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Free 2012 tax forms Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Free 2012 tax forms irs. Free 2012 tax forms gov/pub596. Free 2012 tax forms What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Free 2012 tax forms A tax credit usually means more money in your pocket. Free 2012 tax forms It reduces the amount of tax you owe. Free 2012 tax forms The EIC may also give you a refund. Free 2012 tax forms Can I Claim the EIC? To claim the EIC, you must meet certain rules. Free 2012 tax forms These rules are summarized in Table 1. Free 2012 tax forms Table 1. Free 2012 tax forms Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Free 2012 tax forms Second, you must meet all the rules in one of these columns, whichever applies. Free 2012 tax forms Third, you must meet the rule in this column. Free 2012 tax forms Chapter 1. Free 2012 tax forms  Rules for Everyone Chapter 2. Free 2012 tax forms  Rules If You Have a Qualifying Child Chapter 3. Free 2012 tax forms  Rules If You Do Not Have a Qualifying Child Chapter 4. Free 2012 tax forms  Figuring and Claiming the EIC 1. Free 2012 tax forms Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Free 2012 tax forms 2. Free 2012 tax forms You must have a valid social security number. Free 2012 tax forms   3. Free 2012 tax forms Your filing status cannot be Married filing separately. Free 2012 tax forms   4. Free 2012 tax forms You must be a U. Free 2012 tax forms S. Free 2012 tax forms citizen or resident alien all year. Free 2012 tax forms   5. Free 2012 tax forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free 2012 tax forms   6. Free 2012 tax forms Your investment income must be $3,300 or less. Free 2012 tax forms    7. Free 2012 tax forms You must have earned income. Free 2012 tax forms 8. Free 2012 tax forms Your child must meet the relationship, age, residency, and joint return tests. Free 2012 tax forms   9. Free 2012 tax forms Your qualifying child cannot be used by more than one person to claim the EIC. Free 2012 tax forms   10. Free 2012 tax forms You cannot be a qualifying child of another person. Free 2012 tax forms 11. Free 2012 tax forms You must be at least age 25 but under age 65. Free 2012 tax forms    12. Free 2012 tax forms You cannot be the dependent of another person. Free 2012 tax forms   13. Free 2012 tax forms You cannot be a qualifying child of another person. Free 2012 tax forms   14. Free 2012 tax forms You must have lived in the United States more than half of the year. Free 2012 tax forms 15. Free 2012 tax forms Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Free 2012 tax forms Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Free 2012 tax forms You are one of those people if any of the following statements are true for 2013. Free 2012 tax forms You are filing Schedule E (Form 1040). Free 2012 tax forms You are reporting income from the rental of personal property not used in a trade or business. Free 2012 tax forms You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Free 2012 tax forms You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Free 2012 tax forms If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Free 2012 tax forms You do not need this publication. Free 2012 tax forms But you can read it to find out whether you can take the EIC and to learn more about the EIC. Free 2012 tax forms Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Free 2012 tax forms See chapter 3. Free 2012 tax forms How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Free 2012 tax forms To figure it yourself, you can complete a worksheet in the instructions for the form you file. Free 2012 tax forms To find out how to have the IRS figure it for you, see chapter 4. Free 2012 tax forms How Can I Quickly Locate Specific information? You can use the index to look up specific information. Free 2012 tax forms In most cases, index entries will point you to headings, tables, or a worksheet. Free 2012 tax forms Is There Help Online? Yes. Free 2012 tax forms You can use the EITC Assistant at www. Free 2012 tax forms irs. Free 2012 tax forms gov/eitc to find out if you may be eligible for the credit. Free 2012 tax forms The EITC Assistant is available in English and Spanish. Free 2012 tax forms What's New for 2013 Earned income amount is more. Free 2012 tax forms The maximum amount of income you can earn and still get the credit has increased. Free 2012 tax forms You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Free 2012 tax forms Your adjusted gross income also must be less than the amount in the above list that applies to you. Free 2012 tax forms For details, see Rules 1 and 15. Free 2012 tax forms Investment income amount is more. Free 2012 tax forms The maximum amount of investment income you can have and still get the credit has increased to $3,300. Free 2012 tax forms See Rule 6—Your Investment Income Must Be $3,300 or Less . Free 2012 tax forms Reminders Increased EIC on certain joint returns. Free 2012 tax forms . Free 2012 tax forms  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Free 2012 tax forms As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Free 2012 tax forms When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Free 2012 tax forms Earned income credit has no effect on certain welfare benefits. Free 2012 tax forms  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Free 2012 tax forms These programs include the following. Free 2012 tax forms Temporary Assistance for Needy Families (TANF). Free 2012 tax forms Medicaid. Free 2012 tax forms Supplemental security income (SSI). Free 2012 tax forms Supplemental Nutrition Assistance Program (food stamps). Free 2012 tax forms Low-income housing. Free 2012 tax forms In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free 2012 tax forms Check with your local benefit coordinator to find out if your refund will affect your benefits. Free 2012 tax forms Do not overlook your state credit. Free 2012 tax forms  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Free 2012 tax forms For a list of states that offer a state EIC, go to www. Free 2012 tax forms irs. Free 2012 tax forms gov/eitc. Free 2012 tax forms EIC questioned by IRS. Free 2012 tax forms  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Free 2012 tax forms We will tell you what documents to send us. Free 2012 tax forms These may include: birth certificates, school records, etc. Free 2012 tax forms The process of establishing your eligibility will delay your refund. Free 2012 tax forms Spanish version of Publication 596. Free 2012 tax forms  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Free 2012 tax forms It is a Spanish translation of Publication 596. Free 2012 tax forms See How To Get Tax Help to find out how to order this and other IRS forms and publications. Free 2012 tax forms Photographs of missing children. Free 2012 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free 2012 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 2012 tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 2012 tax forms Comments and suggestions. Free 2012 tax forms  We welcome your comments about this publication and your suggestions for future editions. Free 2012 tax forms You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Free 2012 tax forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free 2012 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 2012 tax forms You can send your comments from www. Free 2012 tax forms irs. Free 2012 tax forms gov/formspubs/. Free 2012 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Free 2012 tax forms ” 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. Free 2012 tax forms Ordering forms and publications. Free 2012 tax forms  Visit www. Free 2012 tax forms irs. Free 2012 tax forms 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. Free 2012 tax forms  Internal Revenue Service 1201 N. Free 2012 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free 2012 tax forms  If you have a tax question, check the information available on IRS. Free 2012 tax forms gov or call 1-800-829-1040. Free 2012 tax forms We cannot answer tax questions sent to either of the above addresses. Free 2012 tax forms Prev  Up  Next   Home   More Online Publications
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The Free 2012 Tax Forms

Free 2012 tax forms Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Free 2012 tax forms irs. Free 2012 tax forms gov/pub80. Free 2012 tax forms What's New Social security and Medicare tax for 2014. Free 2012 tax forms  The social security tax rate is 6. Free 2012 tax forms 2% each for the employee and employer, unchanged from 2013. Free 2012 tax forms The social security wage base limit is $117,000. Free 2012 tax forms The Medicare tax rate is 1. Free 2012 tax forms 45% each for the employee and employer, unchanged from 2013. Free 2012 tax forms There is no wage base limit for Medicare tax. Free 2012 tax forms Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free 2012 tax forms Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free 2012 tax forms Change of responsible party. Free 2012 tax forms . Free 2012 tax forms  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free 2012 tax forms Form 8822-B must be filed within 60 days of the change. Free 2012 tax forms If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free 2012 tax forms For a definition of “responsible party”, see the Form 8822-B instructions. Free 2012 tax forms Same-sex marriage. Free 2012 tax forms  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free 2012 tax forms For more information, see Revenue Ruling 2013-17, 2013-38 I. Free 2012 tax forms R. Free 2012 tax forms B. Free 2012 tax forms 201, available at www. Free 2012 tax forms irs. Free 2012 tax forms gov/irb/2013-38_IRB/ar07. Free 2012 tax forms html. Free 2012 tax forms Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free 2012 tax forms Notice 2013-61, 2013-44 I. Free 2012 tax forms R. Free 2012 tax forms B. Free 2012 tax forms 432, is available at www. Free 2012 tax forms irs. Free 2012 tax forms gov/irb/2013-44_IRB/ar10. Free 2012 tax forms html. Free 2012 tax forms Reminders Additional Medicare Tax withholding. Free 2012 tax forms  In addition to withholding Medicare tax at 1. Free 2012 tax forms 45%, you must withhold a 0. Free 2012 tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 2012 tax forms 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. Free 2012 tax forms Additional Medicare Tax is only imposed on the employee. Free 2012 tax forms There is no employer share of Additional Medicare Tax. Free 2012 tax forms 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. Free 2012 tax forms For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Free 2012 tax forms For more information on Additional Medicare Tax, visit IRS. Free 2012 tax forms gov and enter “Additional Medicare Tax” in the search box. Free 2012 tax forms Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free 2012 tax forms  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free 2012 tax forms Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free 2012 tax forms For more information, visit IRS. Free 2012 tax forms gov and enter “work opportunity tax credit” in the search box. Free 2012 tax forms Outsourcing payroll duties. Free 2012 tax forms  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free 2012 tax forms The employer remains responsible if the third party fails to perform any required action. Free 2012 tax forms If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free 2012 tax forms gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free 2012 tax forms Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Free 2012 tax forms  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Free 2012 tax forms For more information, see Announcement 2012-43, 2012-51 I. Free 2012 tax forms R. Free 2012 tax forms B. Free 2012 tax forms 723, available at www. Free 2012 tax forms irs. Free 2012 tax forms gov/irb/2012-51_IRB/ar15. Free 2012 tax forms html. Free 2012 tax forms CNMI government employees now subject to social security and Medicare taxes. Free 2012 tax forms  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Free 2012 tax forms COBRA premium assistance credit. Free 2012 tax forms  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Free 2012 tax forms See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Free 2012 tax forms You can get Publication 15 (Circular E) at IRS. Free 2012 tax forms gov. Free 2012 tax forms You must receive written notice from the IRS to file Form 944. Free 2012 tax forms  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Free 2012 tax forms You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Free 2012 tax forms For more information on requesting to file Form 944 visit IRS. Free 2012 tax forms gov and enter “file employment taxes annually” in the search box. Free 2012 tax forms Federal employers in the CNMI. Free 2012 tax forms  The U. Free 2012 tax forms S. Free 2012 tax forms Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Free 2012 tax forms Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Free 2012 tax forms Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Free 2012 tax forms For questions, contact the CNMI Division of Revenue and Taxation. Free 2012 tax forms Change of address. Free 2012 tax forms  Use Form 8822-B to notify the IRS of an address change. Free 2012 tax forms Do not mail Form 8822-B with your employment tax return. Free 2012 tax forms Federal tax deposits must be made by electronic funds transfer. Free 2012 tax forms  You must use electronic funds transfer to make all federal tax deposits. Free 2012 tax forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free 2012 tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free 2012 tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free 2012 tax forms EFTPS is a free service provided by the Department of Treasury. Free 2012 tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free 2012 tax forms For more information on making federal tax deposits, see How To Deposit in section 8. Free 2012 tax forms For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Free 2012 tax forms eftps. Free 2012 tax forms gov or call 1-800-555-4477 (U. Free 2012 tax forms S. Free 2012 tax forms Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Free 2012 tax forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free 2012 tax forms Electronic filing and payment. Free 2012 tax forms  Using electronic options can make filing a return and paying your federal tax easier. Free 2012 tax forms Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Free 2012 tax forms You can use IRS e-file to file certain returns. Free 2012 tax forms If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Free 2012 tax forms Do not use EFW to pay taxes that are required to be deposited. Free 2012 tax forms Visit the IRS website at www. Free 2012 tax forms irs. Free 2012 tax forms gov/efile for more information on filing electronically. Free 2012 tax forms For more information on paying your taxes using EFW, visit the IRS website at www. Free 2012 tax forms irs. Free 2012 tax forms gov/e-pay. Free 2012 tax forms A fee may be charged to file electronically. Free 2012 tax forms For EFTPS, visit www. Free 2012 tax forms eftps. Free 2012 tax forms gov or call EFTPS Customer Service at 1-800-555-4477 (U. Free 2012 tax forms S. Free 2012 tax forms Virgin Islands only) or 303-967-5916 (toll call). Free 2012 tax forms For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Free 2012 tax forms socialsecurity. Free 2012 tax forms gov/employer. Free 2012 tax forms If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free 2012 tax forms If a valid EIN is not provided, the return or payment will not be processed. Free 2012 tax forms This may result in penalties and delays in processing your return or payment. Free 2012 tax forms Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Free 2012 tax forms  Employers in American Samoa, the CNMI, Guam, and the U. Free 2012 tax forms S. Free 2012 tax forms Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Free 2012 tax forms Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Free 2012 tax forms For more information, visit Social Security Administration's SSA website at www. Free 2012 tax forms ssa. Free 2012 tax forms gov/bso/bsowelcome. Free 2012 tax forms htm. Free 2012 tax forms Credit or debit card payments. Free 2012 tax forms  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Free 2012 tax forms irs. Free 2012 tax forms gov/e-pay. Free 2012 tax forms However, do not use credit or debit cards to make federal tax deposits. Free 2012 tax forms Hiring new employees. Free 2012 tax forms  Record the number and name from each new employee's social security