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Filing Amended Tax Return

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Filing Amended Tax Return

Filing amended tax return Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Filing amended tax return Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Filing amended tax return , Withholding adjustment for nonresident alien employees. Filing amended tax return Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Filing amended tax return Commodity wages, Commodity wages. Filing amended tax return Crew leaders, Crew Leaders, 10. Filing amended tax return Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Filing amended tax return Depositing Taxes Lookback period, Lookback period. Filing amended tax return Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Filing amended tax return Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Filing amended tax return Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Filing amended tax return Employers of farmworkers, 2. Filing amended tax return Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Filing amended tax return F Farmworkers Crew leaders, Crew Leaders Defined, 2. Filing amended tax return Who Are Employees? Federal unemployment (FUTA) taxes, 10. Filing amended tax return Federal Unemployment (FUTA) Tax Forms 843, Form 843. Filing amended tax return 940, 10. Filing amended tax return Federal Unemployment (FUTA) Tax 943, 8. Filing amended tax return Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Filing amended tax return W-4, Reminders, Form W-4. Filing amended tax return W-4(SP), Reminders, Form W-4. Filing amended tax return H H-2A visa holders, Compensation paid to H-2A visa holders. Filing amended tax return Household employees Employment tax withholding, Household employees. Filing amended tax return I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Filing amended tax return Federal Income Tax Withholding Methods Wage bracket method, 13. Filing amended tax return Federal Income Tax Withholding Methods Who must withhold, 5. Filing amended tax return Federal Income Tax Withholding Independent contractor, 2. Filing amended tax return Who Are Employees? L Lookback period, Lookback period. Filing amended tax return N Noncash wages, Commodity wages. Filing amended tax return P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Filing amended tax return Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Filing amended tax return Reconciling Wage Reporting Forms S Share farmers, Share farmers. Filing amended tax return Social security and Medicare withholding, 4. Filing amended tax return Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Filing amended tax return Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Filing amended tax return T Tax help, How To Get Tax Help Taxpayer identification number, 1. Filing amended tax return Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Filing amended tax return TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Filing amended tax return Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Filing amended tax return Supplemental wages, Supplemental wages. Filing amended tax return Prev  Up     Home   More Online Publications
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The Filing Amended Tax Return

Filing amended tax return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Filing amended tax return irs. Filing amended tax return gov/pub51. Filing amended tax return What's New Social security and Medicare tax for 2014. Filing amended tax return  The social security tax rate is 6. Filing amended tax return 2% each for the employee and employer, unchanged from 2013. Filing amended tax return The social security wage base limit is $117,000. Filing amended tax return The Medicare tax rate is 1. Filing amended tax return 45% each for the employee and employer, unchanged from 2013. Filing amended tax return There is no wage base limit for Medicare tax. Filing amended tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Filing amended tax return Withholding allowance. Filing amended tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. Filing amended tax return Change of responsible party. Filing amended tax return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Filing amended tax return Form 8822-B must be filed within 60 days of the change. Filing amended tax return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Filing amended tax return For a definition of "responsible party", see the Form 8822-B instructions. Filing amended tax return Same-sex marriage. Filing amended tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing amended tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. Filing amended tax return R. Filing amended tax return B. Filing amended tax return 201, available at www. Filing amended tax return irs. Filing amended tax return gov/irb/2013-38_IRB/ar07. Filing amended tax return html. Filing amended tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Filing amended tax return Notice 2013-61, 2013-44 I. Filing amended tax return R. Filing amended tax return B. Filing amended tax return 432, is available at www. Filing amended tax return irs. Filing amended tax return gov/irb/2013-44_IRB/ar10. Filing amended tax return html. Filing amended tax return Reminders Additional Medicare Tax withholding. Filing amended tax return  In addition to withholding Medicare tax at 1. Filing amended tax return 45%, you must withhold a 0. Filing amended tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing amended tax return 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. Filing amended tax return Additional Medicare Tax is only imposed on the employee. Filing amended tax return There is no employer share of Additional Medicare Tax. Filing amended tax return 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. Filing amended tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Filing amended tax return For more information on Additional Medicare Tax, visit IRS. Filing amended tax return gov and enter “Additional Medicare Tax” in the search box. Filing amended tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filing amended tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Filing amended tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filing amended tax return For more information, visit IRS. Filing amended tax return gov and enter “work opportunity tax credit” in the search box. Filing amended tax return Outsourcing payroll duties. Filing amended tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Filing amended tax return The employer remains responsible if the third party fails to perform any required action. Filing amended tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Filing amended tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Filing amended tax return COBRA premium assistance credit. Filing amended tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Filing amended tax return For more information, see COBRA premium assistance credit under Introduction. Filing amended tax return Compensation paid to H-2A foreign agricultural workers. Filing amended tax return  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Filing amended tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Filing amended tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Filing amended tax return 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. Filing amended tax return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Filing amended tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Filing amended tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Filing amended tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Filing amended tax return Additional employment tax information. Filing amended tax return  Visit the IRS website at www. Filing amended tax return irs. Filing amended tax return gov/businesses and click on Employment Taxes under Businesses Topics. Filing amended tax return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Filing amended tax return m. Filing amended tax return –7:00 p. Filing amended tax return m. Filing amended tax return local time (Alaska and Hawaii follow Pacific time). Filing amended tax return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Filing amended tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Filing amended tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Filing amended tax return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Filing amended tax return See Regulations sections 1. Filing amended tax return 1361-4(a)(7) and 301. Filing amended tax return 7701-2(c)(2)(iv). Filing amended tax return Differential wage payments. Filing amended tax return  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Filing amended tax return For more information, see Publication 15 (Circular E). Filing amended tax return Federal tax deposits must be made by electronic funds transfer. Filing amended tax return  You must use electronic funds transfer to make all federal tax deposits. Filing amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing amended tax return 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. Filing amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing amended tax return EFTPS is a free service provided by the Department of Treasury. Filing amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing amended tax return For more information on making federal tax deposits, see How To Deposit in section 7. Filing amended tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Filing amended tax return eftps. Filing amended tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing amended tax return Electronic filing and payment. Filing amended tax return  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Filing amended tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Filing amended tax return Spend less time and worry on taxes and more time running your business. Filing amended tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Filing amended tax return For e-file, visit the IRS website at www. Filing amended tax return irs. Filing amended tax return gov/efile for additional information. Filing amended tax return For EFTPS, visit www. Filing amended tax return eftps. Filing amended tax return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Filing amended tax return For electronic filing of Form W-2, visit www. Filing amended tax return socialsecurity. Filing amended tax return gov/employer. Filing amended tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Filing amended tax return If a valid EIN is not provided, the return or payment will not be processed. Filing amended tax return This may result in penalties and delays in processing your return or payment. Filing amended tax return Electronic funds withdrawal (EFW). Filing amended tax return  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Filing amended tax return However, do not use EFW to make federal tax deposits. Filing amended tax return For more information on paying your taxes using EFW, visit the IRS website at www. Filing amended tax return irs. Filing amended tax return gov/e-pay. Filing amended tax return A fee may be charged to file electronically. Filing amended tax return Credit or debit card payments. Filing amended tax return   Employers can pay the balance due shown on Form 943 by credit or debit card. Filing amended tax return Do not use a credit or debit card to make federal tax deposits. Filing amended tax return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Filing amended tax return irs. Filing amended tax return gov/e-pay. Filing amended tax return When you hire a new employee. Filing amended tax return  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Filing amended tax return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Filing amended tax return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Filing amended tax return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Filing amended tax return See section 1 for more information. Filing amended tax return Eligibility for employment. Filing amended tax return  You must verify that each new employee is legally eligible to work in the United States. Filing amended tax return This includes completing the U. Filing amended tax return S. Filing amended tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing amended tax return You can get the form from USCIS offices or by calling 1-800-870-3676. Filing amended tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Filing amended tax return uscis. Filing amended tax return gov for more information. Filing amended tax return New hire reporting. Filing amended tax return   You are required to report any new employee to a designated state new-hire registry. Filing amended tax return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Filing amended tax return Many states accept a copy of Form W-4 with employer information added. Filing amended tax return Visit the Office of Child Support Enforcement's website at www. Filing amended tax return acf. Filing amended tax return hhs. Filing amended tax return gov/programs/cse/newhire for more information. Filing amended tax return Dishonored payments. Filing amended tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Filing amended tax return The penalty is $25 or 2% of the