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Free Federal And State Tax Filing 2014

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Free Federal And State Tax Filing 2014

Free federal and state tax filing 2014 Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Free federal and state tax filing 2014 Tax-free exchange of rental property occasionally used for personal purposes. Free federal and state tax filing 2014 Ordering forms and publications. Free federal and state tax filing 2014 Tax questions. Free federal and state tax filing 2014 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Free federal and state tax filing 2014 irs. Free federal and state tax filing 2014 gov/pub527. Free federal and state tax filing 2014 What's New Net Investment Income Tax (NIIT). Free federal and state tax filing 2014  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Free federal and state tax filing 2014 NIIT is a 3. Free federal and state tax filing 2014 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Free federal and state tax filing 2014 Net investment income may include rental income and other income from passive activities. Free federal and state tax filing 2014 Use Form 8960, Net Investment Income Tax, to figure this tax. Free federal and state tax filing 2014 For more information on NIIT, go to IRS. Free federal and state tax filing 2014 gov and enter “Net Investment Income Tax” in the search box. Free federal and state tax filing 2014 Reminders Photographs of missing children. Free federal and state tax filing 2014  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free federal and state tax filing 2014 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal and state tax filing 2014 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 federal and state tax filing 2014 Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Free federal and state tax filing 2014 In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Free federal and state tax filing 2014 First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Free federal and state tax filing 2014 We will look at types of income and when each is reported, and at types of expenses and which are deductible. Free federal and state tax filing 2014 Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Free federal and state tax filing 2014 Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Free federal and state tax filing 2014 Special rental situations are grouped together in chapter 4. Free federal and state tax filing 2014 These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Free federal and state tax filing 2014 Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Free federal and state tax filing 2014 Sale or exchange of rental property. Free federal and state tax filing 2014   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Free federal and state tax filing 2014 Sale of main home used as rental property. Free federal and state tax filing 2014   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Free federal and state tax filing 2014 Tax-free exchange of rental property occasionally used for personal purposes. Free federal and state tax filing 2014   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Free federal and state tax filing 2014   For information on the qualifying use standards, see Rev. Free federal and state tax filing 2014 Proc. Free federal and state tax filing 2014 2008–16, 2008 IRB 547, at http://www. Free federal and state tax filing 2014 irs. Free federal and state tax filing 2014 gov/irb/2008-10_IRB/ar12. Free federal and state tax filing 2014 html . Free federal and state tax filing 2014 For more information on like-kind exchanges, see chapter 1 of Publication 544. Free federal and state tax filing 2014 Comments and suggestions. Free federal and state tax filing 2014   We welcome your comments about this publication and your suggestions for future editions. Free federal and state tax filing 2014   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free federal and state tax filing 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal and state tax filing 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal and state tax filing 2014   You can send your comments from www. Free federal and state tax filing 2014 irs. Free federal and state tax filing 2014 gov/formspubs/. Free federal and state tax filing 2014 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free federal and state tax filing 2014   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 federal and state tax filing 2014 Ordering forms and publications. Free federal and state tax filing 2014   Visit www. Free federal and state tax filing 2014 irs. Free federal and state tax filing 2014 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 federal and state tax filing 2014 Internal Revenue Service 1201 N. Free federal and state tax filing 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free federal and state tax filing 2014   If you have a tax question, check the information available on IRS. Free federal and state tax filing 2014 gov or call 1-800-829-1040. Free federal and state tax filing 2014 We cannot answer tax questions sent to either of the above addresses. Free federal and state tax filing 2014 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Free federal and state tax filing 2014 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Alaska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Anchorage  949 E. 36th Ave.
Anchorage, AK 99508

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(907) 271-6391 
Fairbanks  101 12th Ave.
Fairbanks, AK 99701 

Monday-Friday -8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(907) 456-1650 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 907-271-6877 in the Anchorage area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
949 E 36th Ave MS A 180
Anchorage, AK 99508
 

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Federal And State Tax Filing 2014

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