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File your state taxes free Publication 51 - Main Content Table of Contents 1. File your state taxes free Taxpayer Identification NumbersWhen you receive your EIN. File your state taxes free Registering for SSNVS. File your state taxes free 2. File your state taxes free Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. File your state taxes free Wages and Other Compensation 4. File your state taxes free Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. File your state taxes free Federal Income Tax WithholdingImplementation of lock-in letter. File your state taxes free Seasonal employees and employees not currently performing services. File your state taxes free Termination and re-hire of employees. File your state taxes free How To Figure Federal Income Tax Withholding 6. File your state taxes free Required Notice to Employees About Earned Income Credit (EIC) 7. File your state taxes free Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. File your state taxes free Form 943 9. File your state taxes free Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. File your state taxes free Federal Unemployment (FUTA) Tax 11. File your state taxes free Reconciling Wage Reporting Forms 13. File your state taxes free Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. File your state taxes free Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. File your state taxes free Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. File your state taxes free Employer identification number (EIN). File your state taxes free   An employer identification number (EIN) is a nine-digit number that the IRS issues. File your state taxes free The digits are arranged as follows: 00-0000000. File your state taxes free It is used to identify the tax accounts of employers and certain others who have no employees. File your state taxes free Use your EIN on all of the items that you send to the IRS and SSA. File your state taxes free   If you do not have an EIN, you may apply for one online. File your state taxes free Visit IRS. File your state taxes free gov and click on the Apply for an EIN Online link under Tools. File your state taxes free You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File your state taxes free Do not use a SSN in place of an EIN. File your state taxes free   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. File your state taxes free If you took over another employer's business, do not use that employer's EIN. File your state taxes free   You should have only one EIN. File your state taxes free If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). File your state taxes free Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. File your state taxes free The IRS will tell you which EIN to use. File your state taxes free   For more information, see Publication 1635 or Publication 583. File your state taxes free When you receive your EIN. File your state taxes free   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). File your state taxes free You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. File your state taxes free Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. File your state taxes free If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. File your state taxes free Social security number (SSN). File your state taxes free   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. File your state taxes free You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. File your state taxes free Do not accept a social security card that says “Not valid for employment. File your state taxes free ” A social security number issued with this legend does not permit employment. File your state taxes free You may, but are not required to, photocopy the social security card if the employee provides it. File your state taxes free If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. File your state taxes free See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. File your state taxes free Applying for a social security card. File your state taxes free   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. File your state taxes free You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. File your state taxes free socialsecurity. File your state taxes free gov/online/ss-5. File your state taxes free html. File your state taxes free The employee must complete and sign Form SS-5; it cannot be filed by the employer. File your state taxes free You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. File your state taxes free Applying for a social security number. File your state taxes free   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. File your state taxes free If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. File your state taxes free When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. File your state taxes free Furnish Copies B, C, and 2 of Form W-2c to the employee. File your state taxes free Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. File your state taxes free For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. File your state taxes free socialsecurity. File your state taxes free gov/employer. File your state taxes free Advise your employee to correct the SSN on his or her original Form W-2. File your state taxes free Correctly record the employee's name and SSN. File your state taxes free   Record the name and number of each employee as they are shown on the employee's social security card. File your state taxes free If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. File your state taxes free Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. File your state taxes free   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. File your state taxes free It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. File your state taxes free IRS individual taxpayer identification numbers (ITINs) for aliens. File your state taxes free   Do not accept an ITIN in place of an SSN for employee identification or for work. File your state taxes free An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. File your state taxes free S. File your state taxes free employment. File your state taxes free The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). File your state taxes free However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). File your state taxes free    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. File your state taxes free If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. File your state taxes free Do not use an ITIN in place of an SSN on Form W-2. File your state taxes free Verification of social security numbers. File your state taxes free   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. File your state taxes free Visit www. File your state taxes free socialsecurity. File your state taxes free gov/employer/ssnv. File your state taxes free htm for more information. File your state taxes free Registering for SSNVS. File your state taxes free   You must register online and receive authorization from your employer to use SSNVS. File your state taxes free To register, visit SSA's website at www. File your state taxes free socialsecurity. File your state taxes