payment, whichever is more. Filing amended tax return However, the penalty on dishonored payments of $24. Filing amended tax return 99 or less is an amount equal to the payment. Filing amended tax return For example, a dishonored payment of $18 is charged a penalty of $18. Filing amended tax return Forms in Spanish. Filing amended tax return  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Filing amended tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Filing amended tax return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Filing amended tax return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Filing amended tax return Information returns. Filing amended tax return  You may be required to file information returns to report certain types of payments made during the year. Filing amended tax return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Filing amended tax return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Filing amended tax return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Filing amended tax return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Filing amended tax return If you file 250 or more Forms W-2, you must file them electronically. Filing amended tax return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Filing amended tax return Information reporting customer service site. Filing amended tax return  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Filing amended tax return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Filing amended tax return The call site can also be reached by email at mccirp@irs. Filing amended tax return gov. Filing amended tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Filing amended tax return Web-based application for an employer identification number (EIN). Filing amended tax return  You can apply for an employer identification number (EIN) online by visiting IRS. Filing amended tax return gov and clicking on the Apply for an EIN Online link under Tools. Filing amended tax return When a crew leader furnishes workers to you. Filing amended tax return  Record the crew leader's name, address, and EIN. Filing amended tax return See sections 2 and 10. Filing amended tax return Change of address. Filing amended tax return  Use Form 8822-B to notify the IRS of an address change. Filing amended tax return Do not mail form 8822-B with your employment tax return. Filing amended tax return Ordering forms and publications. Filing amended tax return  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Filing amended tax return irs. Filing amended tax return gov/businesses. Filing amended tax return Click on the Online Ordering for Information Returns and Employer Returns. Filing amended tax return You can also visit www. Filing amended tax return irs. Filing amended tax return gov/formspubs to download other forms and publications. Filing amended tax return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Filing amended tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Filing amended tax return socialsecurity. Filing amended tax return gov/employer, to register for Business Services Online. Filing amended tax return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Filing amended tax return Form W-3 will be created for you based on your Forms W-2. Filing amended tax return Tax Questions. Filing amended tax return   If you have a tax question, check the information available on IRS. Filing amended tax return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Filing amended tax return m. Filing amended tax return –7:00 p. Filing amended tax return m. Filing amended tax return local time (Alaska and Hawaii follow Pacific time). Filing amended tax return We cannot answer tax questions sent to the address provided later for comments and suggestions. Filing amended tax return Recordkeeping. Filing amended tax return  Keep all records of employment taxes for at least 4 years. Filing amended tax return These should be available for IRS review. Filing amended tax return Your records should include the following information. Filing amended tax return Your employer identification number (EIN). Filing amended tax return Amounts and dates of all wage, annuity, and pension payments. Filing amended tax return Names, addresses, social security numbers, and occupations of employees and recipients. Filing amended tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Filing amended tax return Dates of employment for each employee. Filing amended tax return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Filing amended tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Filing amended tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Filing amended tax return Copies of returns filed and confirmation numbers. Filing amended tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Filing amended tax return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Filing amended tax return If the crew leader has no permanent mailing address, record his or her present address. Filing amended tax return Private delivery services. Filing amended tax return  You can use certain private delivery services designated by the IRS to send tax returns and payments. Filing amended tax return The list includes only the following. Filing amended tax return DHL Express (DHL): DHL Same Day Service. Filing amended tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing amended tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing amended tax return M. Filing amended tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing amended tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing amended tax return gov and enter "private delivery service" in the search box. Filing amended tax return Your private delivery service can tell you how to get written proof of the mailing date. Filing amended tax return Private delivery services cannot deliver items to P. Filing amended tax return O. Filing amended tax return boxes. Filing amended tax return You must use the U. Filing amended tax return S. Filing amended tax return Postal Service to mail any item to an IRS P. Filing amended tax return O. Filing amended tax return box address. Filing amended tax return Photographs of missing children. Filing amended tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing amended tax return Calendar The following are important dates and responsibilities. Filing amended tax return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Filing amended tax return Also see Publication 509, Tax Calendars. Filing amended tax return   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Filing amended tax return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Filing amended tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. Filing amended tax return See Deposits on Business Days Only in section 7. Filing amended tax return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Filing amended tax return S. Filing amended tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Filing amended tax return See Private delivery services under Reminders. Filing amended tax return By January 31 . Filing amended tax return   File Form 943. Filing amended tax return See section 8 for more information on Form 943. Filing amended tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Filing amended tax return Furnish each employee with a completed Form W-2. Filing amended tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Filing amended tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing amended tax return See section 10 for more information on FUTA. Filing amended tax return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Filing amended tax return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Filing amended tax return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Filing amended tax return By February 15. Filing amended tax return  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Filing amended tax return On February 16. Filing amended tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Filing amended tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Filing amended tax return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Filing amended tax return See section 5 for more information. Filing amended tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Filing amended tax return By February 28. Filing amended tax return   File paper Forms 1099 and 1096. Filing amended tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Filing amended tax return S. Filing amended tax return Information Returns, with the IRS. Filing amended tax return For electronically filed returns, see By March 31 below. Filing amended tax return File paper Forms W-2 and W-3. Filing amended tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Filing amended tax return For electronically filed returns, see By March 31 next. Filing amended tax return By March 31. Filing amended tax return   File electronic Forms W-2 and 1099. Filing amended tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Filing amended tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Filing amended tax return socialsecurity. Filing amended tax return gov/employer. Filing amended tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Filing amended tax return By April 30, July 31, October 31, and January 31. Filing amended tax return   Deposit FUTA taxes. Filing amended tax return Deposit FUTA tax if the undeposited amount is over $500. Filing amended tax return Before December 1. Filing amended tax return  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Filing amended tax return Introduction This publication is for employers of agricultural workers (farmworkers). Filing amended tax return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Filing amended tax return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Filing amended tax return If you have nonfarm employees, see Publication 15 (Circular E). Filing amended tax return If you have employees in the U. Filing amended tax return S. Filing amended tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Filing amended tax return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Filing amended tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Filing amended tax return Comments and suggestions. Filing amended tax return   We welcome your comments about this publication and your suggestions for future editions. Filing amended tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Filing amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing amended tax return   You can also send us comments from www. Filing amended tax return irs. Filing amended tax return gov/formspubs. Filing amended tax return Click on More Information and then click on Comment on Tax Forms and Publications. Filing amended tax return   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Filing amended tax return COBRA premium assistance credit. Filing amended tax return   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Filing amended tax return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Filing amended tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Filing amended tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Filing amended tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Filing amended tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Filing amended tax return   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Filing amended tax return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Filing amended tax return   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Filing amended tax return The assistance for the coverage can last up to 15 months. Filing amended tax return   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Filing amended tax return For more information, see Notice 2009-27, 2009-16 I. Filing amended tax return R. Filing amended tax return B. Filing amended tax return 838, available at www. Filing amended tax return irs. Filing amended tax return gov/irb/2009-16_irb/ar09. Filing amended tax return html. Filing amended tax return   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Filing amended tax return   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Filing amended tax return The reimbursement is made through a credit against the employer's employment tax liabilities. Filing amended tax return For information on how to claim the credit, see the Instructions for Form 943. Filing amended tax return The credit is treated as a deposit made on the first day of the return period. Filing amended tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Filing amended tax return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Filing amended tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Filing amended tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Filing amended tax return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Filing amended tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Filing amended tax return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Filing amended tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Filing amended tax return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Filing amended tax return   For more information, visit IRS. Filing amended tax return gov and enter “COBRA” in the search box. Filing amended tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications