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Federal Tax Forms 2009

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Federal Tax Forms 2009

Federal tax forms 2009 Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Federal tax forms 2009 SIMPLE plans. Federal tax forms 2009 Qualified plans. Federal tax forms 2009 Ordering forms and publications. Federal tax forms 2009 Tax questions. Federal tax forms 2009 Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/pub560. Federal tax forms 2009 What's New Compensation limit increased for 2013 and 2014. Federal tax forms 2009  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Federal tax forms 2009 This limit increases to $260,000 for 2014. Federal tax forms 2009 Elective deferral limit for 2013 and 2014. Federal tax forms 2009  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Federal tax forms 2009 These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Federal tax forms 2009 Defined contribution limit increased for 2013 and 2014. Federal tax forms 2009  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Federal tax forms 2009 This limit increases to $52,000 for 2014. Federal tax forms 2009 SIMPLE plan salary reduction contribution limit for 2013 and 2014. Federal tax forms 2009  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Federal tax forms 2009 Catch-up contribution limit remains unchanged for 2013 and 2014. Federal tax forms 2009  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Federal tax forms 2009 The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Federal tax forms 2009 The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Federal tax forms 2009 The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Federal tax forms 2009 The catch-up contribution limit. Federal tax forms 2009 The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Federal tax forms 2009 See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Federal tax forms 2009 All section references are to the Internal Revenue Code, unless otherwise stated. Federal tax forms 2009 Reminders In-plan Roth rollovers. Federal tax forms 2009  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Federal tax forms 2009 An in-plan Roth rollover is not treated as a distribution for most purposes. Federal tax forms 2009 Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Federal tax forms 2009 For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Federal tax forms 2009 R. Federal tax forms 2009 B. Federal tax forms 2009 872, available at  www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/irb/2010-51_IRB/ar11. Federal tax forms 2009 html. Federal tax forms 2009 In-plan Roth rollovers expanded. Federal tax forms 2009  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Federal tax forms 2009 Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Federal tax forms 2009 For more information, see Notice 2013-74, 2013-52 I. Federal tax forms 2009 R. Federal tax forms 2009 B. Federal tax forms 2009 819, available at www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/irb/2013-52_IRB/ar11. Federal tax forms 2009 html. Federal tax forms 2009 Credit for startup costs. Federal tax forms 2009  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Federal tax forms 2009 The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Federal tax forms 2009 You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Federal tax forms 2009 You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Federal tax forms 2009 At least one participant must be a non-highly compensated employee. Federal tax forms 2009 The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Federal tax forms 2009 You. Federal tax forms 2009 A member of a controlled group that includes you. Federal tax forms 2009 A predecessor of (1) or (2). Federal tax forms 2009 The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Federal tax forms 2009 However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Federal tax forms 2009 You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Federal tax forms 2009 To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Federal tax forms 2009 Retirement savings contributions credit. Federal tax forms 2009  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Federal tax forms 2009 The maximum contribution eligible for the credit is $2,000. Federal tax forms 2009 To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Federal tax forms 2009 For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Federal tax forms 2009 Photographs of missing children. Federal tax forms 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax forms 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax forms 2009 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. Federal tax forms 2009 Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Federal tax forms 2009 In this publication, “you” refers to the employer. Federal tax forms 2009 See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Federal tax forms 2009 This publication covers the following types of retirement plans. Federal tax forms 2009 SEP (simplified employee pension) plans. Federal tax forms 2009 SIMPLE (savings incentive match plan for employees) plans. Federal tax forms 2009 Qualified plans (also called H. Federal tax forms 2009 R. Federal tax forms 2009 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Federal tax forms 2009 SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Federal tax forms 2009 You can deduct contributions you make to the plan for your employees. Federal tax forms 2009 If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Federal tax forms 2009 You can also deduct trustees' fees if contributions to the plan do not cover them. Federal tax forms 2009 Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Federal tax forms 2009 Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Federal tax forms 2009 These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Federal tax forms 2009 What this publication covers. Federal tax forms 