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H And R Block Free Tax Preparation

H and r block free tax preparation Publication 556 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding your CP14 Notice

We sent you this notice because you owe money on unpaid taxes.


What you need to do

  • Read your notice carefully — it'll explain how much you owe and how to pay it.
  • Pay the amount you owe by the date the notice asks.
  • Make a payment plan if you can't pay the full amount you owe.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What happens if I can't pay what I owe?
You can make a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans, or learn more about them.

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest adds up on the unpaid amount after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 28-Mar-2014

The H And R Block Free Tax Preparation

H and r block free tax preparation 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. H and r block free tax preparation irs. H and r block free tax preparation gov/pub51. H and r block free tax preparation What's New Social security and Medicare tax for 2014. H and r block free tax preparation  The social security tax rate is 6. H and r block free tax preparation 2% each for the employee and employer, unchanged from 2013. H and r block free tax preparation The social security wage base limit is $117,000. H and r block free tax preparation The Medicare tax rate is 1. H and r block free tax preparation 45% each for the employee and employer, unchanged from 2013. H and r block free tax preparation There is no wage base limit for Medicare tax. H and r block free tax preparation 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. H and r block free tax preparation Withholding allowance. H and r block free tax preparation  The 2014 amount for one withholding allowance on an annual basis is $3,950. H and r block free tax preparation Change of responsible party. H and r block free tax preparation  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. H and r block free tax preparation Form 8822-B must be filed within 60 days of the change. H and r block free tax preparation 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. H and r block free tax preparation For a definition of "responsible party", see the Form 8822-B instructions. H and r block free tax preparation Same-sex marriage. H and r block free tax preparation  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. H and r block free tax preparation For more information, see Revenue Ruling 2013-17, 2013-38 I. H and r block free tax preparation R. H and r block free tax preparation B. H and r block free tax preparation 201, available at www. H and r block free tax preparation irs. H and r block free tax preparation gov/irb/2013-38_IRB/ar07. H and r block free tax preparation html. H and r block free tax preparation 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. H and r block free tax preparation Notice 2013-61, 2013-44 I. H and r block free tax preparation R. H and r block free tax preparation B. H and r block free tax preparation 432, is available at www. H and r block free tax preparation irs. H and r block free tax preparation gov/irb/2013-44_IRB/ar10. H and r block free tax preparation html. H and r block free tax preparation Reminders Additional Medicare Tax withholding. H and r block free tax preparation  In addition to withholding Medicare tax at 1. H and r block free tax preparation 45%, you must withhold a 0. H and r block free tax preparation 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H and r block free tax preparation 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. H and r block free tax preparation Additional Medicare Tax is only imposed on the employee. H and r block free tax preparation There is no employer share of Additional Medicare Tax. H and r block free tax preparation 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. H and r block free tax preparation 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. H and r block free tax preparation For more information on Additional Medicare Tax, visit IRS. H and r block free tax preparation gov and enter “Additional Medicare Tax” in the search box. H and r block free tax preparation Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H and r block free tax preparation  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. H and r block free tax preparation 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. H and r block free tax preparation For more information, visit IRS. H and r block free tax preparation gov and enter “work opportunity tax credit” in the search box. H and r block free tax preparation Outsourcing payroll duties. H and r block free tax preparation  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. H and r block free tax preparation The employer remains responsible if the third party fails to perform any required action. H and r block free tax preparation 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. H and r block free tax preparation gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H and r block free tax preparation COBRA premium assistance credit. H and r block free tax preparation  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. H and r block free tax preparation For more information, see COBRA premium assistance credit under Introduction. H and r block free tax preparation Compensation paid to H-2A foreign agricultural workers. H and r block free tax preparation  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. H and r block free tax preparation 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. H and r block free tax preparation On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. H and r block free tax preparation 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. H and r block free tax preparation In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. H and r block free tax preparation Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. H and r block free tax preparation These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. H and r block free tax preparation 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. H and r block free tax preparation Additional employment tax information. H and r block free tax preparation  Visit the IRS website at www. H and r block free tax preparation irs. H and r block free tax preparation gov/businesses and click on Employment Taxes under Businesses Topics. H and r block free tax preparation 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. H and r block free tax preparation m. H and r block free tax preparation –7:00 p. H and r block free tax preparation m. H and r block free tax preparation local time (Alaska and Hawaii follow Pacific time). H and r block free tax preparation Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. H and r block free tax preparation Disregarded entities and qualified subchapter S subsidiaries (QSubs). H and r block free tax preparation  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H and r block free tax preparation 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. H and r block free tax preparation See Regulations sections 1. H and r block free tax preparation 1361-4(a)(7) and 301. H and r block free tax preparation 7701-2(c)(2)(iv). H and r block free tax preparation Differential wage payments. H and r block free tax preparation  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. H and r block free tax preparation For more information, see Publication 15 (Circular E). H and r block free tax preparation Federal tax deposits must be made by electronic funds transfer. H and r block free tax preparation  You must use electronic funds transfer to make all federal tax deposits. H and r block free tax preparation Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H and r block free tax preparation 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. H and r block free tax preparation Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H and r block free tax preparation EFTPS is a free service provided by the Department of Treasury. H and r block free tax preparation Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H and r block free tax preparation For more information on making federal tax deposits, see How To Deposit in section 7. H and r block free tax preparation To get more information about EFTPS or to enroll in EFTPS, visit www. H and r block free tax preparation eftps. H and r block free tax preparation gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H and r block free tax preparation Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H and r block free tax preparation Electronic filing and payment. H and r block free tax preparation  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. H and r block free tax preparation Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. H and r block free tax preparation Spend less time and worry on taxes and more time running your business. H and r block free tax preparation Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H and r block free tax preparation For e-file, visit the IRS website at www. H and r block free tax preparation irs. H and r block free tax preparation gov/efile for additional information. H and r block free tax preparation For EFTPS, visit www. H and r block free tax preparation eftps. H and r block free tax preparation 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. H and r block free tax preparation For electronic filing of Form W-2, visit www. H and r block free tax preparation socialsecurity. H and r block free tax preparation gov/employer. H and r block free tax preparation If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H and r block free tax preparation If a valid EIN is not provided, the return or payment will not be processed. H and r block free tax preparation This may result in penalties and delays in processing your return or payment. H and r block free tax preparation Electronic funds withdrawal (EFW). H and r block free tax preparation  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. H and r block free tax preparation However, do not use EFW to make federal tax deposits. H and r block free tax preparation For more information on paying your taxes using EFW, visit the IRS website at www. H and r block free tax preparation irs. H and r block free tax preparation gov/e-pay. H and r block free tax preparation A fee may be charged to file electronically. H and r block free tax preparation Credit or debit card payments. H and r block free tax preparation   Employers can pay the balance due shown on Form 943 by credit or debit card. H and r block free tax preparation Do not use a credit or debit card to make federal tax deposits. H and r block free tax preparation For more information on paying your taxes with a credit or debit card, visit the IRS website at www. H and r block free tax preparation irs. H and r block free tax preparation gov/e-pay. H and r block free tax preparation When you hire a new employee. H and r block free tax preparation  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. H and r block free tax preparation 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. H and r block free tax preparation If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. H and r block free tax preparation If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. H and r block free tax preparation See section 1 for more information. H and r block free tax preparation Eligibility for employment. H and r block free tax preparation  You must verify that each new employee is legally eligible to work in the United States. H and r block free tax preparation This includes completing the U. H and r block free tax preparation S. H and r block free tax preparation Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. H and r block free tax preparation You can get the form from USCIS offices or by calling 1-800-870-3676. H and r block free tax preparation Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. H and r block free tax preparation uscis. H and r block free tax preparation gov for more information. H and r block free tax preparation New hire reporting. H and r block free tax preparation   You are required to report any new employee to a designated state new-hire registry. H and r block free tax preparation 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. H and r block free tax preparation Many states accept a copy of Form W-4 with employer information added. H and r block free tax preparation Visit the Office of Child Support Enforcement's website at www. H and r block free tax preparation acf. H and r block free tax preparation hhs. H and r block free tax preparation gov/programs/cse/newhire for more information. H and r block free tax preparation Dishonored payments. H and r block free tax preparation  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H and r block free tax preparation The penalty is $25 or 2% of the payment, whichever is more. H and r block free tax preparation However, the penalty on dishonored payments of $24. H and r block free tax preparation 99 or less is an amount equal to the payment. H and r block free tax preparation For example, a dishonored payment of $18 is charged a penalty of $18. H and r block free tax preparation Forms in Spanish. H and r block free tax preparation  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. H and r block free tax preparation For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). H and r block free tax preparation 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. H and r block free tax preparation 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). H and r block free tax preparation Information returns. H and r block free tax preparation  You may be required to file information returns to report certain types of payments made during the year. H and r block free tax preparation 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. H and r block free tax preparation 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). H and r block free tax preparation Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. H and r block free tax preparation 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. H and r block free tax preparation If you file 250 or more Forms W-2, you must file them electronically. H and r block free tax preparation SSA will not accept Forms W-2 and W-3 filed on any magnetic media. H and r block free tax preparation Information reporting customer service site. H and r block free tax preparation  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. H and r block free tax preparation 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). H and r block free tax preparation The call site can also be reached by email at mccirp@irs. H and r block free tax preparation gov. H and r block free tax preparation Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. H and r block free tax preparation Web-based application for an employer identification number (EIN). H and r block free tax preparation  You can apply for an employer identification number (EIN) online by visiting IRS. H and r block free tax preparation gov and clicking on the Apply for an EIN Online link under Tools. H and r block free tax preparation When a crew leader furnishes workers to you. H and r block free tax preparation  Record the crew leader's name, address, and EIN. H and r block free tax preparation See sections 2 and 10. H and r block free tax preparation Change of address. H and r block free tax preparation  Use Form 8822-B to notify the IRS of an address change. H and r block free tax preparation Do not mail form 8822-B with your employment tax return. H and r block free tax preparation Ordering forms and publications. H and r block free tax preparation  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. H and r block free tax preparation irs. H and r block free tax preparation gov/businesses. H and r block free tax preparation Click on the Online Ordering for Information Returns and Employer Returns. H and r block free tax preparation You can also visit www. H and r block free tax preparation irs. H and r block free tax preparation gov/formspubs to download other forms and publications. H and r block free tax preparation 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. H and r block free tax preparation Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. H and r block free tax preparation socialsecurity. H and r block free tax preparation gov/employer, to register for Business Services Online. H and r block free tax preparation 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. H and r block free tax preparation Form W-3 will be created for you based on your Forms W-2. H and r block free tax preparation Tax Questions. H and r block free tax preparation   If you have a tax question, check the information available on IRS. H and r block free tax preparation 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. H and r block free tax preparation m. H and r block free tax preparation –7:00 p. H and r block free tax preparation m. H and r block free tax preparation local time (Alaska and Hawaii follow Pacific time). H and r block free tax preparation We cannot answer tax questions sent to the address provided later for comments and suggestions. H and r block free tax preparation Recordkeeping. H and r block free tax preparation  Keep all records of employment taxes for at least 4 years. H and r block free tax preparation These should be available for IRS review. H and r block free tax preparation Your records should include the following information. H and r block free tax preparation Your employer identification number (EIN). H and r block free tax preparation Amounts and dates of all wage, annuity, and pension payments. H and r block free tax preparation Names, addresses, social security numbers, and occupations of employees and recipients. H and r block free tax preparation Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. H and r block free tax preparation Dates of employment for each employee. H and r block free tax preparation 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. H and r block free tax preparation Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). H and r block free tax preparation Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. H and r block free tax preparation Copies of returns filed and confirmation numbers. H and r block free tax preparation Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. H and r block free tax preparation 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. H and r block free tax preparation If the crew leader has no permanent mailing address, record his or her present address. H and r block free tax preparation Private delivery services. H and r block free tax preparation  You can use certain private delivery services designated by the IRS to send tax returns and payments. H and r block free tax preparation The list includes only the following. H and r block free tax preparation DHL Express (DHL): DHL Same Day Service. H and r block free tax preparation Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H and r block free tax preparation United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H and r block free tax preparation M. H and r block free tax preparation , UPS Worldwide Express Plus, and UPS Worldwide Express. H and r block free tax preparation For the IRS mailing address to use if you are using a private delivery service, go to IRS. H and r block free tax preparation gov and enter "private delivery service" in the search box. H and r block free tax preparation Your private delivery service can tell you how to get written proof of the mailing date. H and r block free tax preparation Private delivery services cannot deliver items to P. H and r block free tax preparation O. H and r block free tax preparation boxes. H and r block free tax preparation You must use the U. H and r block free tax preparation S. H and r block free tax preparation Postal Service to mail any item to an IRS P. H and r block free tax preparation O. H and r block free tax preparation box address. H and r block free tax preparation Photographs of missing children. H and r block free tax preparation  The IRS is a proud partner with the National Center for Missing and Exploited Children. H and r block free tax preparation Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H and r block free tax preparation 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. H and r block free tax preparation Calendar The following are important dates and responsibilities. H and r block free tax preparation See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. H and r block free tax preparation Also see Publication 509, Tax Calendars. H and r block free tax preparation   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. H and r block free tax preparation 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. H and r block free tax preparation However, a statewide legal holiday does not delay the due date of federal tax deposits. H and r block free tax preparation See Deposits on Business Days Only in section 7. H and r block free tax preparation 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. H and r block free tax preparation S. H and r block free tax preparation Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. H and r block free tax preparation See Private delivery services under Reminders. H and r block free tax preparation By January 31 . H and r block free tax preparation   File Form 943. H and r block free tax preparation See section 8 for more information on Form 943. H and r block free tax preparation If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. H and r block free tax preparation Furnish each employee with a completed Form W-2. H and