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File 2012 taxes late 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. File 2012 taxes late irs. File 2012 taxes late gov/pub51. File 2012 taxes late What's New Social security and Medicare tax for 2014. File 2012 taxes late  The social security tax rate is 6. File 2012 taxes late 2% each for the employee and employer, unchanged from 2013. File 2012 taxes late The social security wage base limit is $117,000. File 2012 taxes late The Medicare tax rate is 1. File 2012 taxes late 45% each for the employee and employer, unchanged from 2013. File 2012 taxes late There is no wage base limit for Medicare tax. File 2012 taxes late 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. File 2012 taxes late Withholding allowance. File 2012 taxes late  The 2014 amount for one withholding allowance on an annual basis is $3,950. File 2012 taxes late Change of responsible party. File 2012 taxes late  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. File 2012 taxes late Form 8822-B must be filed within 60 days of the change. File 2012 taxes late 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. File 2012 taxes late For a definition of "responsible party", see the Form 8822-B instructions. File 2012 taxes late Same-sex marriage. File 2012 taxes late  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. File 2012 taxes late For more information, see Revenue Ruling 2013-17, 2013-38 I. File 2012 taxes late R. File 2012 taxes late B. File 2012 taxes late 201, available at www. File 2012 taxes late irs. File 2012 taxes late gov/irb/2013-38_IRB/ar07. File 2012 taxes late html. File 2012 taxes late 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. File 2012 taxes late Notice 2013-61, 2013-44 I. File 2012 taxes late R. File 2012 taxes late B. File 2012 taxes late 432, is available at www. File 2012 taxes late irs. File 2012 taxes late gov/irb/2013-44_IRB/ar10. File 2012 taxes late html. File 2012 taxes late Reminders Additional Medicare Tax withholding. File 2012 taxes late  In addition to withholding Medicare tax at 1. File 2012 taxes late 45%, you must withhold a 0. File 2012 taxes late 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File 2012 taxes late 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. File 2012 taxes late Additional Medicare Tax is only imposed on the employee. File 2012 taxes late There is no employer share of Additional Medicare Tax. File 2012 taxes late 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. File 2012 taxes late 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. File 2012 taxes late For more information on Additional Medicare Tax, visit IRS. File 2012 taxes late gov and enter “Additional Medicare Tax” in the search box. File 2012 taxes late Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File 2012 taxes late  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. File 2012 taxes late 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. File 2012 taxes late For more information, visit IRS. File 2012 taxes late gov and enter “work opportunity tax credit” in the search box. File 2012 taxes late Outsourcing payroll duties. File 2012 taxes late  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. File 2012 taxes late The employer remains responsible if the third party fails to perform any required action. File 2012 taxes late 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. File 2012 taxes late gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File 2012 taxes late COBRA premium assistance credit. File 2012 taxes late  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. File 2012 taxes late For more information, see COBRA premium assistance credit under Introduction. File 2012 taxes late Compensation paid to H-2A foreign agricultural workers. File 2012 taxes late  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. File 2012 taxes late 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. File 2012 taxes late On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File 2012 taxes late 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. File 2012 taxes late In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. File 2012 taxes late Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. File 2012 taxes late These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File 2012 taxes late 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. File 2012 taxes late Additional employment tax information. File 2012 taxes late  Visit the IRS website at www. File 2012 taxes late irs. File 2012 taxes late gov/businesses and click on Employment Taxes under Businesses Topics. File 2012 taxes late 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. File 2012 taxes late m. File 2012 taxes late –7:00 p. File 2012 taxes late m. File 2012 taxes late local time (Alaska and Hawaii follow Pacific time). File 2012 taxes late Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. File 2012 taxes late Disregarded entities and qualified subchapter S subsidiaries (QSubs). File 2012 taxes late  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File 2012 taxes late 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. File 2012 taxes late See Regulations sections 1. File 2012 taxes late 1361-4(a)(7) and 301. File 2012 taxes late 7701-2(c)(2)(iv). File 2012 taxes late Differential wage payments. File 2012 taxes late  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. File 2012 taxes late For more information, see Publication 15 (Circular E). File 2012 taxes late Federal tax deposits must be made by electronic funds transfer. File 2012 taxes late  You must use electronic funds transfer to make all federal tax deposits. File 2012 taxes late Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 2012 taxes late 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. File 2012 taxes late Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 2012 taxes late EFTPS is a free service provided by the Department of Treasury. File 2012 taxes late Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 2012 taxes late For more information on making federal tax deposits, see How To Deposit in section 7. File 2012 taxes late To get more information about EFTPS or to enroll in EFTPS, visit www. File 2012 taxes late eftps. File 2012 taxes late gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File 2012 taxes late Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File 2012 taxes late Electronic filing and payment. File 2012 taxes late  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. File 2012 taxes late Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. File 2012 taxes late Spend less time and worry on taxes and more time running your business. File 2012 taxes late Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File 2012 taxes late For e-file, visit the IRS website at www. File 2012 taxes late irs. File 2012 taxes late gov/efile for additional information. File 2012 taxes late For EFTPS, visit www. File 2012 taxes late eftps. File 2012 taxes late 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. File 2012 taxes late For electronic filing of Form W-2, visit www. File 2012 taxes late socialsecurity. File 2012 taxes late gov/employer. File 2012 taxes late If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File 2012 taxes late If a valid EIN is not provided, the return or payment will not be processed. File 2012 taxes late This may result in penalties and delays in processing your return or payment. File 2012 taxes late Electronic funds withdrawal (EFW). File 2012 taxes late  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. File 2012 taxes late However, do not use EFW to make federal tax deposits. File 2012 taxes late For more information on paying your taxes using EFW, visit the IRS website at www. File 2012 taxes late irs. File 2012 taxes late gov/e-pay. File 2012 taxes late A fee may be charged to file electronically. File 2012 taxes late Credit or debit card payments. File 2012 taxes late   Employers can pay the balance due shown on Form 943 by credit or debit card. File 2012 taxes late Do not use a credit or debit card to make federal tax deposits. File 2012 taxes late For more information on paying your taxes with a credit or debit card, visit the IRS website at www. File 2012 taxes late irs. File 2012 taxes late gov/e-pay. File 2012 taxes late When you hire a new employee. File 2012 taxes late  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. File 2012 taxes late 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. File 2012 taxes late If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. File 2012 taxes late If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. File 2012 taxes late See section 1 for more information. File 2012 taxes late Eligibility for employment. File 2012 taxes late  You must verify that each new employee is legally eligible to work in the United States. File 2012 taxes late This includes completing the U. File 2012 taxes late S. File 2012 taxes late Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File 2012 taxes late You can get the form from USCIS offices or by calling 1-800-870-3676. File 2012 taxes late Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File 2012 taxes late uscis. File 2012 taxes late gov for more information. File 2012 taxes late New hire reporting. File 2012 taxes late   You are required to report any new employee to a designated state new-hire registry. File 2012 taxes late 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. File 2012 taxes late Many states accept a copy of Form W-4 with employer information added. File 2012 taxes late Visit the Office of Child Support Enforcement's website at www. File 2012 taxes late acf. File 2012 taxes late hhs. File 2012 taxes late gov/programs/cse/newhire for more information. File 2012 taxes late Dishonored payments. File 2012 taxes late  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File 2012 taxes late The penalty is $25 or 2% of the payment, whichever is more. File 2012 taxes late However, the penalty on dishonored payments of $24. File 2012 taxes late 99 or less is an amount equal to the payment. File 2012 taxes late For example, a dishonored payment of $18 is charged a penalty of $18. File 2012 taxes late Forms in Spanish. File 2012 taxes late  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. File 2012 taxes late For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File 2012 taxes late 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. File 2012 taxes late 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). File 2012 taxes late Information returns. File 2012 taxes late  You may be required to file information returns to report certain types of payments made during the year. File 2012 taxes late 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. File 2012 taxes late 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). File 2012 taxes late Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. File 2012 taxes late 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. File 2012 taxes late If you file 250 or more Forms W-2, you must file them electronically. File 2012 taxes late SSA will not accept Forms W-2 and W-3 filed on any magnetic media. File 2012 taxes late Information reporting customer service site. File 2012 taxes late  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. File 2012 taxes late 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). File 2012 taxes late The call site can also be reached by email at mccirp@irs. File 2012 taxes late gov. File 2012 taxes late Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File 2012 taxes late Web-based application for an employer identification number (EIN). File 2012 taxes late  You can apply for an employer identification number (EIN) online by visiting IRS. File 2012 taxes late gov and clicking on the Apply for an EIN Online link under Tools. File 2012 taxes late When a crew leader furnishes workers to you. File 2012 taxes late  Record the crew leader's name, address, and EIN. File 2012 taxes late See sections 2 and 10. File 2012 taxes late Change of address. File 2012 taxes late  Use Form 8822-B to notify the IRS of an address change. File 2012 taxes late Do not mail form 8822-B with your employment tax return. File 2012 taxes late Ordering forms and publications. File 2012 taxes late  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. File 2012 taxes late irs. File 2012 taxes late gov/businesses. File 2012 taxes late Click on the Online Ordering for Information Returns and Employer Returns. File 2012 taxes late You can also visit www. File 2012 taxes late irs. File 2012 taxes late gov/formspubs to download other forms and publications. File 2012 taxes late 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. File 2012 taxes late Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. File 2012 taxes late socialsecurity. File 2012 taxes late gov/employer, to register for Business Services Online. File 2012 taxes late 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. File 2012 taxes late Form W-3 will be created for you based on your Forms W-2. File 2012 taxes late Tax Questions. File 2012 taxes late   If you have a tax question, check the information available on IRS. File 2012 taxes late 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. File 2012 taxes late m. File 2012 taxes late –7:00 p. File 2012 taxes late m. File 2012 taxes late local time (Alaska and Hawaii follow Pacific time). File 2012 taxes late We cannot answer tax questions sent to the address provided later for comments and suggestions. File 2012 taxes late Recordkeeping. File 2012 taxes late  Keep all records of employment taxes for at least 4 years. File 2012 taxes late These should be available for IRS review. File 2012 taxes late Your records should include the following information. File 2012 taxes late Your employer identification number (EIN). File 2012 taxes late Amounts and dates of all wage, annuity, and pension payments. File 2012 taxes late Names, addresses, social security numbers, and occupations of employees and recipients. File 2012 taxes late Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File 2012 taxes late Dates of employment for each employee. File 2012 taxes late 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. File 2012 taxes late Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). File 2012 taxes late Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File 2012 taxes late Copies of returns filed and confirmation numbers. File 2012 taxes late Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File 2012 taxes late 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. File 2012 taxes late If the crew leader has no permanent mailing address, record his or her present address. File 2012 taxes late Private delivery services. File 2012 taxes late  You can use certain private delivery services designated by the IRS to send tax returns and payments. File 2012 taxes late The list includes only the following. File 2012 taxes late DHL Express (DHL): DHL Same Day Service. File 2012 taxes late Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File 2012 taxes late United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 2012 taxes late M. File 2012 taxes late , UPS Worldwide Express Plus, and UPS Worldwide Express. File 2012 taxes late For the IRS mailing address to use if you are using a private delivery service, go to IRS. File 2012 taxes late gov and enter "private delivery service" in the search box. File 2012 taxes late Your private delivery service can tell you how to get written proof of the mailing date. File 2012 taxes late Private delivery services cannot deliver items to P. File 2012 taxes late O. File 2012 taxes late boxes. File 2012 taxes late You must use the U. File 2012 taxes late S. File 2012 taxes late Postal Service to mail any item to an IRS P. File 2012 taxes late O. File 2012 taxes late box address. File 2012 taxes late Photographs of missing children. File 2012 taxes late  The IRS is a proud partner with the National Center for Missing and Exploited Children. File 2012 taxes late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2012 taxes late 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. File 2012 taxes late Calendar The following are important dates and responsibilities. File 2012 taxes late See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. File 2012 taxes late Also see Publication 509, Tax Calendars. File 2012 taxes late   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. File 2012 taxes late 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. File 2012 taxes late However, a statewide legal holiday does not delay the due date of federal tax deposits. File 2012 taxes late See Deposits on Business Days Only in section 7. File 2012 taxes late 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. File 2012 taxes late S. File 2012 taxes late Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File 2012 taxes late See Private delivery services under Reminders. File 2012 taxes late By January 31 . File 2012 taxes late   File Form 943. File 2012 taxes late See section 8 for more information on Form 943. File 2012 taxes late If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File 2012 taxes late Furnish each employee with a completed Form W-2. File 2012 taxes late Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). File 2012 taxes late File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File 2012 taxes late See section 10 for more information on FUTA. File 2012 taxes late If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. File 2012 taxes late File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. File 2012 taxes late If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. File 2012 taxes late By February 15. File 2012 taxes late  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. File 2012 taxes late On February 16. File 2012 taxes late  Any Form W-4 claiming exemption from withholding for the previous year has now expired. File 2012 taxes late 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. File 2012 taxes late 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. File 2012 taxes late See section 5 for more information. File 2012 taxes late 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. File 2012 taxes late By February 28. File 2012 taxes late   File paper Forms 1099 and 1096. File 2012 taxes late File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. File 2012 taxes late S. File 2012 taxes late Information Returns, with the IRS. File 2012 taxes late For electronically filed returns, see By March 31 below. File 2012 taxes late File paper Forms W-2 and W-3. File 2012 taxes late File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. File 2012 taxes late For electronically filed returns, see By March 31 next. File 2012 taxes late By March 31. File 2012 taxes late   File electronic Forms W-2 and 1099. File 2012 taxes late File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. File 2012 taxes late 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. File 2012 taxes late socialsecurity. File 2012 taxes late gov/employer. File 2012 taxes late 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. File 2012 taxes late By April 30, July 31, October 31, and January 31. File 2012 taxes late   Deposit FUTA taxes. File 2012 taxes late Deposit FUTA tax if the undeposited amount is over $500. File 2012 taxes late Before December 1. File 2012 taxes late  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. File 2012 taxes late Introduction This publication is for employers of agricultural workers (farmworkers). File 2012 taxes late 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). File 2012 taxes late Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. File 2012 taxes late If you have nonfarm employees, see Publication 15 (Circular E). File 2012 taxes late If you have employees in the U. File 2012 taxes late S. File 2012 taxes late Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). File 2012 taxes late Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. File 2012 taxes late 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. File 2012 taxes late Comments and suggestions. File 2012 taxes late   We welcome your comments about this publication and your suggestions for future editions. File 2012 taxes late   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. File 2012 taxes late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2012 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2012 taxes late   You can also send us comments from www. File 2012 taxes late irs. File 2012 taxes late gov/formspubs. File 2012 taxes late Click on More Information and then click on Comment on Tax Forms and Publications. File 2012 taxes late   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. File 2012 taxes late COBRA premium assistance credit. File 2012 taxes late   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. File 2012 taxes late 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. File 2012 taxes late Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File 2012 taxes late Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File 2012 taxes late Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File 2012 taxes late For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File 2012 taxes late   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. File 2012 taxes late 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. File 2012 taxes late   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. File 2012 taxes late The assistance for the coverage can last up to 15 months. File 2012 taxes late   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. File 2012 taxes late For more information, see Notice 2009-27, 2009-16 I. File 2012 taxes late R. File 2012 taxes late B. File 2012 taxes late 838, available at www. File 2012 taxes late irs. File 2012 taxes late gov/irb/2009-16_irb/ar09. File 2012 taxes late html. File 2012 taxes late   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. File 2012 taxes late   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. File 2012 taxes late The reimbursement is made through a credit against the employer's employment tax liabilities. File 2012 taxes late For information on how to claim the credit, see the Instructions for Form 943. File 2012 taxes late The credit is treated as a deposit made on the first day of the return period. File 2012 taxes late In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File 2012 taxes late 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. File 2012 taxes late   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. File 2012 taxes late Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. File 2012 taxes late 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. File 2012 taxes late In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. File 2012 taxes late 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. File 2012 taxes late Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File 2012 taxes late 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. File 2012 taxes late   For more information, visit IRS. File 2012 taxes late gov and enter “COBRA” in the search box. File 2012 taxes late 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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File 2012 taxes late Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. File 2012 taxes late Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. File 2012 taxes late Table of Contents 1. File 2012 taxes late   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. File 2012 taxes late Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. File 2012 taxes late Reseller statement. File 2012 taxes late Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. File 2012 taxes late Deep-draft ocean-going vessels. File 2012 taxes late Passenger vessels. File 2012 taxes late Ocean-going barges. File 2012 taxes late State or local governments. File 2012 taxes late Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. File 2012 taxes late   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. File 2012 taxes late Providing information. File 2012 taxes late Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. File 2012 taxes late Fuel used between airfield and farm. File 2012 taxes late Fuel not used for farming. File 2012 taxes late Vehicles not considered highway vehicles. File 2012 taxes late Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications