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How To Amend My 2011 Tax Return

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How To Amend My 2011 Tax Return

How to amend my 2011 tax return Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. How to amend my 2011 tax return , Students, teachers, and researchers. How to amend my 2011 tax return A Accuracy-related penalties, Accuracy-related penalty. How to amend my 2011 tax return Additional Medicare Tax, Additional Medicare Tax. How to amend my 2011 tax return , Additional Medicare Tax. How to amend my 2011 tax return Adoption credit Dual-status alien, Adoption credit. How to amend my 2011 tax return Nonresident alien, Adoption credit. How to amend my 2011 tax return Resident alien, Adoption credit. How to amend my 2011 tax return Agricultural workers, Agricultural workers. 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How to amend my 2011 tax return Residents of, Residents of Mexico or Canada or U. How to amend my 2011 tax return S. How to amend my 2011 tax return nationals. How to amend my 2011 tax return Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How to amend my 2011 tax return Withholding tax, U. How to amend my 2011 tax return S. How to amend my 2011 tax return nationals or residents of Canada, Mexico, or South Korea. How to amend my 2011 tax return Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. How to amend my 2011 tax return Central withholding agreements, Central withholding agreements. How to amend my 2011 tax return Charitable contributions, Charitable contributions. How to amend my 2011 tax return Child and dependent care credit Dual-status alien, Child and dependent care credit. How to amend my 2011 tax return Nonresident alien, Child and dependent care credit. How to amend my 2011 tax return Resident alien, Child and dependent care credit. How to amend my 2011 tax return Child tax credit Resident alien, Child tax credit. How to amend my 2011 tax return , Child tax credit. How to amend my 2011 tax return , Child tax credit. How to amend my 2011 tax return Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. How to amend my 2011 tax return Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. How to amend my 2011 tax return Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. 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How to amend my 2011 tax return Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to amend my 2011 tax return Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. How to amend my 2011 tax return Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to amend my 2011 tax return Nonresident alien, Figuring Your Tax U. How to amend my 2011 tax return S. How to amend my 2011 tax return Virgin Islands, Aliens from the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Virgin Islands. How to amend my 2011 tax return Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. How to amend my 2011 tax return Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. How to amend my 2011 tax return , Foreign employer. How to amend my 2011 tax return Foreign government employees Alien status, Foreign government-related individuals. How to amend my 2011 tax return Exempt from U. How to amend my 2011 tax return S. How to amend my 2011 tax return tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. How to amend my 2011 tax return S. How to amend my 2011 tax return tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. How to amend my 2011 tax return Foreign tax credit Dual-status alien, Foreign tax credit. How to amend my 2011 tax return Nonresident alien, Foreign tax credit. How to amend my 2011 tax return Resident alien, Foreign tax credit. How to amend my 2011 tax return Forms, Form 8843. How to amend my 2011 tax return 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. How to amend my 2011 tax return , Foreign tax credit. How to amend my 2011 tax return , Foreign tax credit. How to amend my 2011 tax return 2063, Form 2063 2106, Deductible travel expenses. How to amend my 2011 tax return 2210, Penalty for failure to pay estimated income tax. How to amend my 2011 tax return 3903, Moving expenses. How to amend my 2011 tax return 4563, Residents of American Samoa. How to amend my 2011 tax return 4790 (see FinCEN 105) 6251, Alternative minimum tax. How to amend my 2011 tax return 8233, Employees and independent contractors. How to amend my 2011 tax return 8275, Disclosure statement. How to amend my 2011 tax return 8288, Credit for tax withheld. How to amend my 2011 tax return 8288-A, Credit for tax withheld. How to amend my 2011 tax return 8288-B, Withholding certificates. How to amend my 2011 tax return 8801, Credit for prior year minimum tax. How to amend my 2011 tax return 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. How to amend my 2011 tax return 8843, Form 8843. How to amend my 2011 tax return 8854, Reporting requirements. How to amend my 2011 tax return FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. How to amend my 2011 tax return W-7, Individual taxpayer identification number (ITIN). How to amend my 2011 tax return W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. How to amend my 2011 tax return G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. How to amend my 2011 tax return Resident alien, Head of household. How to amend my 2011 tax return Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. How to amend my 2011 tax return I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 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How to amend my 2011 tax return sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. How to amend my 2011 tax return Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. How to amend my 2011 tax return Exemptions for spouse and dependents, Students and business apprentices from India. How to amend my 2011 tax return Standard deduction, Students and business apprentices from India. How to amend my 2011 tax return Withholding allowances, Students and business apprentices from India. 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How to amend my 2011 tax return , Multi-level marketing. How to amend my 2011 tax return Municipal bonds, State and local government obligations. How to amend my 2011 tax return N National of the United States, Qualifying widow(er). How to amend my 2011 tax return , 5) Tax rates. How to amend my 2011 tax return , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. How to amend my 2011 tax return Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. How to amend my 2011 tax return Business expenses, Ordinary and necessary business expenses. How to amend my 2011 tax return Casualty and theft losses, Casualty and theft losses. How to amend my 2011 tax return Charitable contributions, Charitable contributions. How to amend my 2011 tax return Child care credit, Child and dependent care credit. 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How to amend my 2011 tax return How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How to amend my 2011 tax return Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. How to amend my 2011 tax return Losses, Losses. How to amend my 2011 tax return Married filing jointly, Married nonresident alien. How to amend my 2011 tax return Miscellaneous deductions, Job expenses and other miscellaneous deductions. How to amend my 2011 tax return Moving expenses, Moving expenses. How to amend my 2011 tax return Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). How to amend my 2011 tax return Standard deduction, Standard deduction. How to amend my 2011 tax return State and local income taxes, State and local income taxes. How to amend my 2011 tax return Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How to amend my 2011 tax return Tax withheld at source, Tax withheld at the source. How to amend my 2011 tax return Travel expenses, Travel expenses. How to amend my 2011 tax return Withholding from partnership income, Tax withheld on partnership income. How to amend my 2011 tax return Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. How to amend my 2011 tax return Registered, Obligations in registered form. How to amend my 2011 tax return Original issue discount, Original issue discount (OID). How to amend my 2011 tax return P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. How to amend my 2011 tax return Payment against U. How to amend my 2011 tax return S. How to amend my 2011 tax return tax, Payments Tax withheld at the source, Tax withheld at the source. How to amend my 2011 tax return Withholding from wages, Tax Withheld Penalties, Penalties. How to amend my 2011 tax return , Penalties Accuracy-related, Accuracy-related penalty. How to amend my 2011 tax return Failure to file, Filing late. How to amend my 2011 tax return Failure to pay, Paying tax late. How to amend my 2011 tax return Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. How to amend my 2011 tax return Fraud, Fraud. How to amend my 2011 tax return Frivolous tax submission, Frivolous tax submission. How to amend my 2011 tax return Negligence, Negligence or disregard. How to amend my 2011 tax return Substantial understatement of income tax, Substantial understatement of income tax. 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How to amend my 2011 tax return Q Qualified investment entity Distributions paid by, Qualified investment entities. How to amend my 2011 tax return R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. How to amend my 2011 tax return Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. How to amend my 2011 tax return Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. How to amend my 2011 tax return S. How to amend my 2011 tax return real property interest, U. How to amend my 2011 tax return S. How to amend my 2011 tax return real property interest. How to amend my 2011 tax return Real property income, Real property income. How to amend my 2011 tax return Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. How to amend my 2011 tax return Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. How to amend my 2011 tax return , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. How to amend my 2011 tax return Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. How to amend my 2011 tax return , Child tax credit. How to amend my 2011 tax return , Child tax credit. How to amend my 2011 tax return Defined, Resident Aliens Education credits, Education credits. 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How to amend my 2011 tax return Where to get, Where to get a sailing or departure permit. How to amend my 2011 tax return Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. How to amend my 2011 tax return Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. How to amend my 2011 tax return Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. How to amend my 2011 tax return Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). How to amend my 2011 tax return Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. How to amend my 2011 tax return Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. How to amend my 2011 tax return Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. How to amend my 2011 tax return State and local income taxes, State and local income taxes. How to amend my 2011 tax return Stocks, trading in, Trading in stocks, securities, and commodities. How to amend my 2011 tax return Student loan interest expense, Student loan interest expense. How to amend my 2011 tax return Students Alien status, Students. How to amend my 2011 tax return Engaged in U. How to amend my 2011 tax return S. How to amend my 2011 tax return business, Students and trainees. How to amend my 2011 tax return Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. How to amend my 2011 tax return Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. 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The How To Amend My 2011 Tax Return

How to amend my 2011 tax return 13. How to amend my 2011 tax return   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. How to amend my 2011 tax return Wage limit. How to amend my 2011 tax return Federal Income Tax WithholdingNew Form W-4 for 2014. How to amend my 2011 tax return Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. How to amend my 2011 tax return Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. How to amend my 2011 tax return  The employee tax rate for social security is 6. How to amend my 2011 tax return 2%. How to amend my 2011 tax return Previously, the employee tax rate for social security was 4. How to amend my 2011 tax return 2%. How to amend my 2011 tax return The employer tax rate for social security remains unchanged at 6. How to amend my 2011 tax return 2%. How to amend my 2011 tax return The social security wage base limit is $113,700. How to amend my 2011 tax return The Medicare tax rate is 1. How to amend my 2011 tax return 45% each for the employee and employer, unchanged from 2012. How to amend my 2011 tax return There is no wage base limit for Medicare tax. How to amend my 2011 tax return Additional Medicare Tax. How to amend my 2011 tax return  In addition to withholding Medicare tax at 1. How to amend my 2011 tax return 45%, you must withhold a 0. How to amend my 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend my 2011 tax return 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. How to amend my 2011 tax return Additional Medicare Tax is only imposed on the employee. How to amend my 2011 tax return There is no employer share of Additional Medicare Tax. How to amend my 2011 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How to amend my 2011 tax return 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. How to amend my 2011 tax return For more information on Additional Medicare Tax, visit IRS. How to amend my 2011 tax return gov and enter “Additional Medicare Tax” in the search box. How to amend my 2011 tax return Leave-based donation programs to aid victims of Hurricane Sandy. How to amend my 2011 tax return  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. How to amend my 2011 tax return The donated leave will not be included in the income or wages of the employee. How to amend my 2011 tax return The employer may deduct the cash payments as business expenses or charitable contributions. How to amend my 2011 tax return For more information, see Notice 2012-69, 2012-51 I. How to amend my 2011 tax return R. How to amend my 2011 tax return B. How to amend my 2011 tax return 712, available at www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/irb/2012-51_IRB/ar09. How to amend my 2011 tax return html. How to amend my 2011 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. How to amend my 2011 tax return  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. How to amend my 2011 tax return Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. How to amend my 2011 tax return 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. How to amend my 2011 tax return For more information, visit IRS. How to amend my 2011 tax return gov and enter “work opportunity credit” in the search box. How to amend my 2011 tax return What's New for 2014 Social security and Medicare tax for 2014. How to amend my 2011 tax return  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). How to amend my 2011 tax return The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). How to amend my 2011 tax return There is no limit on the amount of wages subject to Medicare tax. How to amend my 2011 tax return Reminders Additional employment tax information for farmers. How to amend my 2011 tax return  See Publication 51 (Circular A) for more detailed guidance on employment taxes. How to amend my 2011 tax return For the latest information about employment tax developments impacting farmers, go to www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/pub51. How to amend my 2011 tax return Correcting a previously filed Form 943. How to amend my 2011 tax return  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How to amend my 2011 tax return Form 943-X is filed separately from Form 943. How to amend my 2011 tax return For more information on correcting Form 943, see the Instructions for Form 943-X. How to amend my 2011 tax return Federal tax deposits must be made by electronic funds transfer. How to amend my 2011 tax return  You must use electronic funds transfer to make all federal tax deposits. How to amend my 2011 tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to amend my 2011 tax return 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. How to amend my 2011 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend my 2011 tax return EFTPS is a free service provided by the Department of Treasury. How to amend my 2011 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend my 2011 tax return For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to amend my 2011 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend my 2011 tax return eftps. How to amend my 2011 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend my 2011 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to amend my 2011 tax return Important Dates for 2014 You should take the action indicated by the dates listed. How to amend my 2011 tax return See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. How to amend my 2011 tax return Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. How to amend my 2011 tax return For these dates, see Publication 509, Tax Calendars (For use in 2014). How to amend my 2011 tax return Note. How to amend my 2011 tax return  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. How to amend my 2011 tax return A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. How to amend my 2011 tax return For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. How to amend my 2011 tax return See Private delivery services in Publication 51 (Circular A). How to amend my 2011 tax return Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. How to amend my 2011 tax return Statewide holidays no longer apply. How to amend my 2011 tax return For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). How to amend my 2011 tax return Fiscal year taxpayers. How to amend my 2011 tax return  The due dates listed below apply whether you use a calendar or a fiscal year. How to amend my 2011 tax return By January 31. How to amend my 2011 tax return   File Form 943 with the IRS. How to amend my 2011 tax return If you deposited all Form 943 taxes when due, you have 10 additional days to file. How to amend my 2011 tax return Furnish each employee with a completed Form W-2, Wage and Tax Statement. How to amend my 2011 tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to amend my 2011 tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. How to amend my 2011 tax return If you deposited all the FUTA tax when due, you have 10 additional days to file. How to amend my 2011 tax return File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. How to amend my 2011 tax return If you deposited all Form 945 taxes when due, you have 10 additional days to file. How to amend my 2011 tax return By February 15. How to amend my 2011 tax return  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. How to amend my 2011 tax return On February 16. How to amend my 2011 tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to amend my 2011 tax return 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. How to amend my 2011 tax return If the employee does not give you a new Form W-4, withhold taxes 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. How to amend my 2011 tax return 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. How to amend my 2011 tax return By February 28. How to amend my 2011 tax return   File paper Forms 1099 and 1096. How to amend my 2011 tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to amend my 2011 tax return S. How to amend my 2011 tax return Information Returns, with the IRS. How to amend my 2011 tax return For electronically filed returns, see By March 31 below. How to amend my 2011 tax return File paper Forms W-2 and W-3. How to amend my 2011 tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). How to amend my 2011 tax return For electronically filed returns, see By March 31 below. How to amend my 2011 tax return By March 31. How to amend my 2011 tax return   File electronic Forms W-2 and 1099. How to amend my 2011 tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to amend my 2011 tax return 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. How to amend my 2011 tax return socialsecurity. How to amend my 2011 tax return gov/employer. How to amend my 2011 tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. How to amend my 2011 tax return By April 30, July 31, October 31, and January 31. How to amend my 2011 tax return   Deposit FUTA taxes. How to amend my 2011 tax return Deposit FUTA tax due if it is more than $500. How to amend my 2011 tax return Before December 1. How to amend my 2011 tax return  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. How to amend my 2011 tax return Introduction You are generally required to withhold federal income tax from the wages of your employees. How to amend my 2011 tax return You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). How to amend my 2011 tax return You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend my 2011 tax return This chapter includes information about these taxes. How to amend my 2011 tax return You must also pay self-employment tax on your net earnings from farming. How to amend my 2011 tax return See chapter 12 for information on self-employment tax. How to amend my 2011 tax return Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. How to amend my 2011 tax return 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 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. How to amend my 2011 tax return Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. How to amend my 2011 tax return Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. How to amend my 2011 tax return Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. How to amend my 2011 tax return Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). How to amend my 2011 tax return Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). How to amend my 2011 tax return Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How to amend my 2011 tax return For more information, see Publication 51 (Circular A). How to amend my 2011 tax return Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How to amend my 2011 tax return This is so even when you give the employee freedom of action. How to amend my 2011 tax return What matters is that you have the right to control the details of how the services are performed. How to amend my 2011 tax return You are responsible for withholding and paying employment taxes for your employees. How to amend my 2011 tax return You are also required to file employment tax returns. How to amend my 2011 tax return These requirements do not apply to amounts that you pay to independent contractors. How to amend my 2011 tax return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How to amend my 2011 tax return If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. How to amend my 2011 tax return Special rules apply to crew leaders. How to amend my 2011 tax return See Crew Leaders , later. How to amend my 2011 tax return Employer identification number (EIN). How to amend my 2011 tax return   If you have employees, you must have an EIN. How to amend my 2011 tax return If you do not have an EIN, you may apply for one online. How to amend my 2011 tax return Go to IRS. How to amend my 2011 tax return gov and click on the Apply for an EIN Online link under Tools. How to amend my 2011 tax return You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How to amend my 2011 tax return The hours of operation for both numbers are Monday–Friday form 7:00 a. How to amend my 2011 tax return m. How to amend my 2011 tax return –7:00 p. How to amend my 2011 tax return m. How to amend my 2011 tax return local time (Alaska and Hawaii follow Pacific time). How to amend my 2011 tax return You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How to amend my 2011 tax return Employee's social security number (SSN). How to amend my 2011 tax return   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). How to amend my 2011 tax return Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). How to amend my 2011 tax return It is also available from the SSA's website at www. How to amend my 2011 tax return socialsecurity. How to amend my 2011 tax return gov. How to amend my 2011 tax return   The employee must furnish evidence of age, identity, and U. How to amend my 2011 tax return S. How to amend my 2011 tax return citizenship or lawful immigration status permitting employment with the Form SS-5. How to amend my 2011 tax return An employee who is age 18 or older must appear in person with this evidence at an SSA office. How to amend my 2011 tax return Form I-9. How to amend my 2011 tax return    You must verify that each new employee is legally eligible to work in the United States. How to amend my 2011 tax return This includes completing the Form I-9, Employment Eligibility Verification. How to amend my 2011 tax return Form I-9 is available from the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. How to amend my 2011 tax return Form I-9 is also available from the USCIS website at www. How to amend my 2011 tax return uscis. How to amend my 2011 tax return gov. How to amend my 2011 tax return You can also contact the USCIS at 1-800-375-5283 for more information. How to amend my 2011 tax return New hire reporting. How to amend my 2011 tax return   You are required to report any new employee to a designated state new hire registry. How to amend my 2011 tax return Many states accept a copy of Form W-4 with employer information added. How to amend my 2011 tax return Visit the Office of Child Support Enforcement website at www. How to amend my 2011 tax return acf. How to amend my 2011 tax return hhs. How to amend my 2011 tax return gov/programs/cse/newhire for more information. How to amend my 2011 tax return Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. How to amend my 2011 tax return However, certain exemptions may apply to wages paid to your child, spouse, or parent. How to amend my 2011 tax return Exemptions for your child. How to amend my 2011 tax return   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. How to amend my 2011 tax return However, see Nonexempt services of a child or spouse , later. How to amend my 2011 tax return Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. How to amend my 2011 tax return Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. How to amend my 2011 tax return Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. How to amend my 2011 tax return Exemptions for your spouse. How to amend my 2011 tax return   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. How to amend my 2011 tax return   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. How to amend my 2011 tax return Nonexempt services of a child or spouse. How to amend my 2011 tax return   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. How to amend my 2011 tax return A corporation, even if it is controlled by you. How to amend my 2011 tax return A partnership, even if you are a partner. How to amend my 2011 tax return This does not apply to wages paid to your child if each partner is a parent of the child. How to amend my 2011 tax return An estate or trust, even if it is the estate of a deceased parent. How to amend my 2011 tax return In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. How to amend my 2011 tax return Exemptions for your parent. How to amend my 2011 tax return   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. How to amend my 2011 tax return Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. How to amend my 2011 tax return You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. How to amend my 2011 tax return You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How to amend my 2011 tax return   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. How to amend my 2011 tax return Qualified joint venture. How to amend my 2011 tax return   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. How to amend my 2011 tax return For more information about qualified joint ventures, see chapter 12. How to amend my 2011 tax return Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. How to amend my 2011 tax return Social security and Medicare taxes. How to amend my 2011 tax return   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. How to amend my 2011 tax return The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. How to amend my 2011 tax return The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. How to amend my 2011 tax return Federal income tax withholding. How to amend my 2011 tax return   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. How to amend my 2011 tax return Federal unemployment (FUTA) tax. How to amend my 2011 tax return   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. How to amend my 2011 tax return The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. How to amend my 2011 tax return Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. How to amend my 2011 tax return   The farmer is the employer of workers furnished by a crew leader in all other situations. How to amend my 2011 tax return In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. How to amend my 2011 tax return For example, some farmers employ individuals to recruit farmworkers exclusively for them. How to amend my 2011 tax return Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. How to amend my 2011 tax return The farmer is the employer in these cases. How to amend my 2011 tax return For information about common-law employees, see section 1 of Publication 15-A. How to amend my 2011 tax return For information about crew leaders, see the Department of Labor website at www. How to amend my 2011 tax return dol. How to amend my 2011 tax return gov/whd/regs/compliance/whdfs49. How to amend my 2011 tax return htm. How to amend my 2011 tax return Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. How to amend my 2011 tax return You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). How to amend my 2011 tax return The $150 test applies separately to each farmworker that you employ. How to amend my 2011 tax return If you employ a family of workers, each member is treated separately. How to amend my 2011 tax return Do not count wages paid by other employers. How to amend my 2011 tax return You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). How to amend my 2011 tax return If the $2,500 test for the group is not met, the $150 test for an employee still applies. How to amend my 2011 tax return Exceptions. How to amend my 2011 tax return   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. How to amend my 2011 tax return However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. How to amend my 2011 tax return   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. How to amend my 2011 tax return   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. How to amend my 2011 tax return Religious exemption. How to amend my 2011 tax return   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. How to amend my 2011 tax return This exemption is available only if both the employee and the employer are members of the group or division. How to amend my 2011 tax return   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to amend my 2011 tax return Cash wages. How to amend my 2011 tax return   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. How to amend my 2011 tax return Cash wages include checks, money orders, and any kind of money or cash. How to amend my 2011 tax return   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. How to amend my 2011 tax return Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. How to amend my 2011 tax return For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. How to amend my 2011 tax return socialsecurity. How to amend my 2011 tax return gov. How to amend my 2011 tax return Noncash wages. How to amend my 2011 tax return    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. How to amend my 2011 tax return Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. How to amend my 2011 tax return However, they are subject to these taxes if the substance of the transaction is a cash payment. How to amend my 2011 tax return For information on lodging provided as a condition of employment, see Publication 15-B. How to amend my 2011 tax return   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. How to amend my 2011 tax return Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). How to amend my 2011 tax return Tax rates and social security wage limit. How to amend my 2011 tax return   For 2013, the employer and the employee will pay the following taxes. How to amend my 2011 tax return The employer and employee each pay 6. How to amend my 2011 tax return 2% of cash wages for social security tax (old-age, survivors, and disability insurance). How to amend my 2011 tax return The employer and employee each pay 1. How to amend my 2011 tax return 45% of cash wages for Medicare tax (hospital insurance). How to amend my 2011 tax return The employee pays 0. How to amend my 2011 tax return 9% of cash wages in excess of $200,000 for Additional Medicare Tax. How to amend my 2011 tax return Wage limit. How to amend my 2011 tax return   The limit on wages subject to the social security tax for 2013 is $113,700. How to amend my 2011 tax return There is no limit on wages subject to the Medicare tax. How to amend my 2011 tax return All covered wages are subject to the Medicare tax. How to amend my 2011 tax return Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. How to amend my 2011 tax return Paying employee's share. How to amend my 2011 tax return   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. How to amend my 2011 tax return It is additional income to the employee. How to amend my 2011 tax return You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. How to amend my 2011 tax return Example. How to amend my 2011 tax return Jane operates a small family fruit farm. How to amend my 2011 tax return She employs day laborers in the picking season to enable her to timely get her crop to market. How to amend my 2011 tax return She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. How to amend my 2011 tax return When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). How to amend my 2011 tax return For 2013, Jane paid Mary $1,000 during the year. How to amend my 2011 tax return Susan enters $1,076. How to amend my 2011 tax return 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. How to amend my 2011 tax return 50 social security and Medicare taxes paid for Mary). How to amend my 2011 tax return She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. How to amend my 2011 tax return Additional Medicare Tax. How to amend my 2011 tax return   In addition to withholding Medicare tax at 1. How to amend my 2011 tax return 45%, you must withhold a 0. How to amend my 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend my 2011 tax return 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. How to amend my 2011 tax return Additional Medicare Tax is only imposed on the employee. How to amend my 2011 tax return There is no employer share of Additional Medicare Tax. How to amend my 2011 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How to amend my 2011 tax return   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). How to amend my 2011 tax return For more information on Additional Medicare Tax, visit IRS. How to amend my 2011 tax return gov and enter “Additional Medicare Tax” in the search box. How to amend my 2011 tax return Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How to amend my 2011 tax return Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. How to amend my 2011 tax return The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. How to amend my 2011 tax return Form W-4. How to amend my 2011 tax return   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. How to amend my 2011 tax return In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. How to amend my 2011 tax return An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. How to amend my 2011 tax return   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. How to amend my 2011 tax return   You should give each new employee a Form W-4 as soon as you hire the employee. How to amend my 2011 tax return For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. How to amend my 2011 tax return Have the employee complete and return the form to you before the first payday. How to amend my 2011 tax return If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. How to amend my 2011 tax return New Form W-4 for 2014. How to amend my 2011 tax return   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. How to amend my 2011 tax return Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. How to amend my 2011 tax return You cannot accept substitute Forms W-4 developed by employees. How to amend my 2011 tax return How to figure withholding. How to amend my 2011 tax return   You can use one of several methods to determine the amount to withhold. How to amend my 2011 tax return The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. How to amend my 2011 tax return Publication 51 (Circular A) also contains additional information about federal income tax withholding. How to amend my 2011 tax return Nonemployee compensation. How to amend my 2011 tax return   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. How to amend my 2011 tax return However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. How to amend my 2011 tax return For more information, see the Instructions for Form 1099-MISC. How to amend my 2011 tax return Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. How to amend my 2011 tax return However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. How to amend my 2011 tax return You meet the notification requirement by giving each employee any of the following. How to amend my 2011 tax return Form W-2, which contains EIC notification on the back of Copy B. How to amend my 2011 tax return A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. How to amend my 2011 tax return Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). How to amend my 2011 tax return Your own written statement with the exact wording of Notice 797. How to amend my 2011 tax return For more information, see Publication 51 (Circular A). How to amend my 2011 tax return Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. How to amend my 2011 tax return You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. How to amend my 2011 tax return If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. How to amend my 2011 tax return You must also pay the employer's share of social security and Medicare taxes. How to amend my 2011 tax return There is no employer share of Additional Medicare Tax. How to amend my 2011 tax return Form 943. How to amend my 2011 tax return   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. How to amend my 2011 tax return Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). How to amend my 2011 tax return Deposits. How to amend my 2011 tax return   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. How to amend my 2011 tax return However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. How to amend my 2011 tax return   For more information on deposit rules, see Publication 51 (Circular A). How to amend my 2011 tax return Electronic deposit requirement. How to amend my 2011 tax return   You must use electronic funds transfer to make all federal tax deposits. How to amend my 2011 tax return Generally, electronic funds transfers are made using EFTPS. How to amend my 2011 tax return 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. How to amend my 2011 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend my 2011 tax return EFTPS is a free service provided by the Department of Treasury. How to amend my 2011 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend my 2011 tax return   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to amend my 2011 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend my 2011 tax return eftps. How to amend my 2011 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend my 2011 tax return Additional information about EFTPS is also available in Publication 966. How to amend my 2011 tax return Form W-2. How to amend my 2011 tax return   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. How to amend my 2011 tax return However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. How to amend my 2011 tax return The date the employee requests the form. How to amend my 2011 tax return The date you make your final payment of wages to the employee. How to amend my 2011 tax return Compensation paid to H-2A visa holders. How to amend my 2011 tax return   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. How to amend my 2011 tax return 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 (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to amend my 2011 tax return   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to amend my 2011 tax return In this case, the worker must give the employer a completed Form W-4. How to amend my 2011 tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to amend my 2011 tax return   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to amend my 2011 tax return 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. How to amend my 2011 tax return Trust fund recovery penalty. How to amend my 2011 tax return   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. How to amend my 2011 tax return A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. How to amend my 2011 tax return A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. How to amend my 2011 tax return   Willfully means voluntarily, consciously, and intentionally. How to amend my 2011 tax return Paying other expenses of the business instead of the taxes due is acting willfully. How to amend my 2011 tax return Consequences of treating an employee as an independent contractor. How to amend my 2011 tax return   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. How to amend my 2011 tax return See Publication 15-A for more information. How to amend my 2011 tax return Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. How to amend my 2011 tax return You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. How to amend my 2011 tax return You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. How to amend my 2011 tax return These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. How to amend my 2011 tax return See Family Employees , earlier. How to amend my 2011 tax return Alien farmworkers. How to amend my 2011 tax return   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. How to amend my 2011 tax return However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. How to amend my 2011 tax return Commodity wages. How to amend my 2011 tax return   Payments in kind for farm labor are not cash wages. How to amend my 2011 tax return Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. How to amend my 2011 tax return Tax rate and credit. How to amend my 2011 tax return   The gross FUTA tax rate is 6. How to amend my 2011 tax return 0% of the first $7,000 cash wages you pay to each employee during the year. How to amend my 2011 tax return However, you are given a credit of up to 5. How to amend my 2011 tax return 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. How to amend my 2011 tax return If your state tax rate (experience rate) is less than 5. How to amend my 2011 tax return 4%, you may still be allowed the full 5. How to amend my 2011 tax return 4% credit. How to amend my 2011 tax return   If you do not pay the state tax, you cannot take the credit. How to amend my 2011 tax return If you are exempt from state unemployment tax for any reason, the full 6. How to amend my 2011 tax return 0% rate applies. How to amend my 2011 tax return See the Instructions for Form 940 for additional information. How to amend my 2011 tax return More information. How to amend my 2011 tax return   For more information on FUTA tax, see Publication 51 (Circular A). How to amend my 2011 tax return Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. How to amend my 2011 tax return It must not be collected or deducted from the wages of your employees. How to amend my 2011 tax return Form 940. How to amend my 2011 tax return   Report FUTA tax on Form 940. How to amend my 2011 tax return The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). How to amend my 2011 tax return Deposits. How to amend my 2011 tax return   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. How to amend my 2011 tax return If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. How to amend my 2011 tax return You can add it to the tax for the next quarter. How to amend my 2011 tax return If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. How to amend my 2011 tax return If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. How to amend my 2011 tax return Electronic deposit requirement. How to amend my 2011 tax return   You must use electronic funds transfer to make all federal tax deposits. How to amend my 2011 tax return Generally, electronic funds transfers are made using EFTPS. How to amend my 2011 tax return 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. How to amend my 2011 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend my 2011 tax return EFTPS is a free service provided by the Department of Treasury. How to amend my 2011 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend my 2011 tax return   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to amend my 2011 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend my 2011 tax return eftps. How to amend my 2011 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend my 2011 tax return Additional information about EFTPS is also available in Publication 966. How to amend my 2011 tax return Prev  Up  Next   Home   More Online Publications