free gov/employer and click on the Business Services Online link. File your state taxes free Follow the registration instructions to obtain a user identification (ID) and password. File your state taxes free You will need to provide the following information about yourself and your company. File your state taxes free Name. File your state taxes free SSN. File your state taxes free Date of birth. File your state taxes free Type of employer. File your state taxes free EIN. File your state taxes free Company name, address, and telephone number. File your state taxes free Email address. File your state taxes free When you have completed the online registration process, SSA will mail a one-time activation code to your employer. File your state taxes free You must enter the activation code online to use SSNVS. File your state taxes free 2. File your state taxes free Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. File your state taxes free See Publication 15-A for details on statutory employees and nonemployees. File your state taxes free Employee status under common law. File your state taxes free   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. File your state taxes free This is so even when you give the employee freedom of action. File your state taxes free What matters is that you have the right to control the details of how the services are performed. File your state taxes free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. File your state taxes free If an employer-employee relationship exists, it does not matter what it is called. File your state taxes free The employee may be called an agent or independent contractor. File your state taxes free It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. File your state taxes free You are responsible for withholding and paying employment taxes for your employees. File your state taxes free You are also required to file employment tax returns. File your state taxes free These requirements do not apply to amounts that you pay to independent contractors. File your state taxes free The rules discussed in this publication apply only to workers who are your employees. File your state taxes free In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. File your state taxes free For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. File your state taxes free Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. File your state taxes free The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. File your state taxes free Crew Leaders If you are a crew leader, you are an employer of farmworkers. File your state taxes free A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. File your state taxes free If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. File your state taxes free For FUTA tax rules, see section 10. File your state taxes free Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. File your state taxes free See Publication 541, Partnerships, for more details. File your state taxes free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. File your state taxes free Exception—Qualified joint venture. File your state taxes free   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. File your state taxes free A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). File your state taxes free   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. File your state taxes free Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. File your state taxes free   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. File your state taxes free If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. File your state taxes free Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. File your state taxes free However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. File your state taxes free    Note. File your state taxes free If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. File your state taxes free   For more information on qualified joint ventures, visit IRS. File your state taxes free gov and enter “qualified joint venture” in the search box. File your state taxes free Exception—Community income. File your state taxes free   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. File your state taxes free S. File your state taxes free possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. File your state taxes free You may still make an election to be taxed as a qualified joint venture instead of a partnership. File your state taxes free See Exception—Qualified joint venture , earlier in this section. File your state taxes free 3. File your state taxes free Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. File your state taxes free You may also be required to withhold, deposit, and report Additional Medicare Tax. File your state taxes free See section 4 for more information. File your state taxes free If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. File your state taxes free You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. File your state taxes free FUTA tax is discussed in section 10. File your state taxes free Cash wages include checks, money orders, etc. File your state taxes free Do not count as cash wages the value of food, lodging, and other noncash items. File your state taxes free For more information on what payments are considered taxable wages, see Publication 15 (Circular E). File your state taxes free Commodity wages. File your state taxes free   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. File your state taxes free However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. File your state taxes free These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. File your state taxes free Other compensation. File your state taxes free   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. File your state taxes free Family members. File your state taxes free   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. File your state taxes free However, certain exemptions may apply for your child, spouse, or parent. File your state taxes free See the table, How Do Employment Taxes Apply to Farmwork , in section 12. File your state taxes free Household employees. File your state taxes free   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. File your state taxes free   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. File your state taxes free Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. File your state taxes free   For more information, see Publication 926, Household Employer's Tax Guide. File your state taxes free    Wages for household work may not be a deductible farm expense. File your state taxes free See Publication 225, Farmer's Tax Guide. File your state taxes free Share farmers. File your state taxes free   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. File your state taxes free Compensation paid to H-2A visa holders. File your state taxes free   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. File your state taxes free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File your state taxes free   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 your state taxes free In that case, the worker must give the employer a completed Form W-4. File your state taxes free Federal income tax withheld should be reported in box 2 of Form W-2. File your state taxes free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File your state taxes free For 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 your state taxes free 4. File your state taxes free Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. File your state taxes free You may also be required to withhold Additional Medicare Tax. File your state taxes free For more information, see Additional Medicare Tax withholding , later. File your state taxes free The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. File your state taxes free You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). File your state taxes free The $150 test applies separately to each farmworker that you employ. File your state taxes free If you employ a family of workers, each member is treated separately. File your state taxes free Do not count wages paid by other employers. File your state taxes free The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. File your state taxes free Exceptions. File your state taxes free   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. File your state taxes free   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. File your state taxes free Social Security and Medicare Tax Withholding The social security tax rate is 6. File your state taxes free 2%, for both the employee and employer, on the first $117,000 paid to each employee. File your state taxes free You must withhold at this rate from each employee and pay a matching amount. File your state taxes free The Medicare tax rate is 1. File your state taxes free 45% each for the employee and employer on all wages. File your state taxes free You must withhold at this rate from each employee and pay a matching amount. File your state taxes free There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. File your state taxes free Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. File your state taxes free For details, see Publication 15-A. File your state taxes free Additional Medicare Tax withholding. File your state taxes free   In addition to withholding Medicare tax at 1. File your state taxes free 45%, you must withhold a 0. File your state taxes free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File your state taxes free 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 your state taxes free Additional Medicare Tax is only imposed on the employee. File your state taxes free There is no employer share of Additional Medicare Tax. File your state taxes free 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 your state taxes free   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). File your state taxes free For more information on Additional Medicare Tax, visit IRS. File your state taxes free gov and enter “Additional Medicare Tax” in the search box. File your state taxes free Employee share paid by employer. File your state taxes free   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. File your state taxes free If you do not withhold the taxes, however, you must still pay them. File your state taxes free Any employee social security and Medicare taxes that you pay is additional income to the employee. File your state taxes free Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. File your state taxes free Also, do not count the additional income as wages for FUTA tax purposes. File your state taxes free Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. File your state taxes free See section 7 of Publication 15-A. File your state taxes free Withholding social security and Medicare taxes on nonresident alien employees. File your state taxes free   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. File your state taxes free S. File your state taxes free citizen or resident alien. File your state taxes free However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. File your state taxes free Also see Compensation paid to H-2A visa holders in section 3. File your state taxes free Religious exemption. File your state taxes free    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. File your state taxes free This exemption is available only if both the employee and the employer are members of the sect. File your state taxes free   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File your state taxes free 5. File your state taxes free Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. File your state taxes free The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. File your state taxes free You may use one of several methods to determine the amount of federal income tax withholding. File your state taxes free They are discussed in section 13. File your state taxes free Form W-4. File your state taxes free   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. File your state taxes free Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. File your state taxes free Advise your employees to use the IRS Withholding Calculator on the IRS website at www. File your state taxes free irs. File your state taxes free gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. File your state taxes free   Ask each new employee to give you a signed Form W-4 when starting work. File your state taxes free Make the form effective with the first wage payment. File your state taxes free If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. File your state taxes free Forms in Spanish. File your state taxes free   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. File your state taxes free For more information, see Publicación 17(SP). File your state taxes free Effective date of Form W-4. File your state taxes free   A Form W-4 remains in effect until the employee gives you a new one. File your state taxes free When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. File your state taxes free Do not adjust withholding retroactively. File your state taxes free If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. File your state taxes free For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. File your state taxes free A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. File your state taxes free Completing Form W-4. File your state taxes free   The amount of federal income tax withholding is based on marital status and withholding allowances. File your state taxes free Your employees may not base their withholding amounts on a fixed dollar amount or percentage. File your state taxes free However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. File your state taxes free   Employees may claim fewer withholding allowances than they are entitled to claim. File your state taxes free They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. File your state taxes free   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. File your state taxes free Along with Form W-4, you may wish to order Publication 505 for use by your employees. File your state taxes free    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. File your state taxes free If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. File your state taxes free Exemption from federal income tax withholding. File your state taxes free   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. File your state taxes free See the Form W-4 instructions for more information. File your state taxes free However, the wages are still subject to social security and Medicare taxes. File your state taxes free   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. File your state taxes free To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. File your state taxes free If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. File your state taxes free If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. File your state taxes free Withholding income taxes on the wages of nonresident alien employees. File your state taxes free   In general, you must withhold federal income taxes on the wages of nonresident alien employees. File your state taxes free However, see Publication 515 for exceptions to this general rule. File your state taxes free Also see Compensation paid to H-2A visa workers in section 3. File your state taxes free Withholding adjustment for nonresident alien employees. File your state taxes free   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. File your state taxes free This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. File your state taxes free See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). File your state taxes free Nonresident alien employee's Form W-4. File your state taxes free   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. File your state taxes free   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. File your state taxes free    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. File your state taxes free Form 8233. File your state taxes free   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. File your state taxes free See Publication 515 for details. File your state taxes free IRS review of requested Forms W-4. File your state taxes free   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. File your state taxes free You may also be directed to send certain Forms W-4 to the IRS. File your state taxes free You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. File your state taxes free Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. File your state taxes free The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. File your state taxes free When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. File your state taxes free   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). File your state taxes free However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). File your state taxes free Initial lock-in letter. File your state taxes free   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. File your state taxes free In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. File your state taxes free You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. File your state taxes free If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. File your state taxes free You may follow any reasonable business practice to furnish the employee copy to the employee. File your state taxes free Implementation of lock-in letter. File your state taxes free   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. File your state taxes free You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. File your state taxes free The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. File your state taxes free Seasonal employees and employees not currently performing services. File your state taxes free   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. File your state taxes free You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. File your state taxes free You reasonably expect the employee to resume services within 12 months of the date of the notice. File your state taxes free The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. File your state taxes free Termination and re-hire of employees. File your state taxes free   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. File your state taxes free You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. File your state taxes free Modification notice. File your state taxes free   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. File your state taxes free The modification notice may change the marital status and/or the number of withholding allowances permitted. File your state taxes free You must withhold federal income tax based on the effective date specified in the modification notice. File your state taxes free New Form W-4 after IRS notice. File your state taxes free   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. File your state taxes free You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. File your state taxes free If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. File your state taxes free   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. File your state taxes free Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. File your state taxes free Substitute Forms W-4. File your state taxes free   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. File your state taxes free Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. File your state taxes free gov to obtain copies of Form W-4. File your state taxes free   You may use a substitute version of Form W-4 to meet your business needs. File your state taxes free However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. File your state taxes free At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. File your state taxes free   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. File your state taxes free However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. File your state taxes free Invalid Forms W-4. File your state taxes free   Any unauthorized change or addition to Form W-4 makes it invalid. File your state taxes free This includes taking out any language by which the employee certifies that the form is correct. File your state taxes free A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. File your state taxes free An employee who submits a false Form W-4 may be subject to a $500 penalty. File your state taxes free You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. File your state taxes free   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. File your state taxes free Tell the employee that it is invalid and ask for another one. File your state taxes free If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. File your state taxes free However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. File your state taxes free   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. File your state taxes free R. File your state taxes free B. File your state taxes free 455, available at www. File your state taxes free irs. File your state taxes free gov/irb/2007-35_IRB/ar10. File your state taxes free html. File your state taxes free Amounts exempt from levy on wages, salary, and other income. File your state taxes free   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. File your state taxes free Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. File your state taxes free If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. File your state taxes free