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File TaxFile tax Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. File tax irs. File tax gov/pub80. File tax What's New Social security and Medicare tax for 2014. File tax The social security tax rate is 6. File tax 2% each for the employee and employer, unchanged from 2013. File tax The social security wage base limit is $117,000. File tax The Medicare tax rate is 1. File tax 45% each for the employee and employer, unchanged from 2013. File tax There is no wage base limit for Medicare tax. File tax 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 tax Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File tax Change of responsible party. File tax . File tax 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 tax Form 8822-B must be filed within 60 days of the change. File tax 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 tax For a definition of “responsible party”, see the Form 8822-B instructions. File tax Same-sex marriage. File tax 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 tax For more information, see Revenue Ruling 2013-17, 2013-38 I. File tax R. File tax B. File tax 201, available at www. File tax irs. File tax gov/irb/2013-38_IRB/ar07. File tax html. File tax 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 tax Notice 2013-61, 2013-44 I. File tax R. File tax B. File tax 432, is available at www. File tax irs. File tax gov/irb/2013-44_IRB/ar10. File tax html. File tax Reminders Additional Medicare Tax withholding. File tax In addition to withholding Medicare tax at 1. File tax 45%, you must withhold a 0. File tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File tax 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 tax Additional Medicare Tax is only imposed on the employee. File tax There is no employer share of Additional Medicare Tax. File tax 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 tax For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. File tax For more information on Additional Medicare Tax, visit IRS. File tax gov and enter “Additional Medicare Tax” in the search box. File tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File tax 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 tax 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 tax For more information, visit IRS. File tax gov and enter “work opportunity tax credit” in the search box. File tax Outsourcing payroll duties. File tax 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 tax The employer remains responsible if the third party fails to perform any required action. File tax 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 tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File tax Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). File tax The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). File tax For more information, see Announcement 2012-43, 2012-51 I. File tax R. File tax B. File tax 723, available at www. File tax irs. File tax gov/irb/2012-51_IRB/ar15. File tax html. File tax CNMI government employees now subject to social security and Medicare taxes. File tax Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. File tax COBRA premium assistance credit. File tax 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 tax See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. File tax You can get Publication 15 (Circular E) at IRS. File tax gov. File tax You must receive written notice from the IRS to file Form 944. File tax If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. File tax You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. File tax For more information on requesting to file Form 944 visit IRS. File tax gov and enter “file employment taxes annually” in the search box. File tax Federal employers in the CNMI. File tax The U. File tax S. File tax Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. File tax Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. File tax Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. File tax For questions, contact the CNMI Division of Revenue and Taxation. File tax Change of address. File tax Use Form 8822-B to notify the IRS of an address change. File tax Do not mail Form 8822-B with your employment tax return. File tax Federal tax deposits must be made by electronic funds transfer. File tax You must use electronic funds transfer to make all federal tax deposits. File tax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File tax 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 tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File tax EFTPS is a free service provided by the Department of Treasury. File tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File tax For more information on making federal tax deposits, see How To Deposit in section 8. File tax For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. File tax eftps. File tax gov or call 1-800-555-4477 (U. File tax S. File tax Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). File tax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File tax Electronic filing and payment. File tax Using electronic options can make filing a return and paying your federal tax easier. File tax Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. File tax You can use IRS e-file to file certain returns. File tax If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. File tax Do not use EFW to pay taxes that are required to be deposited. File tax Visit the IRS website at www. File tax irs. File tax gov/efile for more information on filing electronically. File tax For more information on paying your taxes using EFW, visit the IRS website at www. File tax irs. File tax gov/e-pay. File tax A fee may be charged to file electronically. File tax For EFTPS, visit www. File tax eftps. File tax gov or call EFTPS Customer Service at 1-800-555-4477 (U. File tax S. File tax Virgin Islands only) or 303-967-5916 (toll call). File tax For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. File tax socialsecurity. File tax gov/employer. File tax If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File tax If a valid EIN is not provided, the return or payment will not be processed. File tax This may result in penalties and delays in processing your return or payment. File tax Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. File tax Employers in American Samoa, the CNMI, Guam, and the U. File tax S. File tax Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. File tax Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. File tax For more information, visit Social Security Administration's SSA website at www. File tax ssa. File tax gov/bso/bsowelcome. File tax htm. File tax Credit or debit card payments. File tax For information on paying your taxes with a credit or debit card, visit the IRS website at www. File tax irs. File tax gov/e-pay. File tax However, do not use credit or debit cards to make federal tax deposits. File tax Hiring new employees. File tax Record the number and name from each new employee's social security card. File tax An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. File tax See section 3. File tax Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. File tax File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. File tax For more information, see the Instructions for Schedule D (Form 941). File tax Apply for an employer identification number (EIN) online. File tax You can apply for an EIN online by visiting IRS. File tax gov and clicking on the Apply for an EIN Online link under Tools. File tax Dishonored payments. File tax Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File tax The penalty is $25 or 2% of the payment, whichever is more. File tax However, the penalty on dishonored payments of $24. File tax 99 or less is an amount equal to the payment. File tax For example, a dishonored payment of $18 is charged a penalty of $18. File tax Private delivery services. File tax You can use certain private delivery services designated by the IRS to send tax returns or payments. File tax The list includes only the following: DHL Express (DHL): DHL Same Day Service. File tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File tax M. File tax , UPS Worldwide Express Plus, and UPS Worldwide Express. File tax For the IRS mailing address to use if you are using a private delivery service, go to IRS. File tax gov and enter “private delivery service” in the search box. File tax Your private delivery service can tell you how to get written proof of the mailing date. File tax Private delivery services cannot deliver items to P. File tax O. File tax boxes. File tax You must use the U. File tax S. File tax Postal Service to mail any item to an IRS P. File tax O. File tax box address. File tax Recordkeeping. File tax Keep all records of employment taxes for 4 years. File tax These should be available for IRS review. File tax There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. File tax Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. File tax See Farm Crew Leaders in section 2. File tax Disregarded entities and qualified subchapter S subsidiaries (QSubs). File tax Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File tax 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 tax See Regulations sections 1. File tax 1361-4(a)(7) and 301. File tax 7701-2(c)(2)(iv). File tax Photographs of missing children. File tax The IRS is a proud partner with the National Center for Missing and Exploited Children. File tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax 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 tax Calendar If any date 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 tax 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 tax However, a statewide legal holiday does not delay the due date of federal tax deposits. File tax See Deposits on Business Days Only in section 8. File tax 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 tax S. File tax Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File tax See Private delivery services under Reminders. File tax The following are important dates and responsibilities. File tax Also see Publication 509, Tax Calendars. File tax By January 31. File tax Furnish wage and tax statements to employees. File tax Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. File tax See section 10 for more information. File tax File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. File tax If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File tax U. File tax S. File tax Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File tax Pay or deposit (if more than $500) any balance of the tax due. File tax If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File tax File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. File tax If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File tax By February 28. File tax File paper wage and tax statements with the Social Security Administration (SSA). File tax File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). File tax For electronically filed returns, see By March 31 next. File tax By March 31. File tax File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. File tax Visit the SSA's Reporting Instructions & Information webpage at www. File tax socialsecurity. File tax gov/employer for more information. File tax By April 30, July 31, October 31, and January 31. File tax File Form 941-SS with the IRS. File tax If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File tax Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. File tax Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. File tax If $500 or less, carry it over to the next quarter. File tax See section 11 for more information. File tax Prev Up Next Home More Online Publications
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