card. Free 2012 tax forms An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Free 2012 tax forms See section 3. Free 2012 tax forms Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Free 2012 tax forms  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Free 2012 tax forms For more information, see the Instructions for Schedule D (Form 941). Free 2012 tax forms Apply for an employer identification number (EIN) online. Free 2012 tax forms  You can apply for an EIN online by visiting IRS. Free 2012 tax forms gov and clicking on the Apply for an EIN Online link under Tools. Free 2012 tax forms Dishonored payments. Free 2012 tax forms  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free 2012 tax forms The penalty is $25 or 2% of the payment, whichever is more. Free 2012 tax forms However, the penalty on dishonored payments of $24. Free 2012 tax forms 99 or less is an amount equal to the payment. Free 2012 tax forms For example, a dishonored payment of $18 is charged a penalty of $18. Free 2012 tax forms Private delivery services. Free 2012 tax forms  You can use certain private delivery services designated by the IRS to send tax returns or payments. Free 2012 tax forms The list includes only the following: DHL Express (DHL): DHL Same Day Service. Free 2012 tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free 2012 tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free 2012 tax forms M. Free 2012 tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. Free 2012 tax forms For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free 2012 tax forms gov and enter “private delivery service” in the search box. Free 2012 tax forms Your private delivery service can tell you how to get written proof of the mailing date. Free 2012 tax forms Private delivery services cannot deliver items to P. Free 2012 tax forms O. Free 2012 tax forms boxes. Free 2012 tax forms You must use the U. Free 2012 tax forms S. Free 2012 tax forms Postal Service to mail any item to an IRS P. Free 2012 tax forms O. Free 2012 tax forms box address. Free 2012 tax forms Recordkeeping. Free 2012 tax forms  Keep all records of employment taxes for 4 years. Free 2012 tax forms These should be available for IRS review. Free 2012 tax forms There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Free 2012 tax forms Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Free 2012 tax forms See Farm Crew Leaders in section 2. Free 2012 tax forms Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free 2012 tax forms  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free 2012 tax forms Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free 2012 tax forms See Regulations sections 1. Free 2012 tax forms 1361-4(a)(7) and 301. Free 2012 tax forms 7701-2(c)(2)(iv). Free 2012 tax forms Photographs of missing children. Free 2012 tax forms  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free 2012 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 2012 tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 2012 tax forms Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free 2012 tax forms A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free 2012 tax forms However, a statewide legal holiday does not delay the due date of federal tax deposits. Free 2012 tax forms See Deposits on Business Days Only in section 8. Free 2012 tax forms For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free 2012 tax forms S. Free 2012 tax forms Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free 2012 tax forms See Private delivery services under Reminders. Free 2012 tax forms The following are important dates and responsibilities. Free 2012 tax forms Also see Publication 509, Tax Calendars. Free 2012 tax forms By January 31. Free 2012 tax forms   Furnish wage and tax statements to employees. Free 2012 tax forms Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Free 2012 tax forms See section 10 for more information. Free 2012 tax forms File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Free 2012 tax forms If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free 2012 tax forms U. Free 2012 tax forms S. Free 2012 tax forms Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Free 2012 tax forms Pay or deposit (if more than $500) any balance of the tax due. Free 2012 tax forms If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free 2012 tax forms File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Free 2012 tax forms If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free 2012 tax forms By February 28. Free 2012 tax forms  File paper wage and tax statements with the Social Security Administration (SSA). Free 2012 tax forms File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Free 2012 tax forms For electronically filed returns, see By March 31 next. Free 2012 tax forms By March 31. Free 2012 tax forms  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Free 2012 tax forms Visit the SSA's Reporting Instructions & Information webpage at www. Free 2012 tax forms socialsecurity. Free 2012 tax forms gov/employer for more information. Free 2012 tax forms By April 30, July 31, October 31, and January 31. Free 2012 tax forms  File Form 941-SS with the IRS. Free 2012 tax forms If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Free 2012 tax forms Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Free 2012 tax forms Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Free 2012 tax forms If $500 or less, carry it over to the next quarter. Free 2012 tax forms See section 11 for more information. Free 2012 tax forms Prev  Up  Next   Home   More Online Publications