Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Filing Tax Return Online

How Do I File Taxes For 20102008 1040xFile Amended 2012 Tax ReturnEz Form OnlineFree State And Federal Tax Filing OnlineTax ReturnIrs State Tax Forms 2013Turbotax Free EditionFile State Taxes Only Online FreeFile An Amended Tax Return For 2011Filing 1040x Electronically1040 Ez FormsFree Turbo Tax For Low IncomeHow To File Taxes OnlineFree H&r Block Tax SoftwareFree File Alliance1040ez Tax TablesFederal Tax Forms 2012 Ez1040v2011 Tax Forms 1040 InstructionsTurbotax Deluxe Federal E File 2012How To Refile A Tax ReturnH&r Block Free Tax Form2010 Free Tax Filing1040 Easy FormHow To Amend A Tax ReturnHow To File A 1040ezTax For Military2012 Tax SoftwareHow Do I File Taxes For 20112011 Form 10401040expressTax 2011How To Fill Out 1040ez FormFree State TaxHow Do I Amend My 2011 Tax ReturnFree Online Tax FilingEfiling Income TaxFree Amended Tax Return OnlineIrs 2011 Tax Return Forms

Filing Tax Return Online

Filing tax return online Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Filing tax return online Tax questions. Filing tax return online Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Filing tax return online Reminders Penalty for filing erroneous claim for refund or credit. Filing tax return online  You may have to pay a penalty if you file an erroneous claim for refund or credit. Filing tax return online See Penalty for erroneous claim for refund, later under Claims for Refund. Filing tax return online Interest and penalties suspended if notice not mailed within 36 months. Filing tax return online  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. Filing tax return online See Suspension of interest and penalties, later under Examination of Returns. Filing tax return online Fast track mediation. Filing tax return online  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Filing tax return online See Fast track mediation under If You Do Not Agree. Filing tax return online Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Filing tax return online However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Filing tax return online If your return is selected for examination, it does not suggest that you made an error or are dishonest. Filing tax return online Returns are chosen by computerized screening, by random sample, or by an income document matching program. Filing tax return online See Examination selection criteria, later. Filing tax return online You should also know that many examinations result in a refund or acceptance of the tax return without change. Filing tax return online This publication discusses general rules and procedures that the IRS follows in examinations. Filing tax return online It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Filing tax return online It also explains how to file a claim for refund of tax you already paid. Filing tax return online As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Filing tax return online Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Filing tax return online Comments and suggestions. Filing tax return online   We welcome your comments about this publication and your suggestions for future editions. Filing tax return online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing tax return online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing tax return online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing tax return online   You can send your comments from www. Filing tax return online irs. Filing tax return online gov/formspubs/. Filing tax return online Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing tax return online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing tax return online Ordering forms and publications. Filing tax return online   Visit www. Filing tax return online irs. Filing tax return online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing tax return online  Internal Revenue Service  1201 N. Filing tax return online Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Filing tax return online   If you have a tax question, check the information available on www. Filing tax return online irs. Filing tax return online gov or call 1-800-829-1040. Filing tax return online We cannot answer tax questions sent to either of the above addresses. Filing tax return online Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Filing tax return online S. Filing tax return online Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Filing tax return online Prev  Up  Next   Home   More Online Publications
Español

Federal Student Aid Information Center

Federal Student Aid provides over $150 billion in grants, work-study, and federal loans for students attending career and trade schools, community colleges, and four-year colleges or universities. Visit our website to learn about planning and paying for your postsecondary education and to apply for federal student aid. Also, our website provides federal student loan information such as descriptions of repayment plans and actions to take if you are having trouble making loan payments.

Contact the Agency or Department

Website: Federal Student Aid Information Center http://studentaid.ed.gov/

Address: PO Box 84
Washington, DC 20044-0084

Toll-free: 1-800-433-3243
1-800-621-3115 (Defaulted Loans)
1-800-557-7392

TTY: 1-800-730-8913
1-877-825-9923 (Defaulted Loans)
1-800-557-7395

The Filing Tax Return Online

Filing tax return online Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Filing tax return online Filing options when no return is required. Filing tax return online What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Filing tax return online Claim for refund process. Filing tax return online How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Filing tax return online The worker is your employee if you can control not only what work is done, but how it is done. Filing tax return online If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Filing tax return online It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Filing tax return online Example. Filing tax return online You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Filing tax return online Betty follows your specific instructions about household and child care duties. Filing tax return online You provide the household equipment and supplies that Betty needs to do her work. Filing tax return online Betty is your household employee. Filing tax return online Household work. Filing tax return online   Household work is work done in or around your home. Filing tax return online Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Filing tax return online Workers who are not your employees. Filing tax return online   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Filing tax return online A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Filing tax return online   A worker who performs child care services for you in his or her home generally is not your employee. Filing tax return online   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Filing tax return online Example. Filing tax return online You made an agreement with John Peters to care for your lawn. Filing tax return online John runs a lawn care business and offers his services to the general public. Filing tax return online He provides his own tools and supplies, and he hires and pays any helpers he needs. Filing tax return online Neither John nor his helpers are your household employees. Filing tax return online More information. Filing tax return online   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Filing tax return online Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Filing tax return online When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Filing tax return online S. Filing tax return online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing tax return online No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Filing tax return online You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Filing tax return online Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Filing tax return online You should keep the completed Form I-9 in your own records. Filing tax return online Do not submit it to the IRS, the USCIS, or any other government or other entity. Filing tax return online The form must be kept available for review upon notice by an authorized U. Filing tax return online S. Filing tax return online Government official. Filing tax return online Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Filing tax return online Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Filing tax return online uscis. Filing tax return online gov. Filing tax return online If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Filing tax return online You also can visit the USCIS website at www. Filing tax return online uscis. Filing tax return online gov to get Form I-9. Filing tax return online For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Filing tax return online Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Filing tax return online To find out, read Table 1. Filing tax return online You do not need to withhold federal income tax from your household employee's wages. Filing tax return online But if your employee asks you to withhold it, you can. Filing tax return online See Do You Need To Withhold Federal Income Tax, later. Filing tax return online If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Filing tax return online If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Filing tax return online The rest of this publication does not apply to you. Filing tax return online State employment taxes. Filing tax return online   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Filing tax return online For a list of state unemployment tax agencies, visit the U. Filing tax return online S. Filing tax return online Department of Labor's website at www. Filing tax return online workforcesecurity. Filing tax return online doleta. Filing tax return online gov/unemploy/agencies. Filing tax return online asp. Filing tax return online You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing tax return online    Table 1. Filing tax return online Do You Need To Pay Employment Taxes? IF you . Filing tax return online . Filing tax return online . Filing tax return online THEN you need to . Filing tax return online . Filing tax return online . Filing tax return online A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Filing tax return online Withhold and pay social security and Medicare taxes. Filing tax return online The taxes are 15. Filing tax return online 3%1 of cash wages. Filing tax return online Your employee's share is 7. Filing tax return online 65%1. Filing tax return online   (You can choose to pay it yourself and not withhold it. Filing tax return online ) Your share is 7. Filing tax return online 65%. Filing tax return online   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Filing tax return online B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Filing tax return online Pay federal unemployment tax. Filing tax return online The tax is 6% of cash wages. Filing tax return online Wages over $7,000 a year per employee are not taxed. Filing tax return online You also may owe state unemployment tax. Filing tax return online   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Filing tax return online 1In addition to withholding Medicare tax at 1. Filing tax return online 45%, you must withhold a 0. Filing tax return online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing tax return online 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 tax return online Additional Medicare Tax is only imposed on the employee. Filing tax return online There is no employer share of Additional Medicare Tax. Filing tax return online 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 tax return online Note. Filing tax return online If neither A nor B above applies, you do not need to pay any federal employment taxes. Filing tax return online But you may still need to pay state employment taxes. Filing tax return online Table 2. Filing tax return online Household Employer's Checklist You may need to do the following things when you have a household employee. Filing tax return online   When you hire a household employee: □ Find out if the person can legally work in the United States. Filing tax return online  □ Find out if you need to pay state taxes. Filing tax return online When you pay your household employee: □ Withhold social security and Medicare taxes. Filing tax return online  □ Withhold federal income tax. Filing tax return online  □ Decide how you will make tax payments. Filing tax return online  □ Keep records. Filing tax return online By February 2, 2015: □ Get an employer identification number (EIN). Filing tax return online  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Filing tax return online By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Filing tax return online By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Filing tax return online  If you do not have to file a return, file Schedule H by itself. Filing tax return online Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Filing tax return online The Medicare tax pays for hospital insurance. Filing tax return online Both you and your household employee may owe social security and Medicare taxes. Filing tax return online Your share is 7. Filing tax return online 65% (6. Filing tax return online 2% for social security tax and 1. Filing tax return online 45% for Medicare tax) of the employee's social security and Medicare wages. Filing tax return online Your employee's share is also 7. Filing tax return online 65% (6. Filing tax return online 2% for social security tax and 1. Filing tax return online 45% for Medicare tax). Filing tax return online In addition to withholding Medicare tax at 1. Filing tax return online 45%, you must withhold a 0. Filing tax return online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing tax return online 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 tax return online Additional Medicare Tax is only imposed on the employee. Filing tax return online There is no employer share of Additional Medicare Tax. Filing tax return online 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 tax return online For more information on Additional Medicare Tax, visit IRS. Filing tax return online gov and enter “Additional Medicare Tax” in the search box. Filing tax return online Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing tax return online You are responsible for payment of your employee's share of the taxes as well as your own. Filing tax return online You can either withhold your employee's share from the employee's wages or pay it from your own funds. Filing tax return online If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Filing tax return online Pay the taxes as discussed under How Do You Make Tax Payments, later. Filing tax return online Also, see What Forms Must You File, later. Filing tax return online Social security and Medicare wages. Filing tax return online   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Filing tax return online   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Filing tax return online However, any noncash wages you pay do not count as social security and Medicare wages. Filing tax return online   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Filing tax return online Cash wages. Filing tax return online   Cash wages include wages you pay by check, money order, etc. Filing tax return online Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Filing tax return online However, cash you give your employee in place of these items is included in cash wages. Filing tax return online State disability payments treated as wages. Filing tax return online   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Filing tax return online For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Filing tax return online Wages not counted. Filing tax return online   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Filing tax return online Your spouse. Filing tax return online Your child who is under the age of 21. Filing tax return online Your parent. Filing tax return online Exception: Count these wages if both the following conditions apply. Filing tax return online Your parent cares for your child who is either of the following. Filing tax return online Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Filing tax return online Your marital status is one of the following. Filing tax return online You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Filing tax return online An employee who is under the age of 18 at any time during the year. Filing tax return online Exception: Count these wages if providing household services is the employee's principal occupation. Filing tax return online If the employee is a student, providing household services is not considered to be his or her principal occupation. Filing tax return online Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Filing tax return online Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Filing tax return online If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Filing tax return online A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing tax return online If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Filing tax return online If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Filing tax return online See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Filing tax return online Withholding the employee's share. Filing tax return online   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Filing tax return online However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Filing tax return online   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Filing tax return online If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Filing tax return online   Withhold 7. Filing tax return online 65% (6. Filing tax return online 2% for social security tax and 1. Filing tax return online 45% for Medicare tax) from each payment of social security and Medicare wages. Filing tax return online Generally, you can use Table 3 to figure the proper amount to withhold. Filing tax return online You will pay the amount withheld to the IRS with your share of the taxes. Filing tax return online Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Filing tax return online Table 3. Filing tax return online Employee Social Security (6. Filing tax return online 2%) and Medicare (1. Filing tax return online 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Filing tax return online ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing tax return online For example, on a wage payment of $180, the employee social security tax is $11. Filing tax return online 16 ($6. Filing tax return online 20 tax on $100 plus $4. Filing tax return online 96 on $80 wages). Filing tax return online The employee Medicare tax is $2. Filing tax return online 61 ($1. Filing tax return online 45 tax on $100 plus $1. Filing tax return online 16 on $80 wages). Filing tax return online If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Filing tax return online 00 . Filing tax return online $ . Filing tax return online 06 $ . Filing tax return online 01 $ 51. Filing tax return online 00 . Filing tax return online $ 3. Filing tax return online 16 $ . Filing tax return online 74 2. Filing tax return online 00 . Filing tax return online . Filing tax return online 12 . Filing tax return online 03 52. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 22 . Filing tax return online 75 3. Filing tax return online 00 . Filing tax return online . Filing tax return online 19 . Filing tax return online 04 53. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 29 . Filing tax return online 77 4. Filing tax return online 00 . Filing tax return online . Filing tax return online 25 . Filing tax return online 06 54. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 35 . Filing tax return online 78 5. Filing tax return online 00 . Filing tax return online . Filing tax return online 31 . Filing tax return online 07 55. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 41 . Filing tax return online 80 6. Filing tax return online 00 . Filing tax return online . Filing tax return online 37 . Filing tax return online 09 56. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 47 . Filing tax return online 81 7. Filing tax return online 00 . Filing tax return online . Filing tax return online 43 . Filing tax return online 10 57. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 53 . Filing tax return online 83 8. Filing tax return online 00 . Filing tax return online . Filing tax return online 50 . Filing tax return online 12 58. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 60 . Filing tax return online 84 9. Filing tax return online 00 . Filing tax return online . Filing tax return online 56 . Filing tax return online 13 59. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 66 . Filing tax return online 86 10. Filing tax return online 00 . Filing tax return online . Filing tax return online 62 . Filing tax return online 15 60. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 72 . Filing tax return online 87 11. Filing tax return online 00 . Filing tax return online . Filing tax return online 68 . Filing tax return online 16 61. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 78 . Filing tax return online 88 12. Filing tax return online 00 . Filing tax return online . Filing tax return online 74 . Filing tax return online 17 62. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 84 . Filing tax return online 90 13. Filing tax return online 00 . Filing tax return online . Filing tax return online 81 . Filing tax return online 19 63. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 91 . Filing tax return online 91 14. Filing tax return online 00 . Filing tax return online . Filing tax return online 87 . Filing tax return online 20 64. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 97 . Filing tax return online 93 15. Filing tax return online 00 . Filing tax return online . Filing tax return online 93 . Filing tax return online 22 65. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 03 . Filing tax return online 94 16. Filing tax return online 00 . Filing tax return online . Filing tax return online 99 . Filing tax return online 23 66. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 09 . Filing tax return online 96 17. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 05 . Filing tax return online 25 67. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 15 . Filing tax return online 97 18. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 12 . Filing tax return online 26 68. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 22 . Filing tax return online 99 19. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 18 . Filing tax return online 28 69. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 28 1. Filing tax return online 00 20. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 24 . Filing tax return online 29 70. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 34 1. Filing tax return online 02 21. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 30 . Filing tax return online 30 71. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 40 1. Filing tax return online 03 22. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 36 . Filing tax return online 32 72. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 46 1. Filing tax return online 04 23. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 43 . Filing tax return online 33 73. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 53 1. Filing tax return online 06 24. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 49 . Filing tax return online 35 74. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 59 1. Filing tax return online 07 25. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 55 . Filing tax return online 36 75. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 65 1. Filing tax return online 09 26. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 61 . Filing tax return online 38 76. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 71 1. Filing tax return online 10 27. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 67 . Filing tax return online 39 77. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 77 1. Filing tax return online 12 28. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 74 . Filing tax return online 41 78. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 84 1. Filing tax return online 13 29. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 80 . Filing tax return online 42 79. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 90 1. Filing tax return online 15 30. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 86 . Filing tax return online 44 80. Filing tax return online 00 . Filing tax return online 4. Filing tax return online 96 1. Filing tax return online 16 31. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 92 . Filing tax return online 45 81. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 02 1. Filing tax return online 17 32. Filing tax return online 00 . Filing tax return online 1. Filing tax return online 98 . Filing tax return online 46 82. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 08 1. Filing tax return online 19 33. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 05 . Filing tax return online 48 83. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 15 1. Filing tax return online 20 34. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 11 . Filing tax return online 49 84. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 21 1. Filing tax return online 22 35. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 17 . Filing tax return online 51 85. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 27 1. Filing tax return online 23 36. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 23 . Filing tax return online 52 86. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 33 1. Filing tax return online 25 37. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 29 . Filing tax return online 54 87. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 39 1. Filing tax return online 26 38. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 36 . Filing tax return online 55 88. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 46 1. Filing tax return online 28 39. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 42 . Filing tax return online 57 89. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 52 1. Filing tax return online 29 40. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 48 . Filing tax return online 58 90. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 58 1. Filing tax return online 31 41. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 54 . Filing tax return online 59 91. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 64 1. Filing tax return online 32 42. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 60 . Filing tax return online 61 92. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 70 1. Filing tax return online 33 43. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 67 . Filing tax return online 62 93. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 77 1. Filing tax return online 35 44. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 73 . Filing tax return online 64 94. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 83 1. Filing tax return online 36 45. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 79 . Filing tax return online 65 95. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 89 1. Filing tax return online 38 46. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 85 . Filing tax return online 67 96. Filing tax return online 00 . Filing tax return online 5. Filing tax return online 95 1. Filing tax return online 39 47. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 91 . Filing tax return online 68 97. Filing tax return online 00 . Filing tax return online 6. Filing tax return online 01 1. Filing tax return online 41 48. Filing tax return online 00 . Filing tax return online 2. Filing tax return online 98 . Filing tax return online 70 98. Filing tax return online 00 . Filing tax return online 6. Filing tax return online 08 1. Filing tax return online 42 49. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 04 . Filing tax return online 71 99. Filing tax return online 00 . Filing tax return online 6. Filing tax return online 14 1. Filing tax return online 44 50. Filing tax return online 00 . Filing tax return online 3. Filing tax return online 10 . Filing tax return online 73 100. Filing tax return online 00 . Filing tax return online 6. Filing tax return online 20 1. Filing tax return online 45 1In addition to withholding Medicare tax at 1. Filing tax return online 45%, you must withhold a 0. Filing tax return online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing tax return online 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 tax return online Additional Medicare Tax is only imposed on the employee. Filing tax return online There is no employer share of Additional Medicare Tax. Filing tax return online 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 tax return online   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Filing tax return online If you withhold too much, you should repay the employee. Filing tax return online    In addition to withholding Medicare tax at 1. Filing tax return online 45%, you must withhold a 0. Filing tax return online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing tax return online 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 tax return online Additional Medicare Tax is only imposed on the employee. Filing tax return online There is no employer share of Additional Medicare Tax. Filing tax return online 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 tax return online For more information on Additional Medicare Tax, visit IRS. Filing tax return online gov and enter “Additional Medicare Tax” in the search box. Filing tax return online Example. Filing tax return online On February 13, 2014, Mary Brown hired Jane R. Filing tax return online Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Filing tax return online Jane worked for the remainder of the year (a total of 46 weeks). Filing tax return online Mary did not give Jane a Form W-4 to request federal or state tax withholding. Filing tax return online The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Filing tax return online See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Filing tax return online Total cash wages paid to Jane $2,300. Filing tax return online 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Filing tax return online 60 ($2,300 x 6. Filing tax return online 2% (. Filing tax return online 062))         Medicare tax $33. Filing tax return online 35       ($2,300 x 1. Filing tax return online 45% (. Filing tax return online 0145)) Mary's share of:     Social security tax $142. Filing tax return online 60  ($2,300 x 6. Filing tax return online 2% (. Filing tax return online 062))           Medicare tax $33. Filing tax return online 35  ($2,300 x 1. Filing tax return online 45% (. Filing tax return online 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Filing tax return online 00   Box 4: Social security tax withheld 142. Filing tax return online 60   Box 6: Medicare tax withheld 33. Filing tax return online 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Filing tax return online Not withholding the employee's share. Filing tax return online   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Filing tax return online The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Filing tax return online However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Filing tax return online Example. Filing tax return online In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Filing tax return online You expect to pay your employee $1,900 or more for the year. Filing tax return online You decide to pay your employee's share of social security and Medicare taxes from your own funds. Filing tax return online You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Filing tax return online For social security and Medicare tax purposes, your employee's wages each payday are $100. Filing tax return online For each wage payment, you will pay $15. Filing tax return online 30 when you pay the taxes. Filing tax return online This is $7. Filing tax return online 65 ($6. Filing tax return online 20 for social security tax + $1. Filing tax return online 45 for Medicare tax) to cover your employee's share plus $7. Filing tax return online 65 ($6. Filing tax return online 20 for social security tax + $1. Filing tax return online 45 for Medicare tax) for your share. Filing tax return online For income tax purposes, your employee's wages each payday are $107. Filing tax return online 65 ($100 + the $7. Filing tax return online 65 you will pay to cover your employee's share of social security and Medicare taxes). Filing tax return online Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Filing tax return online Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Filing tax return online Or, you may owe only the FUTA tax or only the state unemployment tax. Filing tax return online To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Filing tax return online For a list of state unemployment tax agencies, visit the U. Filing tax return online S. Filing tax return online Department of Labor's website at www. Filing tax return online workforcesecurity. Filing tax return online doleta. Filing tax return online gov/unemploy/agencies. Filing tax return online asp. Filing tax return online You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing tax return online The FUTA tax is 6. Filing tax return online 0% of your employee's FUTA wages. Filing tax return online However, you may be able to take a credit of up to 5. Filing tax return online 4% against the FUTA tax, resulting in a net tax rate of 0. Filing tax return online 6%. Filing tax return online Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Filing tax return online The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Filing tax return online (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Filing tax return online ) Note. Filing tax return online   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Filing tax return online The term “legal holiday” means any legal holiday in the District of Columbia. Filing tax return online Pay the tax as discussed under How Do You Make Tax Payments, later. Filing tax return online Also, see What Forms Must You File, later. Filing tax return online Note. Filing tax return online   The 5. Filing tax return online 4% credit is reduced for wages paid in a credit reduction state. Filing tax return online See the Instructions for Schedule H (Form 1040). Filing tax return online Do not withhold the FUTA tax from your employee's wages. Filing tax return online You must pay it from your own funds. Filing tax return online FUTA wages. Filing tax return online   Figure the FUTA tax on the FUTA wages you pay. Filing tax return online If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Filing tax return online (A calendar quarter is January through March, April through June, July through September, or October through December. Filing tax return online ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Filing tax return online For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Filing tax return online Wages not counted. Filing tax return online   Do not count wages you pay to any of the following individuals as FUTA wages. Filing tax return online Your spouse. Filing tax return online Your child who is under the age of 21. Filing tax return online Your parent. Filing tax return online Credit for 2013. Filing tax return online   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Filing tax return online Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Filing tax return online Worksheet A. Filing tax return online Worksheet for Credit for Late Contributions 1. Filing tax return online Enter the amount from Schedule H, line 22   2. Filing tax return online Enter the amount from Schedule H, line 19   3. Filing tax return online Subtract line 2 from line 1. Filing tax return online If zero or less, enter -0-   4. Filing tax return online Enter total contributions paid to the state(s) after the Form 1040 due date   5. Filing tax return online Enter the smaller of line 3 or line 4   6. Filing tax return online Multiply line 5 by . Filing tax return online 90 (90%)   7. Filing tax return online Add lines 2 and 6   8. Filing tax return online Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Filing tax return online You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Filing tax return online The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Filing tax return online If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Filing tax return online If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Filing tax return online Pay the tax as discussed under How Do You Make Tax Payments, later. Filing tax return online Also, see What Forms Must You File, later. Filing tax return online Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Filing tax return online Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Filing tax return online Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Filing tax return online Publication 15 (Circular E) contains detailed instructions. Filing tax return online Wages. Filing tax return online   Figure federal income tax withholding on both cash and noncash wages you pay. Filing tax return online Measure wages you pay in any form other than cash by the fair market value of the noncash item. Filing tax return online   Do not count as wages any of the following items. Filing tax return online Meals provided to your employee at your home for your convenience. Filing tax return online Lodging provided to your employee at your home for your convenience and as a condition of employment. Filing tax return online Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Filing tax return online A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing tax return online See Publication 15-B for special requirements for this exclusion. Filing tax return online Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Filing tax return online   See Publication 15 (Circular E) for more information on cash and noncash wages. Filing tax return online Paying tax without withholding. Filing tax return online   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Filing tax return online It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Filing tax return online What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Filing tax return online This credit reduces their tax or allows them to receive a payment from the IRS. Filing tax return online You also may have to give your employee a notice about the EIC. Filing tax return online Notice about the EIC. Filing tax return online   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Filing tax return online If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Filing tax return online   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Filing tax return online A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Filing tax return online Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Filing tax return online Your own written statement with the same wording as in Notice 797. Filing tax return online If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Filing tax return online If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Filing tax return online If Form W-2 is not required, you must notify the employee by February 7, 2015. Filing tax return online   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Filing tax return online Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Filing tax return online How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Filing tax return online Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Filing tax return online Add these household employment taxes to your income tax. Filing tax return online Pay the amount due by April 15, 2015. Filing tax return online For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Filing tax return online You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Filing tax return online You can pay the additional tax in any of the following ways. Filing tax return online Ask your employer to withhold more federal income tax from your wages in 2014. Filing tax return online Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Filing tax return online Make estimated tax payments for 2014 to the IRS. Filing tax return online Increase your payments if you already make estimated tax payments. Filing tax return online You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Filing tax return online (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Filing tax return online ) However, you will not be subject to the penalty if both of the following situations apply to you. Filing tax return online You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Filing tax return online Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Filing tax return online Asking for more federal income tax withholding. Filing tax return online   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Filing tax return online Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Filing tax return online   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Filing tax return online Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Filing tax return online   See Publication 505 to make sure you will have the right amount withheld. Filing tax return online It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Filing tax return online Paying estimated tax. Filing tax return online   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Filing tax return online You can use its payment vouchers to make your payments by check or money order. Filing tax return online You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Filing tax return online For details, see the form instructions and visit IRS. Filing tax return online gov. Filing tax return online    You can pay all the employment taxes at once or you can pay them in installments. Filing tax return online If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Filing tax return online Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Filing tax return online Payment option for business employers. Filing tax return online   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Filing tax return online You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Filing tax return online For information on depositing employment taxes, see Publication 15 (Circular E). Filing tax return online   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing tax return online See Business employment tax returns, later. Filing tax return online    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Filing tax return online You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Filing tax return online More information. Filing tax return online   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Filing tax return online What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Filing tax return online Social security and Medicare wages. Filing tax return online FUTA wages. Filing tax return online Wages from which you withhold federal income tax. Filing tax return online For information on ordering employment tax forms, see How To Get Tax Help, later. Filing tax return online Employer identification number (EIN). Filing tax return online   You must include your employer identification number (EIN) on the forms you file for your household employee. Filing tax return online An EIN is a nine-digit number issued by the IRS. Filing tax return online It is not the same as a social security number. Filing tax return online    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Filing tax return online If you already have an EIN, use that number. Filing tax return online   If you do not have an EIN, you may apply for one online. Filing tax return online Go to IRS. Filing tax return online gov and click on the Apply for an EIN Online link under Tools. Filing tax return online 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. Filing tax return online Form W-2. Filing tax return online   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Filing tax return online Social security and Medicare wages of $1,900 or more. Filing tax return online Wages from which you withhold federal income tax. Filing tax return online You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Filing tax return online You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Filing tax return online Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Filing tax return online Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Filing tax return online socialsecurity. Filing tax return online gov/employer for guidelines on filing electronically. Filing tax return online Employee who leaves during the year. Filing tax return online   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Filing tax return online You do not need to wait until 2015. Filing tax return online If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Filing tax return online Schedule H. Filing tax return online   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Filing tax return online Social security and Medicare wages of $1,900 or more. Filing tax return online FUTA wages. Filing tax return online Wages from which you withhold federal income tax. Filing tax return online File Schedule H with your 2014 federal income tax return by April 15, 2015. Filing tax return online If you get an extension to file your return, the extension also will apply to your Schedule H. Filing tax return online Filing options when no return is required. Filing tax return online   If you are not required to file a 2014 tax return, you have the following two options. Filing tax return online You can file Schedule H by itself. Filing tax return online See the Schedule H instructions for details. Filing tax return online If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Filing tax return online See Business employment tax returns, next. Filing tax return online   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Filing tax return online Business employment tax returns. Filing tax return online   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Filing tax return online (See Payment option for business employers, earlier. Filing tax return online ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Filing tax return online Include the FUTA tax for the employee on your Form 940. Filing tax return online   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Filing tax return online   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Filing tax return online For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Filing tax return online Both of these publications also provide information about filing Form 940. Filing tax return online What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Filing tax return online You must also keep records to support the information you enter on the forms you file. Filing tax return online If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Filing tax return online Wage and tax records. Filing tax return online   On each payday, you should record the date and amounts of all the following items. Filing tax return online Your employee's cash and noncash wages. Filing tax return online Any employee social security tax you withhold or agree to pay for your employee. Filing tax return online Any employee Medicare tax you withhold or agree to pay for your employee. Filing tax return online Any federal income tax you withhold. Filing tax return online Any state employment taxes you withhold. Filing tax return online Employee's social security number. Filing tax return online   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Filing tax return online Social security and Medicare wages of $1,900 or more. Filing tax return online Wages from which you withhold federal income tax. Filing tax return online You must ask for your employee's social security number no later than the first day on which you pay the wages. Filing tax return online You may wish to ask for it when you hire your employee. Filing tax return online You should ask your employee to show you his or her social security card. Filing tax return online The employee may show the card if it is available. Filing tax return online You may, but are not required to, photocopy the card if the employee provides it. Filing tax return online   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Filing tax return online An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Filing tax return online    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Filing tax return online    You also can download Form SS-5 from the Social Security Administration website at  www. Filing tax return online socialsecurity. Filing tax return online gov/online/ss-5. Filing tax return online pdf. Filing tax return online How long to keep records. Filing tax return online   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Filing tax return online Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Filing tax return online To qualify, you must pay these expenses so you can work or look for work. Filing tax return online If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Filing tax return online For information about the credit, see Publication 503, Child and Dependent Care Expenses. Filing tax return online How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Filing tax return online Schedule H attached to another form. Filing tax return online    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Filing tax return online S. Filing tax return online Individual Income Tax Return, and attach a corrected Schedule H. Filing tax return online If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Filing tax return online If you discover an error on a Schedule H that you previously filed with Form 1041, U. Filing tax return online S. Filing tax return online Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Filing tax return online You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing tax return online Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing tax return online In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Filing tax return online Schedule H filed by itself. Filing tax return online   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Filing tax return online You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing tax return online Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing tax return online In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Filing tax return online If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Filing tax return online (See Overpayment of tax, later. Filing tax return online ) When to file. Filing tax return online   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Filing tax return online If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Filing tax return online If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Filing tax return online Underpayment of tax. Filing tax return online   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Filing tax return online Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Filing tax return online However, underreported FUTA taxes will be subject to interest. Filing tax return online Overpayment of tax. Filing tax return online    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Filing tax return online However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Filing tax return online Adjust the overpayment. Filing tax return online   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Filing tax return online If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Filing tax return online If you adjust your return, you will not receive interest on your overpayment. Filing tax return online If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Filing tax return online You may not adjust your return to correct overpayments of FUTA tax. Filing tax return online Claim for refund process. Filing tax return online   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Filing tax return online If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Filing tax return online You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Filing tax return online Required repayment or consent. Filing tax return online   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Filing tax return online You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Filing tax return online You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Filing tax return online Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Filing tax return online Filing required Forms W-2 or Forms W-2c. Filing tax return online   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Filing tax return online Additional Medicare Tax. Filing tax return online   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Filing tax return online An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Filing tax return online For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Filing tax return online   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Filing tax return online Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Filing tax return online Additional information. Filing tax return online   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Filing tax return online Also, visit IRS. Filing tax return online gov. Filing tax return online How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing tax return online Free help with your tax return. Filing tax return online   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing tax return online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing tax return online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing tax return online 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. Filing tax return online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing tax return online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing tax return online gov, download the IRS2Go app, or call 1-800-906-9887. Filing tax return online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing tax return online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing tax return online aarp. Filing tax return online org/money/taxaide or call 1-888-227-7669. Filing tax return online For more information on these programs, go to IRS. Filing tax return online gov and enter “VITA” in the search box. Filing tax return online Internet. Filing tax return online    IRS. Filing tax return online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing tax return online Download the free IRS2Go app from the iTunes app store or from Google Play. Filing tax return online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Filing tax return online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing tax return online gov or download the IRS2Go app and select the Refund Status option. Filing tax return online The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing tax return online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing tax return online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing tax return online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing tax return online Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing tax return online No need to wait on the phone or stand in line. Filing tax return online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing tax return online When you reach the response screen, you can print the entire interview and the final response for your records. Filing tax return online New subject areas are added on a regular basis. Filing tax return online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing tax return online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing tax return online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing tax return online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing tax return online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing tax return online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing tax return online You can also ask the IRS to mail a return or an account transcript to you. Filing tax return online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing tax return online gov or by calling 1-800-908-9946. Filing tax return online Tax return and tax account transcripts are generally available for the current year and the past three years. Filing tax return online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing tax return online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing tax return online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing tax return online Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing tax return online gov and enter Where's My Amended Return? in the search box. Filing tax return online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing tax return online It can take up to 3 weeks from the date you mailed it to show up in our system. Filing tax return online Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing tax return online gov. Filing tax return online Select the Payment tab on the front page of IRS. Filing tax return online gov for more information. Filing tax return online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing tax return online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing tax return online gov. Filing tax return online 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. Filing tax return online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing tax return online gov. Filing tax return online Request an Electronic Filing PIN by going to IRS. Filing tax return online gov and entering Electronic Filing PIN in the search box. Filing tax return online Download forms, instructions and publications, including accessible versions for people with disabilities. Filing tax return online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing tax return online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing tax return online An employee can answer questions about your tax account or help you set up a payment plan. Filing tax return online Before you visit, check the Office Locator on IRS. Filing tax return online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing tax return online If you have a special need, such as a disability, you can request an appointment. Filing tax return online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing tax return online Apply for an Employer Identification Number (EIN). Filing tax return online Go to IRS. Filing tax return online gov and enter Apply for an EIN in the search box. Filing tax return online Read the Internal Revenue Code, regulations, or other official guidance. Filing tax return online Read Internal Revenue Bulletins. Filing tax return online Sign up to receive local and national tax news and more by email. Filing tax return online Just click on “subscriptions” above the search box on IRS. Filing tax return online gov and choose from a variety of options. Filing tax return online Phone. Filing tax return online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing tax return online Download the free IRS2Go app from the iTunes app store or from Google Play. Filing tax return online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing tax return online gov, or download the IRS2Go app. Filing tax return online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing tax return online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing tax return online Most VITA and TCE sites offer free electronic filing. Filing tax return online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing tax return online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing tax return online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing tax return online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing tax return online The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing tax return online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing tax return online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing tax return online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing tax return online Note, the above information is for our automated hotline. Filing tax return online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing tax return online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing tax return online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing tax return online It can take up to 3 weeks from the date you mailed it to show up in our system. Filing tax return online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing tax return online You should receive your order within 10 business days. Filing tax return online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing tax return online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing tax return online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing tax return online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing tax return online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing tax return online Walk-in. Filing tax return online   You can find a selection of forms, publications and services — in-person. Filing tax return online Products. Filing tax return online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing tax return online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing tax return online Services. Filing tax return online You can walk in to your local TAC for face-to-face tax help. Filing tax return online An employee can answer questions about your tax account or help you set up a payment plan. Filing tax return online Before visiting, use the Office Locator tool on IRS. Filing tax return online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing tax return online Mail. Filing tax return online   You can send your order for forms, instructions, and publications to the address below. Filing tax return online You should receive a response within 10 business days after your request is received. Filing tax return online Internal Revenue Service 1201 N. Filing tax return online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing tax return online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing tax return online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing tax return online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing tax return online 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. Filing tax return online You face (or your business is facing) an immediate threat of adverse action. Filing tax return online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing tax return online   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. Filing tax return online Here's why we can help: TAS is an independent organization within the IRS. Filing tax return online Our advocates know how to work with the IRS. Filing tax return online Our services are free and tailored to meet your needs. Filing tax return online We have offices in every state, the District of Columbia, and Puerto Rico. Filing tax return online   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing tax return online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing tax return online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing tax return online Low Income Taxpayer Clinics 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. Filing tax return online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing tax return online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing tax return online Sample W-2 Form This image is too large to be displayed in the current screen. Filing tax return online Please click the link to view the image. Filing tax return online Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications