr 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. Efile 1040nr Form 8822-B must be filed within 60 days of the change. Efile 1040nr 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. Efile 1040nr For a definition of "responsible party", see the Form 8822-B instructions. Efile 1040nr Same-sex marriage. Efile 1040nr 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. Efile 1040nr For more information, see Revenue Ruling 2013-17, 2013-38 I. Efile 1040nr R. Efile 1040nr B. Efile 1040nr 201, available at www. Efile 1040nr irs. Efile 1040nr gov/irb/2013-38_IRB/ar07. Efile 1040nr html. Efile 1040nr 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. Efile 1040nr Notice 2013-61, 2013-44 I. Efile 1040nr R. Efile 1040nr B. Efile 1040nr 432, is available at www. Efile 1040nr irs. Efile 1040nr gov/irb/2013-44_IRB/ar10. Efile 1040nr html. Efile 1040nr Reminders Additional Medicare Tax withholding. Efile 1040nr In addition to withholding Medicare tax at 1. Efile 1040nr 45%, you must withhold a 0. Efile 1040nr 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Efile 1040nr 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. Efile 1040nr Additional Medicare Tax is only imposed on the employee. Efile 1040nr There is no employer share of Additional Medicare Tax. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr For more information on Additional Medicare Tax, visit IRS. Efile 1040nr gov and enter “Additional Medicare Tax” in the search box. Efile 1040nr Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr For more information, visit IRS. Efile 1040nr gov and enter “work opportunity tax credit” in the search box. Efile 1040nr Outsourcing payroll duties. Efile 1040nr 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. Efile 1040nr The employer remains responsible if the third party fails to perform any required action. Efile 1040nr 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. Efile 1040nr gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Efile 1040nr COBRA premium assistance credit. Efile 1040nr 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. Efile 1040nr For more information, see COBRA premium assistance credit under Introduction. Efile 1040nr Compensation paid to H-2A foreign agricultural workers. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Efile 1040nr 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. Efile 1040nr In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Efile 1040nr Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Efile 1040nr These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Efile 1040nr 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. Efile 1040nr Additional employment tax information. Efile 1040nr Visit the IRS website at www. Efile 1040nr irs. Efile 1040nr gov/businesses and click on Employment Taxes under Businesses Topics. Efile 1040nr 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. Efile 1040nr m. Efile 1040nr –7:00 p. Efile 1040nr m. Efile 1040nr local time (Alaska and Hawaii follow Pacific time). Efile 1040nr Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Efile 1040nr Disregarded entities and qualified subchapter S subsidiaries (QSubs). Efile 1040nr Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Efile 1040nr 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. Efile 1040nr See Regulations sections 1. Efile 1040nr 1361-4(a)(7) and 301. Efile 1040nr 7701-2(c)(2)(iv). Efile 1040nr Differential wage payments. Efile 1040nr 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. Efile 1040nr For more information, see Publication 15 (Circular E). Efile 1040nr Federal tax deposits must be made by electronic funds transfer. Efile 1040nr You must use electronic funds transfer to make all federal tax deposits. Efile 1040nr Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Efile 1040nr 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. Efile 1040nr Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Efile 1040nr EFTPS is a free service provided by the Department of Treasury. Efile 1040nr Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Efile 1040nr For more information on making federal tax deposits, see How To Deposit in section 7. Efile 1040nr To get more information about EFTPS or to enroll in EFTPS, visit www. Efile 1040nr eftps. Efile 1040nr gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Efile 1040nr Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Efile 1040nr Electronic filing and payment. Efile 1040nr Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Efile 1040nr Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Efile 1040nr Spend less time and worry on taxes and more time running your business. Efile 1040nr Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Efile 1040nr For e-file, visit the IRS website at www. Efile 1040nr irs. Efile 1040nr gov/efile for additional information. Efile 1040nr For EFTPS, visit www. Efile 1040nr eftps. Efile 1040nr 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. Efile 1040nr For electronic filing of Form W-2, visit www. Efile 1040nr socialsecurity. Efile 1040nr gov/employer. Efile 1040nr If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Efile 1040nr If a valid EIN is not provided, the return or payment will not be processed. Efile 1040nr This may result in penalties and delays in processing your return or payment. Efile 1040nr Electronic funds withdrawal (EFW). Efile 1040nr 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. Efile 1040nr However, do not use EFW to make federal tax deposits. Efile 1040nr For more information on paying your taxes using EFW, visit the IRS website at www. Efile 1040nr irs. Efile 1040nr gov/e-pay. Efile 1040nr A fee may be charged to file electronically. Efile 1040nr Credit or debit card payments. Efile 1040nr Employers can pay the balance due shown on Form 943 by credit or debit card. Efile 1040nr Do not use a credit or debit card to make federal tax deposits. Efile 1040nr For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Efile 1040nr irs. Efile 1040nr gov/e-pay. Efile 1040nr When you hire a new employee. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Efile 1040nr If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Efile 1040nr See section 1 for more information. Efile 1040nr Eligibility for employment. Efile 1040nr You must verify that each new employee is legally eligible to work in the United States. Efile 1040nr This includes completing the U. Efile 1040nr S. Efile 1040nr Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Efile 1040nr You can get the form from USCIS offices or by calling 1-800-870-3676. Efile 1040nr Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Efile 1040nr uscis. Efile 1040nr gov for more information. Efile 1040nr New hire reporting. Efile 1040nr You are required to report any new employee to a designated state new-hire registry. Efile 1040nr 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. Efile 1040nr Many states accept a copy of Form W-4 with employer information added. Efile 1040nr Visit the Office of Child Support Enforcement's website at www. Efile 1040nr acf. Efile 1040nr hhs. Efile 1040nr gov/programs/cse/newhire for more information. Efile 1040nr Dishonored payments. Efile 1040nr Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Efile 1040nr The penalty is $25 or 2% of the payment, whichever is more. Efile 1040nr However, the penalty on dishonored payments of $24. Efile 1040nr 99 or less is an amount equal to the payment. Efile 1040nr For example, a dishonored payment of $18 is charged a penalty of $18. Efile 1040nr Forms in Spanish. Efile 1040nr You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Efile 1040nr For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Efile 1040nr 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. Efile 1040nr 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). Efile 1040nr Information returns. Efile 1040nr You may be required to file information returns to report certain types of payments made during the year. Efile 1040nr 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. Efile 1040nr 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). Efile 1040nr Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Efile 1040nr 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. Efile 1040nr If you file 250 or more Forms W-2, you must file them electronically. Efile 1040nr SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Efile 1040nr Information reporting customer service site. Efile 1040nr 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. Efile 1040nr 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). Efile 1040nr The call site can also be reached by email at mccirp@irs. Efile 1040nr gov. Efile 1040nr Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Efile 1040nr Web-based application for an employer identification number (EIN). Efile 1040nr You can apply for an employer identification number (EIN) online by visiting IRS. Efile 1040nr gov and clicking on the Apply for an EIN Online link under Tools. Efile 1040nr When a crew leader furnishes workers to you. Efile 1040nr Record the crew leader's name, address, and EIN. Efile 1040nr See sections 2 and 10. Efile 1040nr Change of address. Efile 1040nr Use Form 8822-B to notify the IRS of an address change. Efile 1040nr Do not mail form 8822-B with your employment tax return. Efile 1040nr Ordering forms and publications. Efile 1040nr You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Efile 1040nr irs. Efile 1040nr gov/businesses. Efile 1040nr Click on the Online Ordering for Information Returns and Employer Returns. Efile 1040nr You can also visit www. Efile 1040nr irs. Efile 1040nr gov/formspubs to download other forms and publications. Efile 1040nr 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. Efile 1040nr Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Efile 1040nr socialsecurity. Efile 1040nr gov/employer, to register for Business Services Online. Efile 1040nr 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. Efile 1040nr Form W-3 will be created for you based on your Forms W-2. Efile 1040nr Tax Questions. Efile 1040nr If you have a tax question, check the information available on IRS. Efile 1040nr 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. Efile 1040nr m. Efile 1040nr –7:00 p. Efile 1040nr m. Efile 1040nr local time (Alaska and Hawaii follow Pacific time). Efile 1040nr We cannot answer tax questions sent to the address provided later for comments and suggestions. Efile 1040nr Recordkeeping. Efile 1040nr Keep all records of employment taxes for at least 4 years. Efile 1040nr These should be available for IRS review. Efile 1040nr Your records should include the following information. Efile 1040nr Your employer identification number (EIN). Efile 1040nr Amounts and dates of all wage, annuity, and pension payments. Efile 1040nr Names, addresses, social security numbers, and occupations of employees and recipients. Efile 1040nr Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Efile 1040nr Dates of employment for each employee. Efile 1040nr 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. Efile 1040nr Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Efile 1040nr Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Efile 1040nr Copies of returns filed and confirmation numbers. Efile 1040nr Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Efile 1040nr 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. Efile 1040nr If the crew leader has no permanent mailing address, record his or her present address. Efile 1040nr Private delivery services. Efile 1040nr You can use certain private delivery services designated by the IRS to send tax returns and payments. Efile 1040nr The list includes only the following. Efile 1040nr DHL Express (DHL): DHL Same Day Service. Efile 1040nr Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Efile 1040nr United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Efile 1040nr M. Efile 1040nr , UPS Worldwide Express Plus, and UPS Worldwide Express. Efile 1040nr For the IRS mailing address to use if you are using a private delivery service, go to IRS. Efile 1040nr gov and enter "private delivery service" in the search box. Efile 1040nr Your private delivery service can tell you how to get written proof of the mailing date. Efile 1040nr Private delivery services cannot deliver items to P. Efile 1040nr O. Efile 1040nr boxes. Efile 1040nr You must use the U. Efile 1040nr S. Efile 1040nr Postal Service to mail any item to an IRS P. Efile 1040nr O. Efile 1040nr box address. Efile 1040nr Photographs of missing children. Efile 1040nr The IRS is a proud partner with the National Center for Missing and Exploited Children. Efile 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile 1040nr 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. Efile 1040nr Calendar The following are important dates and responsibilities. Efile 1040nr See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Efile 1040nr Also see Publication 509, Tax Calendars. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr However, a statewide legal holiday does not delay the due date of federal tax deposits. Efile 1040nr See Deposits on Business Days Only in section 7. Efile 1040nr 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. Efile 1040nr S. Efile 1040nr Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Efile 1040nr See Private delivery services under Reminders. Efile 1040nr By January 31 . Efile 1040nr File Form 943. Efile 1040nr See section 8 for more information on Form 943. Efile 1040nr If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Efile 1040nr Furnish each employee with a completed Form W-2. Efile 1040nr Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Efile 1040nr File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Efile 1040nr See section 10 for more information on FUTA. Efile 1040nr If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Efile 1040nr File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Efile 1040nr If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Efile 1040nr By February 15. Efile 1040nr 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. Efile 1040nr On February 16. Efile 1040nr Any Form W-4 claiming exemption from withholding for the previous year has now expired. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr See section 5 for more information. Efile 1040nr 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. Efile 1040nr By February 28. Efile 1040nr File paper Forms 1099 and 1096. Efile 1040nr File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Efile 1040nr S. Efile 1040nr Information Returns, with the IRS. Efile 1040nr For electronically filed returns, see By March 31 below. Efile 1040nr File paper Forms W-2 and W-3. Efile 1040nr File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Efile 1040nr For electronically filed returns, see By March 31 next. Efile 1040nr By March 31. Efile 1040nr File electronic Forms W-2 and 1099. Efile 1040nr File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Efile 1040nr 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. Efile 1040nr socialsecurity. Efile 1040nr gov/employer. Efile 1040nr 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. Efile 1040nr By April 30, July 31, October 31, and January 31. Efile 1040nr Deposit FUTA taxes. Efile 1040nr Deposit FUTA tax if the undeposited amount is over $500. Efile 1040nr Before December 1. Efile 1040nr 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. Efile 1040nr Introduction This publication is for employers of agricultural workers (farmworkers). Efile 1040nr 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). Efile 1040nr Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Efile 1040nr If you have nonfarm employees, see Publication 15 (Circular E). Efile 1040nr If you have employees in the U. Efile 1040nr S. Efile 1040nr Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Efile 1040nr Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Efile 1040nr 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. Efile 1040nr Comments and suggestions. Efile 1040nr We welcome your comments about this publication and your suggestions for future editions. Efile 1040nr You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Efile 1040nr NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Efile 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile 1040nr You can also send us comments from www. Efile 1040nr irs. Efile 1040nr gov/formspubs. Efile 1040nr Click on More Information and then click on Comment on Tax Forms and Publications. Efile 1040nr 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. Efile 1040nr COBRA premium assistance credit. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Efile 1040nr Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Efile 1040nr Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Efile 1040nr For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr 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. Efile 1040nr The assistance for the coverage can last up to 15 months. Efile 1040nr 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. Efile 1040nr For more information, see Notice 2009-27, 2009-16 I. Efile 1040nr R. Efile 1040nr B. Efile 1040nr 838, available at www. Efile 1040nr irs. Efile 1040nr gov/irb/2009-16_irb/ar09. Efile 1040nr html. Efile 1040nr 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. Efile 1040nr The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Efile 1040nr The reimbursement is made through a credit against the employer's employment tax liabilities. Efile 1040nr For information on how to claim the credit, see the Instructions for Form 943. Efile 1040nr The credit is treated as a deposit made on the first day of the return period. Efile 1040nr In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Efile 1040nr 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. Efile 1040nr Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Efile 1040nr Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Efile 1040nr 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. Efile 1040nr In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Efile 1040nr 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. Efile 1040nr Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Efile 1040nr 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. Efile 1040nr For more information, visit IRS. Efile 1040nr gov and enter “COBRA” in the search box. Efile 1040nr 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
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