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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Free State Tax E-filing

Free Download Irs 1040 FormSenior Tax Stimulus CheckTaxact 2006 Free DownloadHow Do You File 2011 TaxesH & R Block Advantage Free FileFile 2011 TaxTurbotax Free State Efile Coupon2011 Ez Tax FormTax Software 2012Turbotax 2011 OnlineFree Federal Tax FilingStudent Income TaxCan I File My 2010 Taxes In 2013Where Can I File My State Taxes For FreeHow To Amend Your Tax ReturnAmmend2012 Tax Return FormsHr Block Tax ReturnsIrs FormsHr Block Free Tax Filing2011 Form 10402010 Tax Forms InstructionsHow Can I Amend My 2011 Tax ReturnIrs Forms 1040ez2012 Ez Tax FormCompleted 1040x ExampleIrs Gov 2011 Tax FormsHr Block Online Free Tax FilingWww.irs.govform1040xFree Sites For Filing State Income TaxesIrs E FileFree Federal And State E FileCorporation Tax SoftwareFree Taxes2011 Tax Forms 1040Filing State ReturnEfile State Taxes1040nr FilingIrs Amendment FormsHow To Fill Out A 1040x Tax Amendment Form

Free State Tax E-filing

Free state tax e-filing Publication 15 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Identity Protection

Español

The IRS is committed to working with taxpayers who are the victims of identity theft

The IRS has taken numerous steps to combat identity theft and protect taxpayers. We are continually looking at ways to increase data security and protect taxpayers' identities with assistance from our Identity Protection Specialized Unit. Identity theft cases are among the most complex ones we handle.

We know identity theft is a frustrating process for victims. We take this issue very seriously and continue to expand on our robust screening process in order to stop fraudulent returns and protect innocent taxpayers.

On this page, you will find a wide range of information. Depending upon your personal circumstances, the information found here will cover a variety of scenarios involving identity theft, ranging from contacting us with a case of identity theft to providing tips to help keep your records safe.

  • Victim of identity theft?

Do you have reason to believe you are the victim of identity theft and your tax accounts have been affected?

Have you been informed that someone may be using your Social Security number for employment purposes?