r block free tax preparation Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). H and r block free tax preparation File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H and r block free tax preparation See section 10 for more information on FUTA. H and r block free tax preparation If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. H and r block free tax preparation File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. H and r block free tax preparation If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. H and r block free tax preparation By February 15. H and r block free tax preparation  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. H and r block free tax preparation On February 16. H and r block free tax preparation  Any Form W-4 claiming exemption from withholding for the previous year has now expired. H and r block free tax preparation 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. H and r block free tax preparation 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. H and r block free tax preparation See section 5 for more information. H and r block free tax preparation 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. H and r block free tax preparation By February 28. H and r block free tax preparation   File paper Forms 1099 and 1096. H and r block free tax preparation File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. H and r block free tax preparation S. H and r block free tax preparation Information Returns, with the IRS. H and r block free tax preparation For electronically filed returns, see By March 31 below. H and r block free tax preparation File paper Forms W-2 and W-3. H and r block free tax preparation File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. H and r block free tax preparation For electronically filed returns, see By March 31 next. H and r block free tax preparation By March 31. H and r block free tax preparation   File electronic Forms W-2 and 1099. H and r block free tax preparation File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. H and r block free tax preparation 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. H and r block free tax preparation socialsecurity. H and r block free tax preparation gov/employer. H and r block free tax preparation 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. H and r block free tax preparation By April 30, July 31, October 31, and January 31. H and r block free tax preparation   Deposit FUTA taxes. H and r block free tax preparation Deposit FUTA tax if the undeposited amount is over $500. H and r block free tax preparation Before December 1. H and r block free tax preparation  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. H and r block free tax preparation Introduction This publication is for employers of agricultural workers (farmworkers). H and r block free tax preparation 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). H and r block free tax preparation Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. H and r block free tax preparation If you have nonfarm employees, see Publication 15 (Circular E). H and r block free tax preparation If you have employees in the U. H and r block free tax preparation S. H and r block free tax preparation Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). H and r block free tax preparation Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. H and r block free tax preparation 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. H and r block free tax preparation Comments and suggestions. H and r block free tax preparation   We welcome your comments about this publication and your suggestions for future editions. H and r block free tax preparation   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. H and r block free tax preparation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H and r block free tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H and r block free tax preparation   You can also send us comments from www. H and r block free tax preparation irs. H and r block free tax preparation gov/formspubs. H and r block free tax preparation Click on More Information and then click on Comment on Tax Forms and Publications. H and r block free tax preparation   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. H and r block free tax preparation COBRA premium assistance credit. H and r block free tax preparation   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. H and r block free tax preparation 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. H and r block free tax preparation Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). H and r block free tax preparation Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. H and r block free tax preparation Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. H and r block free tax preparation For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. H and r block free tax preparation   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. H and r block free tax preparation 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. H and r block free tax preparation   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. H and r block free tax preparation The assistance for the coverage can last up to 15 months. H and r block free tax preparation   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. H and r block free tax preparation For more information, see Notice 2009-27, 2009-16 I. H and r block free tax preparation R. H and r block free tax preparation B. H and r block free tax preparation 838, available at www. H and r block free tax preparation irs. H and r block free tax preparation gov/irb/2009-16_irb/ar09. H and r block free tax preparation html. H and r block free tax preparation   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. H and r block free tax preparation   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. H and r block free tax preparation The reimbursement is made through a credit against the employer's employment tax liabilities. H and r block free tax preparation For information on how to claim the credit, see the Instructions for Form 943. H and r block free tax preparation The credit is treated as a deposit made on the first day of the return period. H and r block free tax preparation In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. H and r block free tax preparation 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. H and r block free tax preparation   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. H and r block free tax preparation Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. H and r block free tax preparation 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. H and r block free tax preparation In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. H and r block free tax preparation 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. H and r block free tax preparation Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. H and r block free tax preparation 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. H and r block free tax preparation   For more information, visit IRS. H and r block free tax preparation gov and enter “COBRA” in the search box. H and r block free tax preparation 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