How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. File your state taxes free Wage bracket tables. File your state taxes free See section 13 for directions on how to use the tables. File your state taxes free Percentage method. File your state taxes free See section 13 for directions on how to use the percentage method. File your state taxes free Alternative formula tables for percentage method withholding. File your state taxes free See Publication 15-A. File your state taxes free Wage bracket percentage method withholding tables. File your state taxes free See Publication 15-A. File your state taxes free Other alternative methods. File your state taxes free See Publication 15-A. File your state taxes free Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. File your state taxes free If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. File your state taxes free Supplemental wages. File your state taxes free   Supplemental wages are wage payments to an employee that are not regular wages. File your state taxes free They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. File your state taxes free Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. File your state taxes free   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. File your state taxes free   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. File your state taxes free If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. File your state taxes free Withhold a flat 25% (no other percentage allowed). File your state taxes free If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. File your state taxes free If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. File your state taxes free Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. File your state taxes free Subtract the tax withheld from the regular wages. File your state taxes free Withhold the remaining tax from the supplemental wages. File your state taxes free If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. File your state taxes free If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. File your state taxes free This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. File your state taxes free    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. File your state taxes free See section 7 in Publication 15 (Circular E) for details. File your state taxes free   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. File your state taxes free 6. File your state taxes free Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. File your state taxes free Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. File your state taxes free This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. File your state taxes free You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. File your state taxes free You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. File your state taxes free If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. File your state taxes free If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. File your state taxes free If Form W-2 is not required, you must notify the employee by February 7, 2014. File your state taxes free 7. File your state taxes free Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. File your state taxes free You must use electronic funds transfer to make all federal tax deposits. File your state taxes free See How To Deposit , later in this section. File your state taxes free The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. File your state taxes free For more information, see COBRA premium assistance credit under Introduction. File your state taxes free Payment with return. File your state taxes free   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. File your state taxes free You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. File your state taxes free However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. File your state taxes free You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. File your state taxes free This payment may be $2,500 or more. File your state taxes free Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. File your state taxes free Semiweekly schedule depositors must timely deposit the amount. File your state taxes free See Accuracy of Deposits Rule and How To Deposit, later in this section. File your state taxes free When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. File your state taxes free See Employers of Both Farm and Nonfarm Workers, later in this section. File your state taxes free The rules for determining when to deposit Form 943 taxes are discussed below. File your state taxes free See section 10 for the separate rules that apply to FUTA tax. File your state taxes free Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. File your state taxes free The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. File your state taxes free The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). File your state taxes free The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. File your state taxes free If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. File your state taxes free If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. File your state taxes free Lookback period. File your state taxes free   The lookback period is the second calendar year preceding the current calendar year. File your state taxes free For example, the lookback period for 2014 is 2012. File your state taxes free Example of deposit schedule based on lookback period. File your state taxes free Rose Co. File your state taxes free reported taxes on Form 943 as follows. File your state taxes free 2012 — $48,000 2013 — $60,000 Rose Co. File your state taxes free is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. File your state taxes free However, for 2015, Rose Co. File your state taxes free is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. File your state taxes free Adjustments to lookback period taxes. File your state taxes free   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). File your state taxes free Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. File your state taxes free Example of adjustments. File your state taxes free An employer originally reported total tax of $45,000 for the lookback period in 2012. File your state taxes free The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. File your state taxes free The total tax reported in the lookback period is still $45,000. File your state taxes free The $10,000 adjustment is also not treated as part of the 2014 taxes. File your state taxes free Deposit period. File your state taxes free   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. File your state taxes free For monthly schedule depositors, the deposit period is a calendar month. File your state taxes free The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. File your state taxes free Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. File your state taxes free You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. File your state taxes free Monthly schedule example. File your state taxes free   Red Co. File your state taxes free is a seasonal employer and a monthly schedule depositor. File your state taxes free It pays wages each Friday. File your state taxes free It paid wages during August 2014, but did not pay any wages during September. File your state taxes free Red Co. File your state taxes free must deposit the combined tax liabilities for the August paydays by September 15. File your state taxes free Red Co. File your state taxes free does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. File your state taxes free New employers. File your state taxes free   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. File your state taxes free Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). File your state taxes free Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. File your state taxes free Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. File your state taxes free Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. File your state taxes free Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. File your state taxes free For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. File your state taxes free If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. File your state taxes free Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. File your state taxes free Semiweekly Deposit Schedule IF the payday falls on a. File your state taxes free . File your state taxes free . File your state taxes free THEN deposit taxes by the following. File your state taxes free . File your state taxes free . File your state taxes free Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. File your state taxes free   Green, Inc. File your state taxes free , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. File your state taxes free Green, Inc. File your state taxes free , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. File your state taxes free Green, Inc. File your state taxes free 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). File your state taxes free Semiweekly deposit period spanning two quarters. File your state taxes free   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. File your state taxes free For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. File your state taxes free Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). File your state taxes free Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. File your state taxes free A business day is any day other than a Saturday, Sunday, or legal holiday. File your state taxes free For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). File your state taxes free Semiweekly schedule depositors   will always have 3 business days to make a deposit. File your state taxes free That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. File your state taxes free For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). File your state taxes free Legal holiday. File your state taxes free   The term “legal holiday” means any legal holiday in the District of Columbia. File your state taxes free Legal holidays for 2014 are listed below. File your state taxes free January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. File your state taxes free February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. File your state taxes free For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. File your state taxes free For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. File your state taxes free Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. File your state taxes free However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. File your state taxes free For example, Fir Co. File your state taxes free is a semiweekly schedule depositor. File your state taxes free On Monday, Fir Co. File your state taxes free accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. File your state taxes free On Tuesday, Fir Co. File your state taxes free accumulates additional taxes of $30,000. File your state taxes free Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. File your state taxes free does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). File your state taxes free If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. File your state taxes free Example of the $100,000 next-day deposit rule. File your state taxes free   Elm, Inc. File your state taxes free , started its business on May 1, 2014. File your state taxes free Because Elm, Inc. File your state taxes free , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. File your state taxes free , is a monthly schedule depositor. File your state taxes free On May 8, Elm, Inc. File your state taxes free , paid wages for the first time and accumulated taxes of $50,000. File your state taxes free On May 9 (Friday), Elm, Inc. File your state taxes free , paid wages and accumulated taxes of $60,000, for a total of $110,000. File your state taxes free Because Elm, Inc. File your state taxes free , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. File your state taxes free Elm, Inc. File your state taxes free , became a semiweekly schedule depositor on May 10. File your state taxes free It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. File your state taxes free Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. File your state taxes free However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. File your state taxes free Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. File your state taxes free The deposit shortfall is paid or deposited by the shortfall makeup date as described below. File your state taxes free Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. File your state taxes free You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. File your state taxes free Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. File your state taxes free For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). File your state taxes free How To Deposit You must deposit employment taxes by electronic funds transfer. File your state taxes free See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. File your state taxes free Electronic deposit requirement. File your state taxes free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). File your state taxes free Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File your state taxes free 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 your state taxes free   EFTPS is a free service provided by the Department of Treasury. File your state taxes free To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). File your state taxes free You can also visit the EFTPS website at www. File your state taxes free eftps. File your state taxes free gov. File your state taxes free Additional information about EFTPS is also available in Publication 966. File your state taxes free New employers that have a federal tax obligation will be pre-enrolled in EFTPS. File your state taxes free Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. File your state taxes free See When you receive your EIN in section 1 for more information. File your state taxes free Deposit record. File your state taxes free   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. File your state taxes free The number can be used as a receipt or to trace the payment. File your state taxes free Depositing on time. File your state taxes free   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. File your state taxes free m. File your state taxes free Eastern time the day before the date a deposit is due. File your state taxes free If you use a third party to make a deposit on your behalf, they may have different cutoff times. File your state taxes free Same-day payment option. File your state taxes free   If you fail to initiate a deposit transaction on EFTPS by 8 p. File your state taxes free m. File your state taxes free Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). File your state taxes free To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. File your state taxes free Please check with your financial institution regarding availability, deadlines, and costs. File your state taxes free Your financial institution may charge you a fee for payments made this way. File your state taxes free To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. File your state taxes free eftps. File your state taxes free gov to download the Same-Day Payment Worksheet. File your state taxes free Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. File your state taxes free The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. File your state taxes free IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. File your state taxes free For amounts not properly deposited or not deposited on time, the penalty rates are shown next. File your state taxes free Penalty Charged for. File your state taxes free . File your state taxes free . File your state taxes free 2% Deposits made 1 to 5 days late. File your state taxes free 5% Deposits made 6 to 15 days late. File your state taxes free 10% Deposits made 16 or more days late. File your state taxes free Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. File your state taxes free 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. File your state taxes free See Payment with return , earlier in this section, for exceptions. File your state taxes free 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. File your state taxes free Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. File your state taxes free Order in which deposits are applied. File your state taxes free   Deposits generally are applied to the most recent tax liability within the year. File your state taxes free If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. File your state taxes free Follow the instructions on the penalty notice that you received. File your state taxes free For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. File your state taxes free You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. File your state taxes free irs. File your state taxes free gov/pub/irs-irbs/irb01-50. File your state taxes free pdf. File your state taxes free Example. File your state taxes free Cedar, Inc. File your state taxes free , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. File your state taxes free It does not make the deposit on July 15. File your state taxes free On August 15, Cedar, Inc. File your state taxes free , deposits $2,000. File your state taxes free Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. File your state taxes free Accordingly, $500 of the July 15 liability remains undeposited. File your state taxes free The penalty on this underdeposit will apply as explained above. File your state taxes free Trust fund recovery penalty. File your state taxes free   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. File your state taxes free The penalty is the full amount of the unpaid trust fund tax. File your state taxes free This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. File your state taxes free   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. File your state taxes free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. File your state taxes free A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. File your state taxes free    Willfully means voluntarily, consciously, and intentionally. File your state taxes free A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. File your state taxes free “Average” failure-to-deposit penalty. File your state taxes free   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. File your state taxes free IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. File your state taxes free Completed Form 943, line 17, instead of Form 943-A. File your state taxes free Failed to attach a properly completed Form 943-A. File your state taxes free Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. File your state taxes free   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. File your state taxes free Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. File your state taxes free   You can avoid the penalty by reviewing your return before filing it. File your state taxes free Follow these steps before filing your Form 943. File your state taxes free If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. File your state taxes free If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. File your state taxes free Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. File your state taxes free Do not show negative amounts on Form 943, line 17, or Form 943-A. File your state taxes free For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. File your state taxes free Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). File your state taxes free Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. File your state taxes free If a deposit is due, deposi
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SOI Tax Stats - Individual Tax Statistics

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Here you will find links to various studies relating to the individual taxpayer.

 

Individual Income Tax Numerous studies which provide statistics on income, deductions, tax, and credits reported on individual Form 1040 income tax returns and associated schedules are available in this area. Find statistics on high income tax returns, income tax rates, nonfarm sole proprietorships, data by geographic areas, and more...

Estate Tax

Estate Tax Statistics OneSheet

This annual study includes information on gross estate and its composition, deductions, and tax; and information on the age, sex, and marital status of decedents. Basic estate tax return data by year in which returns are filed are produced each year. Also included are data on nonresident aliens who had more than $60,000 of assets in the United States. These data come from taxpayers filing Form 706.
International Numerous studies which provide statistics on the individual taxpayer in the international context. Find statistics on foreign recipients of U.S. income, foreign trusts, individual foreign earned income and the foreign tax credit, international boycotts and nonresident alien estate tax returns. These data come from taxpayers filing Forms 706-NA, 1042-S, 1116, 2555, 3520, 5713 and more.
Personal Wealth This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique, in conjunction with both filing-year and year-of-death estate databases.

Income from Trusts and Estates

Snapshot of Estate and Trust Income Tax Statistics

The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose.  