Remember:
The IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 13-Mar-2014

The Free State Tax E-filing

Free state tax e-filing Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Free state tax e-filing irs. Free state tax e-filing gov/pub15a. Free state tax e-filing What's New Social security and Medicare tax for 2014. Free state tax e-filing  The social security tax rate is 6. Free state tax e-filing 2% each for the employee and employer, unchanged from 2013. Free state tax e-filing The social security wage base limit is $117,000. Free state tax e-filing The Medicare tax rate is 1. Free state tax e-filing 45% each for the employee and employer, unchanged from 2013. Free state tax e-filing There is no wage base limit for Medicare tax. Free state tax e-filing 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 state tax e-filing 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 state tax e-filing Withholding allowance. Free state tax e-filing  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free state tax e-filing Same-sex marriage. Free state tax e-filing  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 state tax e-filing For more information, see Revenue Ruling 2013-17, 2013-38 I. Free state tax e-filing R. Free state tax e-filing B. Free state tax e-filing 201, available at www. Free state tax e-filing irs. Free state tax e-filing gov/irb/2013-38_IRB/ar07. Free state tax e-filing html. Free state tax e-filing Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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 state tax e-filing Notice 2013-61, 2013-44 I. Free state tax e-filing R. Free state tax e-filing B. Free state tax e-filing 432, is available at www. Free state tax e-filing irs. Free state tax e-filing gov/irb/2013-44_IRB/ar10. Free state tax e-filing html. Free state tax e-filing Reminders Additional Medicare Tax withholding. Free state tax e-filing . Free state tax e-filing  In addition to withholding Medicare tax at 1. Free state tax e-filing 45%, you must withhold a 0. Free state tax e-filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state tax e-filing 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 state tax e-filing Additional Medicare Tax is only imposed on the employee. Free state tax e-filing There is no employer share of Additional Medicare Tax. Free state tax e-filing 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 state tax e-filing 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 state tax e-filing For more information on Additional Medicare Tax, visit IRS. Free state tax e-filing gov and enter “Additional Medicare Tax” in the search box. Free state tax e-filing Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free state tax e-filing  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 state tax e-filing 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 state tax e-filing For more information, visit IRS. Free state tax e-filing gov and enter “work opportunity tax credit” in the search box. Free state tax e-filing COBRA premium assistance credit. Free state tax e-filing  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 state tax e-filing For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Free state tax e-filing Federal tax deposits must be made by electronic funds transfer. Free state tax e-filing  You must use electronic funds transfer to make all federal tax deposits. Free state tax e-filing Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state tax e-filing 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 state tax e-filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state tax e-filing EFTPS is a free service provided by the Department of Treasury. Free state tax e-filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state tax e-filing For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Free state tax e-filing To get more information about EFTPS or to enroll in EFTPS, visit www. Free state tax e-filing eftps. Free state tax e-filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free state tax e-filing Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free state tax e-filing You must receive written notice from the IRS to file Form 944. Free state tax e-filing  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Free state tax e-filing S. Free state tax e-filing Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), 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, you must contact the IRS to request to file Form 944. Free state tax e-filing You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Free state tax e-filing For more information on requesting to file Form 944, visit IRS. Free state tax e-filing gov and enter “file employment taxes annually” in the search box. Free state tax e-filing Employers can request to file Forms 941 instead of Form 944. Free state tax e-filing  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Free state tax e-filing You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Free state tax e-filing For more information on requesting to file Form 944, visit IRS. Free state tax e-filing gov and enter “file employment taxes annually” in the search box. Free state tax e-filing Aggregate Form 941 filers. Free state tax e-filing  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Free state tax e-filing Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Free state tax e-filing To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Free state tax e-filing Aggregate Form 940 filers. Free state tax e-filing  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax e-filing Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Free state tax e-filing To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Free state tax e-filing Electronic filing and payment. Free state tax e-filing  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free state tax e-filing Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Free state tax e-filing Spend less time and worry about taxes and more time running your business. Free state tax e-filing Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free state tax e-filing For e-file, visit www. Free state tax e-filing irs. Free state tax e-filing gov/efile for additional information. Free state tax e-filing For EFTPS, visit www. Free state tax e-filing eftps. Free state tax e-filing gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Free state tax e-filing Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Free state tax e-filing  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Free state tax e-filing Form W-4, Employee's Withholding Allowance Certificate. Free state tax e-filing Form W-4P, Withholding Certificate for Pension or Annuity Payments. Free state tax e-filing Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Free state tax e-filing Form W-4V, Voluntary Withholding Request. Free state tax e-filing For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Free state tax e-filing The electronic system must ensure that the information received by the payer is the information sent by the payee. Free state tax e-filing The system must document all occasions of user access that result in a submission. Free state tax e-filing In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Free state tax e-filing The electronic system must provide exactly the same information as the paper form. Free state tax e-filing The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Free state tax e-filing The electronic signature must be the final entry in the submission. Free state tax e-filing Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Free state tax e-filing The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Free state tax e-filing For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Free state tax e-filing The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Free state tax e-filing You must also meet all recordkeeping requirements that apply to the paper forms. Free state tax e-filing For more information, see: Regulations sections 31. Free state tax e-filing 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Free state tax e-filing You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Free state tax e-filing irs. Free state tax e-filing gov/pub/irs-irbs/irb99-04. Free state tax e-filing pdf. Free state tax e-filing Additional employment tax information. Free state tax e-filing  Visit the IRS website at www. Free state tax e-filing irs. Free state tax e-filing gov/businesses and click on the Employment Taxes link under Businesses Topics. Free state tax e-filing Telephone help. Free state tax e-filing  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Free state tax e-filing Help for people with disabilities. Free state tax e-filing  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Free state tax e-filing You may also use this number for assistance with unresolved tax problems. Free state tax e-filing Furnishing Form W-2 to employees electronically. Free state tax e-filing  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Free state tax e-filing Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Free state tax e-filing You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Free state tax e-filing To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Free state tax e-filing The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Free state tax e-filing The employee must be informed of the scope and duration of the consent. Free state tax e-filing The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Free state tax e-filing The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Free state tax e-filing The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Free state tax e-filing The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Free state tax e-filing The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Free state tax e-filing The employer must notify the employee of any changes to the employer's contact information. Free state tax e-filing You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Free state tax e-filing For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Free state tax e-filing 6051-1(j). Free state tax e-filing Photographs of missing children. Free state tax e-filing  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free state tax e-filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax e-filing 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 state tax e-filing Introduction This publication supplements Publication 15 (Circular E). Free state tax e-filing It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Free state tax e-filing This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Free state tax e-filing Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Free state tax e-filing Ordering publications and forms. Free state tax e-filing   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Free state tax e-filing Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Free state tax e-filing   We welcome your comments about this publication and your suggestions for future editions. Free state tax e-filing    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Free state tax e-filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax e-filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax e-filing   You can also send us comments from www. Free state tax e-filing irs. Free state tax e-filing gov/formspubs. Free state tax e-filing Click on More Information and then click on Comment on Tax Forms and Publications. Free state tax e-filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free state tax e-filing Prev  Up  Next   Home   More Online Publications