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

File taxes online 1040ez Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. File taxes online 1040ez Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. File taxes online 1040ez Prev  Up  Next   Home   More Online Publications