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Page Last Reviewed or Updated: 24-Mar-2014

The File Your State Taxes Free

File your state taxes free 5. File your state taxes free   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. File your state taxes free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File your state taxes free Free help with your tax return. File your state taxes free    Free help in preparing your return is available nationwide from IRS-certified volunteers. File your state taxes free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File your state taxes free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File your state taxes free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File your state taxes free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File your state taxes free To find the nearest VITA or TCE site, visit IRS. File your state taxes free gov or call 1-800-906-9887. File your state taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File your state taxes free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File your state taxes free aarp. File your state taxes free org/money/taxaide or call 1-888-227-7669. File your state taxes free   For more information on these programs, go to IRS. File your state taxes free gov and enter “VITA” in the search box. File your state taxes free Internet. File your state taxes free IRS. File your state taxes free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File your state taxes free Apply for an Employer Identification Number (EIN). File your state taxes free Go to IRS. File your state taxes free gov and enter Apply for an EIN in the search box. File your state taxes free Request an Electronic Filing PIN by going to IRS. File your state taxes free gov and entering Electronic Filing PIN in the search box. File your state taxes free Check the status of your 2013 refund with Where's My Refund? Go to IRS. File your state taxes free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File your state taxes free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File your state taxes free Check the status of your amended return. File your state taxes free Go to IRS. File your state taxes free gov and enter Where's My Amended Return in the search box. File your state taxes free Download forms, instructions, and publications, including some accessible versions. File your state taxes free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File your state taxes free gov or IRS2Go. File your state taxes free Tax return and tax account transcripts are generally available for the current year and past three years. File your state taxes free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File your state taxes free gov. File your state taxes free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File your state taxes free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File your state taxes free gov. File your state taxes free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File your state taxes free gov or IRS2Go. File your state taxes free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File your state taxes free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File your state taxes free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File your state taxes free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File your state taxes free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File your state taxes free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File your state taxes free gov. File your state taxes free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File your state taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File your state taxes free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File your state taxes free AARP offers the Tax-Aide counseling program as part of the TCE program. File your state taxes free Visit AARP's website to find the nearest Tax-Aide location. File your state taxes free Research your tax questions. File your state taxes free Search publications and instructions by topic or keyword. File your state taxes free Read the Internal Revenue Code, regulations, or other official guidance. File your state taxes free Read Internal Revenue Bulletins. File your state taxes free Sign up to receive local and national tax news by email. File your state taxes free Phone. File your state taxes free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File your state taxes free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File your state taxes free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File your state taxes free Call to locate the nearest volunteer help site, 1-800-906-9887. File your state taxes free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File your state taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File your state taxes free Most VITA and TCE sites offer free electronic filing. File your state taxes free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File your state taxes free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File your state taxes free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File your state taxes free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File your state taxes free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File your state taxes free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File your state taxes free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File your state taxes free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File your state taxes free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File your state taxes free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File your state taxes free You should receive your order within 10 business days. File your state taxes free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File your state taxes free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File your state taxes free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File your state taxes free Call to ask tax questions, 1-800-829-1040. File your state taxes free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File your state taxes free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File your state taxes free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File your state taxes free gsa. File your state taxes free gov/fedrelay. File your state taxes free Walk-in. File your state taxes free You can find a selection of forms, publications and services — in-person, face-to-face. File your state taxes free Products. File your state taxes free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File your state taxes free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File your state taxes free Services. File your state taxes free You can walk in to your local TAC most business days for personal, face-to-face tax help. File your state taxes free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File your state taxes free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File your state taxes free No appointment is necessary—just walk in. File your state taxes free Before visiting, check www. File your state taxes free irs. File your state taxes free gov/localcontacts for hours of operation and services provided. File your state taxes free Mail. File your state taxes free You can send your order for forms, instructions, and publications to the address below. File your state taxes free You should receive a response within 10 business days after your request is received. File your state taxes free  Internal Revenue Service 1201 N. File your state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File your state taxes free    The Taxpayer Advocate Service (TAS) is your voice at the IRS. File your state taxes free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File your state taxes free What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. File your state taxes free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File your state taxes free You face (or your business is facing) an immediate threat of adverse action. File your state taxes free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File your state taxes free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File your state taxes free Here's why we can help: TAS is an independent organization within the IRS. File your state taxes free Our advocates know how to work with the IRS. File your state taxes free Our services are free and tailored to meet your needs. File your state taxes free We have offices in every state, the District of Columbia, and Puerto Rico. File your state taxes free How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File your state taxes free irs. File your state taxes free gov/advocate, or call us toll-free at 1-877-777-4778. File your state taxes free How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File your state taxes free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File your state taxes free irs. File your state taxes free gov/sams. File your state taxes free Low Income Taxpayer Clinics. File your state taxes free    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File your state taxes free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File your state taxes free Visit www. File your state taxes free TaxpayerAdvocate. File your state taxes free irs. File your state taxes free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File your state taxes free Prev  Up  Next   Home   More Online Publications