2009   This publication contains the information you need to understand the following topics. Federal tax forms 2009 What type of plan to set up. Federal tax forms 2009 How to set up a plan. Federal tax forms 2009 How much you can contribute to a plan. Federal tax forms 2009 How much of your contribution is deductible. Federal tax forms 2009 How to treat certain distributions. Federal tax forms 2009 How to report information about the plan to the IRS and your employees. Federal tax forms 2009 Basic features of SEP, SIMPLE, and qualified plans. Federal tax forms 2009 The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Federal tax forms 2009 SEP plans. Federal tax forms 2009   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Federal tax forms 2009 Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Federal tax forms 2009 SIMPLE plans. Federal tax forms 2009   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Federal tax forms 2009 Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Federal tax forms 2009 In addition, you will contribute matching or nonelective contributions. Federal tax forms 2009 The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Federal tax forms 2009 Qualified plans. Federal tax forms 2009   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Federal tax forms 2009 However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Federal tax forms 2009 Table 1. Federal tax forms 2009 Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Federal tax forms 2009 Smaller of $51,000 or 25%1 of participant's compensation. Federal tax forms 2009 2 25%1 of all participants' compensation. Federal tax forms 2009 2 Any time up to the due date of employer's return (including extensions). Federal tax forms 2009 SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Federal tax forms 2009 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Federal tax forms 2009 Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Federal tax forms 2009   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Federal tax forms 2009 2 Same as maximum contribution. Federal tax forms 2009 Any time between 1/1 and 10/1 of the calendar year. Federal tax forms 2009   For a new employer coming into existence after 10/1, as soon as administratively feasible. Federal tax forms 2009 Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Federal tax forms 2009 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Federal tax forms 2009  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Federal tax forms 2009   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Federal tax forms 2009 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Federal tax forms 2009 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Federal tax forms 2009   By the end of the tax year. Federal tax forms 2009 Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Federal tax forms 2009 See Minimum Funding Requirement in chapter 4. Federal tax forms 2009 Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Federal tax forms 2009 Based on actuarial assumptions and computations. Federal tax forms 2009 By the end of the tax year. Federal tax forms 2009 1Net earnings from self-employment must take the contribution into account. Federal tax forms 2009 See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Federal tax forms 2009  2Compensation is generally limited to $255,000 in 2013. Federal tax forms 2009  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Federal tax forms 2009  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Federal tax forms 2009 What this publication does not cover. Federal tax forms 2009   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Federal tax forms 2009 You may also need professional help and guidance. Federal tax forms 2009   Also, this publication does not cover all the rules that may be of interest to employees. Federal tax forms 2009 For example, it does not cover the following topics. Federal tax forms 2009 The comprehensive IRA rules an employee needs to know. Federal tax forms 2009 These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Federal tax forms 2009 The comprehensive rules that apply to distributions from retirement plans. Federal tax forms 2009 These rules are covered in Publication 575, Pension and Annuity Income. Federal tax forms 2009 The comprehensive rules that apply to section 403(b) plans. Federal tax forms 2009 These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Federal tax forms 2009 Comments and suggestions. Federal tax forms 2009   We welcome your comments about this publication and your suggestions for future editions. Federal tax forms 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax forms 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax forms 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax forms 2009   You can send your comments from www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/formspubs. Federal tax forms 2009 Click on “More Information” and then on “Give us feedback. Federal tax forms 2009 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal tax forms 2009 Ordering forms and publications. Federal tax forms 2009   Visit www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal tax forms 2009 Internal Revenue Service 1201 N. Federal tax forms 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax forms 2009   If you have a tax question, check the information available on IRS. Federal tax forms 2009 gov or call 1-800-829-1040. Federal tax forms 2009 We cannot answer tax questions sent to either of the above addresses. Federal tax forms 2009 Note. Federal tax forms 2009 Forms filed electronically with the Department of Labor are not available on the IRS website. Federal tax forms 2009 Instead, see www. Federal tax forms 2009 efast. Federal tax forms 2009 dol. Federal tax forms 2009 gov. Federal tax forms 2009 Prev  Up  Next   Home   More Online Publications
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IRS Media Relations Offices - Contact Numbers

Representatives of national, state and local news media outlets may contact the media relations offices listed below for assistance.

*Please note that these offices are established solely for responding to inquiries from the press (news media).  Questions and account inquiries from the general public and businesses cannot be handled by these offices.

Contactos para Medios en Español  (Spanish Media Contacts)

 

National Media Relations Office
National - International Media Outlets

Telephone
202-317-4000


 

Field Media Relations Office
State - Regional - Local Media Outlets

Telephone

Alabama

615-250-5951

Alaska

206-220-5782

Arizona

602-636-9595

Arkansas

972-308-7252

California - Northern Counties through Marin, Napa, Solano, Sacramento, Amador and Alpine Counties

206-220-5782

California - Central Counties from San Francisco, Contra Costa, San Joaquin and Calaveras Counties through Monterey, San Benito, Madera and Mono Counties

619-615-9500

California - Fresno, Inyo, San Luis Obispo and Santa Barbara Counties

213-576-3157

California - Kern, Kings, Los Angeles, Tulare and Ventura Counties

213-576-3010

California - Imperial, Orange, Riverside, San Bernardino and San Diego Counties

619-615-9500

Colorado

303-603-4646

Connecticut

617-316-2224

Delaware

617-316-2224

District of Columbia - (includes Metro Area) and Baltimore

202-317-4000

Florida

954-423-7640

Georgia

404-338-7886

Hawaii

206-220-5782

Idaho

303-603-4646

Illinois - (includes Chicago Metro Area, Cook, DuPage, Kane, Kendall, Lake, McHenry and Will Counties)

312-292-3530

Illinois - (excludes Chicago Metro Area, Cook, DuPage, Kane, Kendall, Lake, McHenry and Will Counties)

314-612-4516

Indiana

313-234-1800

Iowa

414-231-2828

Kansas

314-612-4516

Kentucky

313-234-1800

Louisiana

281-721-8130

Maine

617-316-2224

Maryland - (excludes Baltimore)

617-316-2224

Massachusetts

617-316-2224

Michigan

313-234-1800

Minnesota

303-603-4646

Mississippi

404-338-7886

Missouri

314-612-4516

Montana

303-603-4646

Nebraska

414-231-2828

Nevada

619-615-9500

New Hampshire

617-316-2224

New Jersey

302-286-1528

New Mexico

602-636-9595

New York

617-316-2224

North Carolina

336-574-6040

North Dakota

303-603-4646

Ohio

614-280-8649

Oklahoma

281-721-8130

Oregon

206-220-5782

Pennsylvania - Eastern (includes Harrisburg, Philadelphia, Reading Scranton and Wilkes-Barre)

302-286-1528

Pennsylvania - Western (includes Erie, Pittsburgh, Johnstown-Altoona and State College)

614-280-8649

Rhode Island

617-316-2224

South Carolina

404-338-7886

South Dakota

303-603-4646

Tennessee

615-250-5951

Texas - Northern (includes Abilene, Amarillo, Dallas, Ft. Worth, Lubbock, Waco and surrounding areas)

972-308-7252

Texas - Southern (includes Austin, Beaumont, College Station, Corpus Christi, El Paso, Houston, Laredo, San Antonio and surrounding areas)

281-721-8130

Texas - Southern (includes Brownsville, Edinburg, Harlingen, McAllen, Weslaco and surrounding areas)

956-365-5177

Utah

602-636-9595

Vermont

617-316-2224

Virginia - (excludes DC Metro Area)

336-574-6040

Virginia - (includes DC Metro Area)

202-317-4000

Washington

206-220-5782

West Virginia

336-574-6040

Wisconsin

414-231-2828

Wyoming

303-603-4646

 

Pacific Territories - American Samoa, Guam and
Northern Mariana Islands
206-220-5782


 

Page Last Reviewed or Updated: 27-Jan-2014

The Federal Tax Forms 2009

Federal tax forms 2009 13. Federal tax forms 2009   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Federal tax forms 2009 Wage limit. Federal tax forms 2009 Federal Income Tax WithholdingNew Form W-4 for 2014. Federal tax forms 2009 Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Federal tax forms 2009 Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Federal tax forms 2009  The employee tax rate for social security is 6. Federal tax forms 2009 2%. Federal tax forms 2009 Previously, the employee tax rate for social security was 4. Federal tax forms 2009 2%. Federal tax forms 2009 The employer tax rate for social security remains unchanged at 6. Federal tax forms 2009 2%. Federal tax forms 2009 The social security wage base limit is $113,700. Federal tax forms 2009 The Medicare tax rate is 1. Federal tax forms 2009 45% each for the employee and employer, unchanged from 2012. Federal tax forms 2009 There is no wage base limit for Medicare tax. Federal tax forms 2009 Additional Medicare Tax. Federal tax forms 2009  In addition to withholding Medicare tax at 1. Federal tax forms 2009 45%, you must withhold a 0. Federal tax forms 2009 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax forms 2009 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. Federal tax forms 2009 Additional Medicare Tax is only imposed on the employee. Federal tax forms 2009 There is no employer share of Additional Medicare Tax. Federal tax forms 2009 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Federal tax forms 2009 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. Federal tax forms 2009 For more information on Additional Medicare Tax, visit IRS. Federal tax forms 2009 gov and enter “Additional Medicare Tax” in the search box. Federal tax forms 2009 Leave-based donation programs to aid victims of Hurricane Sandy. Federal tax forms 2009  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Federal tax forms 2009 The donated leave will not be included in the income or wages of the employee. Federal tax forms 2009 The employer may deduct the cash payments as business expenses or charitable contributions. Federal tax forms 2009 For more information, see Notice 2012-69, 2012-51 I. Federal tax forms 2009 R. Federal tax forms 2009 B. Federal tax forms 2009 712, available at www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/irb/2012-51_IRB/ar09. Federal tax forms 2009 html. Federal tax forms 2009 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Federal tax forms 2009  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Federal tax forms 2009 Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Federal tax forms 2009 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. Federal tax forms 2009 For more information, visit IRS. Federal tax forms 2009 gov and enter “work opportunity credit” in the search box. Federal tax forms 2009 What's New for 2014 Social security and Medicare tax for 2014. Federal tax forms 2009  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Federal tax forms 2009 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Federal tax forms 2009 There is no limit on the amount of wages subject to Medicare tax. Federal tax forms 2009 Reminders Additional employment tax information for farmers. Federal tax forms 2009  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Federal tax forms 2009 For the latest information about employment tax developments impacting farmers, go to www. Federal tax forms 2009 irs. Federal tax forms 2009 gov/pub51. Federal tax forms 2009 Correcting a previously filed Form 943. Federal tax forms 2009  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Federal tax forms 2009 Form 943-X is filed separately from Form 943. Federal tax forms 2009 For more information on correcting Form 943, see the Instructions for Form 943-X. Federal tax forms 2009 Federal tax deposits must be made by electronic funds transfer. Federal tax forms 2009  You must use electronic funds transfer to make all federal tax deposits. Federal tax forms 2009 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal tax forms 2009 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. Federal tax forms 2009 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax forms 2009 EFTPS is a free service provided by the Department of Treasury. Federal tax forms 2009 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax forms 2009 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal tax forms 2009 To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax forms 2009 eftps. Federal tax forms 2009 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax forms 2009 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Federal tax forms 2009 Important Dates for 2014 You should take the action indicated by the dates listed. Federal tax forms 2009 See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Federal tax forms 2009 Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Federal tax forms 2009 For these dates, see Publication 509, Tax Calendars (For use in 2014). Federal tax forms 2009 Note. Federal tax forms 2009  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. Federal tax forms 2009 A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Federal tax forms 2009 For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Federal tax forms 2009 S. Federal tax forms 2009 Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Federal tax forms 2009 See Private delivery services in Publication 51 (Circular A). Federal tax forms 2009 Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Federal tax forms 2009 Statewide holidays no longer apply. Federal tax forms 2009 For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Federal tax forms 2009 Fiscal year taxpayers. Federal tax forms 2009  The due dates listed below apply whether you use a calendar or a fiscal year. Federal tax forms 2009 By January 31. Federal tax forms 2009   File Form 943 with the IRS. Federal tax forms 2009 If you deposited all Form 943 taxes when due, you have 10 additional days to file. Federal tax forms 2009 Furnish each employee with a completed Form W-2, Wage and Tax Statement. Federal tax forms 2009 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Federal tax forms 2009 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Federal tax forms 2009 If you deposited all the FUTA tax when due, you have 10 additional days to file. Federal tax forms 2009 File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Federal tax forms 2009 If you deposited all Form 945 taxes when due, you have 10 additional days to file. Federal tax forms 2009 By February 15. Federal tax forms 2009  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Federal tax forms 2009 On February 16. Federal tax forms 2009  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Federal tax forms 2009 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. Federal tax forms 2009 If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Federal tax forms 2009 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. Federal tax forms 2009 By February 28. Federal tax forms 2009   File paper Forms 1099 and 1096. Federal tax forms 2009 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Federal tax forms 2009 S. Federal tax forms 2009 Information Returns, with the IRS. Federal tax forms 2009 For electronically filed returns, see By March 31 below. Federal tax forms 2009 File paper Forms W-2 and W-3. Federal tax forms 2009 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Federal tax forms 2009 For electronically filed returns, see By March 31 below. Federal tax forms 2009 By March 31. Federal tax forms 2009   File electronic Forms W-2 and 1099. Federal tax forms 2009 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Federal tax forms 2009 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. Federal tax forms 2009 socialsecurity. Federal tax forms 2009 gov/employer. Federal tax forms 2009 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Federal tax forms 2009 By April 30, July 31, October 31, and January 31. Federal tax forms 2009   Deposit FUTA taxes. Federal tax forms 2009 Deposit FUTA tax due if it is more than $500. Federal tax forms 2009 Before December 1. Federal tax forms 2009  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Federal tax forms 2009 Introduction You are generally required to withhold federal income tax from the wages of your employees. Federal tax forms 2009 You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Federal tax forms 2009 You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax forms 2009 This chapter includes information about these taxes. Federal tax forms 2009 You must also pay self-employment tax on your net earnings from farming. Federal tax forms 2009 See chapter 12 for information on self-employment tax. Federal tax forms 2009 Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Federal tax forms 2009 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Federal tax forms 2009 Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Federal tax forms 2009 Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Federal tax forms 2009 Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Federal tax forms 2009 Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Federal tax forms 2009 Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Federal tax forms 2009 Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Federal tax forms 2009 For more information, see Publication 51 (Circular A). Federal tax forms 2009 Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Federal tax forms 2009 This is so even when you give the employee freedom of action. Federal tax forms 2009 What matters is that you have the right to control the details of how the services are performed. Federal tax forms 2009 You are responsible for withholding and paying employment taxes for your employees. Federal tax forms 2009 You are also required to file employment tax returns. Federal tax forms 2009 These requirements do not apply to amounts that you pay to independent contractors. Federal tax forms 2009 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Federal tax forms 2009 If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Federal tax forms 2009 Special rules apply to crew leaders. Federal tax forms 2009 See Crew Leaders , later. Federal tax forms 2009 Employer identification number (EIN). Federal tax forms 2009   If you have employees, you must have an EIN. Federal tax forms 2009 If you do not have an EIN, you may apply for one online. Federal tax forms 2009 Go to IRS. Federal tax forms 2009 gov and click on the Apply for an EIN Online link under Tools. Federal tax forms 2009 You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Federal tax forms 2009 The hours of operation for both numbers are Monday–Friday form 7:00 a. Federal tax forms 2009 m. Federal tax forms 2009 –7:00 p. Federal tax forms 2009 m. Federal tax forms 2009 local time (Alaska and Hawaii follow Pacific time). Federal tax forms 2009 You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Federal tax forms 2009 Employee's social security number (SSN). Federal tax forms 2009   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Federal tax forms 2009 Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Federal tax forms 2009 It is also available from the SSA's website at www. Federal tax forms 2009 socialsecurity. Federal tax forms 2009 gov. Federal tax forms 2009   The employee must furnish evidence of age, identity, and U. Federal tax forms 2009 S. Federal tax forms 2009 citizenship or lawful immigration status permitting employment with the Form SS-5. Federal tax forms 2009 An employee who is age 18 or older must appear in person with this evidence at an SSA office. Federal tax forms 2009 Form I-9. Federal tax forms 2009    You must verify that each new employee is legally eligible to work in the United States. Federal tax forms 2009 This includes completing the Form I-9, Employment Eligibility Verification. Federal tax forms 2009 Form I-9 is available from the U. Federal tax forms 2009 S. Federal tax forms 2009 Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Federal tax forms 2009 Form I-9 is also available from the USCIS website at www. Federal tax forms 2009 uscis. Federal tax forms 2009 gov. Federal tax forms 2009 You can also contact the USCIS at 1-800-375-5283 for more information. Federal tax forms 2009 New hire reporting. Federal tax forms 2009   You are required to report any new employee to a designated state new hire registry. Federal tax forms 2009 Many states accept a copy of Form W-4 with employer information added. Federal tax forms 2009 Visit the Office of Child Support Enforcement website at www. Federal tax forms 2009 acf. Federal tax forms 2009 hhs. Federal tax forms 2009 gov/programs/cse/newhire for more information. Federal tax forms 2009 Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Federal tax forms 2009 However, certain exemptions may apply to wages paid to your child, spouse, or parent. Federal tax forms 2009 Exemptions for your child. Federal tax forms 2009   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Federal tax forms 2009 However, see Nonexempt services of a child or spouse , later. Federal tax forms 2009 Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Federal tax forms 2009 Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Federal tax forms 2009 Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Federal tax forms 2009 Exemptions for your spouse. Federal tax forms 2009   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Federal tax forms 2009   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Federal tax forms 2009 Nonexempt services of a child or spouse. Federal tax forms 2009   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Federal tax forms 2009 A corporation, even if it is controlled by you. Federal tax forms 2009 A partnership, even if you are a partner. Federal tax forms 2009 This does not apply to wages paid to your child if each partner is a parent of the child. Federal tax forms 2009 An estate or trust, even if it is the estate of a deceased parent. Federal tax forms 2009 In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Federal tax forms 2009 Exemptions for your parent. Federal tax forms 2009   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Federal tax forms 2009 Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Federal tax forms 2009 You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Federal tax forms 2009 You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Federal tax forms 2009   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Federal tax forms 2009 Qualified joint venture. Federal tax forms 2009   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Federal tax forms 2009 For more information about qualified joint ventures, see chapter 12. Federal tax forms 2009 Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Federal tax forms 2009 Social security and Medicare taxes. Federal tax forms 2009   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Federal tax forms 2009 The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Federal tax forms 2009 The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Federal tax forms 2009 Federal income tax withholding. Federal tax forms 2009   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Federal tax forms 2009 Federal unemployment (FUTA) tax. Federal tax forms 2009   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Federal tax forms 2009 The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Federal tax forms 2009 Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Federal tax forms 2009   The farmer is the employer of workers furnished by a crew leader in all other situations. Federal tax forms 2009 In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Federal tax forms 2009 For example, some farmers employ individuals to recruit farmworkers exclusively for them. Federal tax forms 2009 Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Federal tax forms 2009 The farmer is the employer in these cases. Federal tax forms 2009 For information about common-law employees, see section 1 of Publication 15-A. Federal tax forms 2009 For information about crew leaders, see the Department of Labor website at www. Federal tax forms 2009 dol. Federal tax forms 2009 gov/whd/regs/compliance/whdfs49. Federal tax forms 2009 htm. Federal tax forms 2009 Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Federal tax forms 2009 You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Federal tax forms 2009 The $150 test applies separately to each farmworker that you employ. Federal tax forms 2009 If you employ a family of workers, each member is treated separately. Federal tax forms 2009 Do not count wages paid by other employers. Federal tax forms 2009 You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Federal tax forms 2009 If the $2,500 test for the group is not met, the $150 test for an employee still applies. Federal tax forms 2009 Exceptions. Federal tax forms 2009   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Federal tax forms 2009 However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Federal tax forms 2009   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Federal tax forms 2009   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Federal tax forms 2009 Religious exemption. Federal tax forms 2009   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Federal tax forms 2009 This exemption is available only if both the employee and the employer are members of the group or division. Federal tax forms 2009   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Federal tax forms 2009 Cash wages. Federal tax forms 2009   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Federal tax forms 2009 Cash wages include checks, money orders, and any kind of money or cash. Federal tax forms 2009   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Federal tax forms 2009 Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Federal tax forms 2009 For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Federal tax forms 2009 socialsecurity. Federal tax forms 2009 gov. Federal tax forms 2009 Noncash wages. Federal tax forms 2009    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Federal tax forms 2009 Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Federal tax forms 2009 However, they are subject to these taxes if the substance of the transaction is a cash payment. Federal tax forms 2009 For information on lodging provided as a condition of employment, see Publication 15-B. Federal tax forms 2009   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Federal tax forms 2009 Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Federal tax forms 2009 Tax rates and social security wage limit. Federal tax forms 2009   For 2013, the employer and the employee will pay the following taxes. Federal tax forms 2009 The employer and employee each pay 6. Federal tax forms 2009 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Federal tax forms 2009 The employer and employee each pay 1. Federal tax forms 2009 45% of cash wages for Medicare tax (hospital insurance). Federal tax forms 2009 The employee pays 0. Federal tax forms 2009 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Federal tax forms 2009 Wage limit. Federal tax forms 2009   The limit on wages subject to the social security tax for 2013 is $113,700. Federal tax forms 2009 There is no limit on wages subject to the Medicare tax. Federal tax forms 2009 All covered wages are subject to the Medicare tax. Federal tax forms 2009 Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Federal tax forms 2009 Paying employee's share. Federal tax forms 2009   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Federal tax forms 2009 It is additional income to the employee. Federal tax forms 2009 You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Federal tax forms 2009 Example. Federal tax forms 2009 Jane operates a small family fruit farm. Federal tax forms 2009 She employs day laborers in the picking season to enable her to timely get her crop to market. Federal tax forms 2009 She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Federal tax forms 2009 When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Federal tax forms 2009 For 2013, Jane paid Mary $1,000 during the year. Federal tax forms 2009 Susan enters $1,076. Federal tax forms 2009 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Federal tax forms 2009 50 social security and Medicare taxes paid for Mary). Federal tax forms 2009 She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Federal tax forms 2009 Additional Medicare Tax. Federal tax forms 2009   In addition to withholding Medicare tax at 1. Federal tax forms 2009 45%, you must withhold a 0. Federal tax forms 2009 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax forms 2009 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. Federal tax forms 2009 Additional Medicare Tax is only imposed on the employee. Federal tax forms 2009 There is no employer share of Additional Medicare Tax. Federal tax forms 2009 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Federal tax forms 2009   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). Federal tax forms 2009 For more information on Additional Medicare Tax, visit IRS. Federal tax forms 2009 gov and enter “Additional Medicare Tax” in the search box. Federal tax forms 2009 Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Federal tax forms 2009 Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Federal tax forms 2009 The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Federal tax forms 2009 Form W-4. Federal tax forms 2009   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Federal tax forms 2009 In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Federal tax forms 2009 An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Federal tax forms 2009   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Federal tax forms 2009   You should give each new employee a Form W-4 as soon as you hire the employee. Federal tax forms 2009 For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Federal tax forms 2009 Have the employee complete and return the form to you before the first payday. Federal tax forms 2009 If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Federal tax forms 2009 New Form W-4 for 2014. Federal tax forms 2009   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Federal tax forms 2009 Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Federal tax forms 2009 You cannot accept substitute Forms W-4 developed by employees. Federal tax forms 2009 How to figure withholding. Federal tax forms 2009   You can use one of several methods to determine the amount to withhold. Federal tax forms 2009 The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Federal tax forms 2009 Publication 51 (Circular A) also contains additional information about federal income tax withholding. Federal tax forms 2009 Nonemployee compensation. Federal tax forms 2009   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Federal tax forms 2009 However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Federal tax forms 2009 For more information, see the Instructions for Form 1099-MISC. Federal tax forms 2009 Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Federal tax forms 2009 However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Federal tax forms 2009 You meet the notification requirement by giving each employee any of the following. Federal tax forms 2009 Form W-2, which contains EIC notification on the back of Copy B. Federal tax forms 2009 A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Federal tax forms 2009 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Federal tax forms 2009 Your own written statement with the exact wording of Notice 797. Federal tax forms 2009 For more information, see Publication 51 (Circular A). Federal tax forms 2009 Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Federal tax forms 2009 You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Federal tax forms 2009 If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Federal tax forms 2009 You must also pay the employer's share of social security and Medicare taxes. Federal tax forms 2009 There is no employer share of Additional Medicare Tax. Federal tax forms 2009 Form 943. Federal tax forms 2009   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Federal tax forms 2009 Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Federal tax forms 2009 Deposits. Federal tax forms 2009   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Federal tax forms 2009 However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Federal tax forms 2009   For more information on deposit rules, see Publication 51 (Circular A). Federal tax forms 2009 Electronic deposit requirement. Federal tax forms 2009   You must use electronic funds transfer to make all federal tax deposits. Federal tax forms 2009 Generally, electronic funds transfers are made using EFTPS. Federal tax forms 2009 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. Federal tax forms 2009 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax forms 2009 EFTPS is a free service provided by the Department of Treasury. Federal tax forms 2009 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax forms 2009   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal tax forms 2009 To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax forms 2009 eftps. Federal tax forms 2009 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax forms 2009 Additional information about EFTPS is also available in Publication 966. Federal tax forms 2009 Form W-2. Federal tax forms 2009   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Federal tax forms 2009 However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Federal tax forms 2009 The date the employee requests the form. Federal tax forms 2009 The date you make your final payment of wages to the employee. Federal tax forms 2009 Compensation paid to H-2A visa holders. Federal tax forms 2009   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. Federal tax forms 2009 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Federal tax forms 2009   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Federal tax forms 2009 In this case, the worker must give the employer a completed Form W-4. Federal tax forms 2009 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Federal tax forms 2009   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Federal tax forms 2009 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. Federal tax forms 2009 Trust fund recovery penalty. Federal tax forms 2009   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Federal tax forms 2009 A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Federal tax forms 2009 A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Federal tax forms 2009   Willfully means voluntarily, consciously, and intentionally. Federal tax forms 2009 Paying other expenses of the business instead of the taxes due is acting willfully. Federal tax forms 2009 Consequences of treating an employee as an independent contractor. Federal tax forms 2009   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Federal tax forms 2009 See Publication 15-A for more information. Federal tax forms 2009 Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Federal tax forms 2009 You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Federal tax forms 2009 You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Federal tax forms 2009 These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Federal tax forms 2009 See Family Employees , earlier. Federal tax forms 2009 Alien farmworkers. Federal tax forms 2009   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Federal tax forms 2009 However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Federal tax forms 2009 Commodity wages. Federal tax forms 2009   Payments in kind for farm labor are not cash wages. Federal tax forms 2009 Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Federal tax forms 2009 Tax rate and credit. Federal tax forms 2009   The gross FUTA tax rate is 6. Federal tax forms 2009 0% of the first $7,000 cash wages you pay to each employee during the year. Federal tax forms 2009 However, you are given a credit of up to 5. Federal tax forms 2009 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Federal tax forms 2009 If your state tax rate (experience rate) is less than 5. Federal tax forms 2009 4%, you may still be allowed the full 5. Federal tax forms 2009 4% credit. Federal tax forms 2009   If you do not pay the state tax, you cannot take the credit. Federal tax forms 2009 If you are exempt from state unemployment tax for any reason, the full 6. Federal tax forms 2009 0% rate applies. Federal tax forms 2009 See the Instructions for Form 940 for additional information. Federal tax forms 2009 More information. Federal tax forms 2009   For more information on FUTA tax, see Publication 51 (Circular A). Federal tax forms 2009 Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Federal tax forms 2009 It must not be collected or deducted from the wages of your employees. Federal tax forms 2009 Form 940. Federal tax forms 2009   Report FUTA tax on Form 940. Federal tax forms 2009 The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Federal tax forms 2009 Deposits. Federal tax forms 2009   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Federal tax forms 2009 If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Federal tax forms 2009 You can add it to the tax for the next quarter. Federal tax forms 2009 If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Federal tax forms 2009 If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Federal tax forms 2009 Electronic deposit requirement. Federal tax forms 2009   You must use electronic funds transfer to make all federal tax deposits. Federal tax forms 2009 Generally, electronic funds transfers are made using EFTPS. Federal tax forms 2009 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. Federal tax forms 2009 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal tax forms 2009 EFTPS is a free service provided by the Department of Treasury. Federal tax forms 2009 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal tax forms 2009   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Federal tax forms 2009 To get more information about EFTPS or to enroll in EFTPS, visit www. Federal tax forms 2009 eftps. Federal tax forms 2009 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Federal tax forms 2009 Additional information about EFTPS is also available in Publication 966. Federal tax forms 2009 Prev  Up  Next   Home   More Online Publications