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Free efile taxes Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. Free efile taxes Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. Free efile taxes irs. Free efile taxes gov/pub926. Free efile taxes What's New Social security and Medicare tax for 2014. Free efile taxes  The social security tax rate is 6. Free efile taxes 2% each for the employee and employer, unchanged from 2013. Free efile taxes The social security wage base limit is $117,000. Free efile taxes The Medicare tax rate is 1. Free efile taxes 45% each for the employee and employer, unchanged from 2013. Free efile taxes There is no wage base limit for Medicare tax. Free efile taxes Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. Free efile taxes Qualified parking exclusion and commuter transportation benefit. Free efile taxes  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Free efile taxes Reminder Additional Medicare Tax withholding. Free efile taxes  In addition to withholding Medicare tax at 1. Free efile taxes 45%, you must withhold a 0. Free efile taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free efile taxes 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 efile taxes Additional Medicare Tax is only imposed on the employee. Free efile taxes There is no employer share of Additional Medicare Tax. Free efile taxes 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 efile taxes For more information on Additional Medicare Tax, visit IRS. Free efile taxes gov and enter “Additional Medicare Tax” in the search box. Free efile taxes Credit reduction states. Free efile taxes  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. Free efile taxes ” The Department of Labor (DOL) determines these states. Free efile taxes If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. Free efile taxes See the Instructions for Schedule H (Form 1040) for more information. Free efile taxes Outsourcing payroll duties. Free efile taxes  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 efile taxes The employer remains responsible if the third party fails to perform any required action. Free efile taxes 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 efile taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free efile taxes Photographs of missing children. Free efile taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free efile taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free efile taxes 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 efile taxes Introduction The information in this publication applies to you only if you have a household employee. Free efile taxes If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. Free efile taxes You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. Free efile taxes This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). Free efile taxes It explains how to figure, pay, and report these taxes for your household employee. Free efile taxes It also explains what records you need to keep. Free efile taxes This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. Free efile taxes Comments and suggestions. Free efile taxes   We welcome your comments about this publication and your suggestions for future editions. Free efile taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free efile taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free efile taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free efile taxes   You can also send us comments from www. Free efile taxes irs. Free efile taxes gov/formspubs. Free efile taxes Click on More Information and then click on Comment on Tax Forms and Publications. Free efile taxes   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 efile taxes Tax questions. Free efile taxes   If you have a tax question, check the information available on IRS. Free efile taxes gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. Free efile taxes m. Free efile taxes –7:00 p. Free efile taxes m. Free efile taxes local time (Alaska and Hawaii follow Pacific time). Free efile taxes We cannot answer tax questions sent to the above address. Free efile taxes Prev  Up  Next   Home   More Online Publications
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U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

The Free Efile Taxes

Free efile taxes Index A Assessment of tax, Assessment of tax. Free efile taxes Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. Free efile taxes Carrybacks, Carrybacks from the debtor's activities. Free efile taxes Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. Free efile taxes Employer identification number, Employer identification number. Free efile taxes , Employer identification number. Free efile taxes Estimated tax, Estimated tax – Form 1041-ES. Free efile taxes Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. Free efile taxes Transfer of assets, Transfer of assets between debtor and bankruptcy estate. Free efile taxes C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. Free efile taxes Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. Free efile taxes Corporations, Corporations Insolvency exclusion, Insolvency exclusion. Free efile taxes Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. Free efile taxes Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. Free efile taxes , Disclosure of return information to trustee. Free efile taxes Dismissal of case Amended return, Dismissal of bankruptcy case. Free efile taxes E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. Free efile taxes Election by spouse, Election by debtor's spouse. Free efile taxes Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. Free efile taxes Employment taxes, Employment taxes. Free efile taxes , Employment Taxes Examination of return, Examination of return. Free efile taxes F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. Free efile taxes Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. Free efile taxes J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. Free efile taxes P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. Free efile taxes Secured tax claims, Secured tax claims. Free efile taxes Penalties, Penalties. Free efile taxes Relief from penalties, Relief from certain penalties. Free efile taxes Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. Free efile taxes T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. Free efile taxes , Basis Reduction Carryovers, Attribute carryovers. Free efile taxes Order of reduction, Order of reduction. Free efile taxes Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Free efile taxes Self-employment taxes, Self-employment taxes in individual chapter 11 cases. Free efile taxes Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Free efile taxes Tax return: Form 1041, Figuring tax due. Free efile taxes Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. Free efile taxes Taxpayer Advocate, Taxpayer Advocate Service. Free efile taxes TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications