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How To File My 2012 Tax Return

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How To File My 2012 Tax Return

How to file my 2012 tax return Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. How to file my 2012 tax return They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. How to file my 2012 tax return CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. How to file my 2012 tax return Opening a CCF account. How to file my 2012 tax return   If you are a U. How to file my 2012 tax return S. How to file my 2012 tax return citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. How to file my 2012 tax return However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. How to file my 2012 tax return This agreement will establish the following. How to file my 2012 tax return Agreement vessels. How to file my 2012 tax return Eligible vessels named in the agreement that will be the basis for the deferral of income tax. How to file my 2012 tax return Planned use of withdrawals. How to file my 2012 tax return Use of CCF funds to acquire, build, or rebuild a vessel. How to file my 2012 tax return CCF depository. How to file my 2012 tax return Where your CCF funds will be held. How to file my 2012 tax return    You can request an application kit or get additional information from NMFS at the following address. How to file my 2012 tax return NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. How to file my 2012 tax return nmfs. How to file my 2012 tax return noaa. How to file my 2012 tax return gov/mb/financial_services/ccf. How to file my 2012 tax return htm. How to file my 2012 tax return    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. How to file my 2012 tax return 204). How to file my 2012 tax return Their fax number is (301) 713-1939. How to file my 2012 tax return Eligible vessels. How to file my 2012 tax return   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. How to file my 2012 tax return For each type, certain requirements must be met. How to file my 2012 tax return Vessel weighing 5 tons or more. How to file my 2012 tax return   To be considered eligible, the vessel must meet all the following requirements. How to file my 2012 tax return Be built or rebuilt in the United States. How to file my 2012 tax return Be documented under the laws of the United States. How to file my 2012 tax return Be used commercially in the fisheries of the United States. How to file my 2012 tax return Be operated in the foreign or domestic commerce of the United States. How to file my 2012 tax return Vessel weighing less than 5 tons. How to file my 2012 tax return   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. How to file my 2012 tax return Be built or rebuilt in the United States. How to file my 2012 tax return Be owned by a U. How to file my 2012 tax return S. How to file my 2012 tax return citizen. How to file my 2012 tax return Have a home port in the United States. How to file my 2012 tax return Be used commercially in the fisheries of the United States. How to file my 2012 tax return Deferring tax on CCF deposits and earnings. How to file my 2012 tax return   You can use a CCF account to defer income tax by taking the following actions. How to file my 2012 tax return Making deposits to your CCF account from taxable income. How to file my 2012 tax return Excluding from income deposits assigned to certain accounts (discussed later). How to file my 2012 tax return Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. How to file my 2012 tax return Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. How to file my 2012 tax return    Reporting requirements. How to file my 2012 tax return Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. How to file my 2012 tax return This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. How to file my 2012 tax return For more information, contact the NMFS at the address or phone number given earlier. How to file my 2012 tax return Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. How to file my 2012 tax return Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. How to file my 2012 tax return Capital account. How to file my 2012 tax return   The capital account consists primarily of amounts attributable to the following items. How to file my 2012 tax return Allowable depreciation deductions for agreement vessels. How to file my 2012 tax return Any nontaxable return of capital from either (a) or (b), below. How to file my 2012 tax return The sale or other disposition of agreement vessels. How to file my 2012 tax return Insurance or indemnity proceeds attributable to agreement vessels. How to file my 2012 tax return Any tax-exempt interest earned on state or local bonds in your CCF account. How to file my 2012 tax return Capital gain account. How to file my 2012 tax return   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. How to file my 2012 tax return Any capital gain from either of the following sources. How to file my 2012 tax return The sale or other disposition of agreement vessels held for more than 6 months. How to file my 2012 tax return Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. How to file my 2012 tax return Any capital gain from assets held in your CCF account for more than 6 months. How to file my 2012 tax return Ordinary income account. How to file my 2012 tax return   The ordinary income account consists of amounts attributable to the following items. How to file my 2012 tax return Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. How to file my 2012 tax return Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. How to file my 2012 tax return The sale or other disposition of agreement vessels held for 6 months or less. How to file my 2012 tax return Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. How to file my 2012 tax return Any capital gain from assets held in your CCF account for 6 months or less. How to file my 2012 tax return Any ordinary income (such as depreciation recapture) from either of the following sources. How to file my 2012 tax return The sale or other disposition of agreement vessels. How to file my 2012 tax return Insurance or indemnity proceeds attributable to agreement vessels. How to file my 2012 tax return Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. How to file my 2012 tax return Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. How to file my 2012 tax return Capital gains. How to file my 2012 tax return   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. How to file my 2012 tax return This treatment applies to either of the following transactions. How to file my 2012 tax return The sale or other disposition of an agreement vessel. How to file my 2012 tax return The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How to file my 2012 tax return Depreciation recapture. How to file my 2012 tax return   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. How to file my 2012 tax return This treatment applies to either of the following transactions. How to file my 2012 tax return The sale or other disposition of an agreement vessel. How to file my 2012 tax return The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How to file my 2012 tax return Earnings from operations. How to file my 2012 tax return   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. How to file my 2012 tax return You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). How to file my 2012 tax return Next to line 43, write “CCF” and the amount of the deposits. How to file my 2012 tax return Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). How to file my 2012 tax return If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. How to file my 2012 tax return When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. How to file my 2012 tax return Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. How to file my 2012 tax return Self-employment tax. How to file my 2012 tax return   You must use your net profit or loss from your fishing business to figure your self-employment tax. How to file my 2012 tax return Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. How to file my 2012 tax return    Partnerships and S corporations. How to file my 2012 tax return The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). How to file my 2012 tax return   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). How to file my 2012 tax return Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. How to file my 2012 tax return However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. How to file my 2012 tax return Capital gains. How to file my 2012 tax return   Do not report any capital gains from the sale of capital assets held in your CCF account. How to file my 2012 tax return This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. How to file my 2012 tax return However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. How to file my 2012 tax return ” Interest and dividends. How to file my 2012 tax return   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. How to file my 2012 tax return However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. How to file my 2012 tax return ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. How to file my 2012 tax return ” Then, subtract the same amounts from the list and identify them as “CCF deposits. How to file my 2012 tax return ” Tax-exempt interest. How to file my 2012 tax return   Do not report tax-exempt interest from state or local bonds you held in your CCF account. How to file my 2012 tax return You are not required to report this interest on Form 1040, line 8b. How to file my 2012 tax return Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. How to file my 2012 tax return Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. How to file my 2012 tax return Acquiring, building, or rebuilding qualified vessels (defined next). How to file my 2012 tax return Making principal payments on the mortgage of a qualified vessel. How to file my 2012 tax return NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. How to file my 2012 tax return NMFS will approve amounts withdrawn to purchase trawl nets. How to file my 2012 tax return Qualified vessel. How to file my 2012 tax return   This is any vessel that meets all of the following requirements. How to file my 2012 tax return The vessel was built or rebuilt in the United States. How to file my 2012 tax return The vessel is documented under the laws of the United States. How to file my 2012 tax return The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. How to file my 2012 tax return How to determine the source of qualified withdrawals. How to file my 2012 tax return   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. How to file my 2012 tax return The capital account. How to file my 2012 tax return The capital gain account. How to file my 2012 tax return The ordinary income account. How to file my 2012 tax return Excluding qualified withdrawals from tax. How to file my 2012 tax return   Do not report on your income tax return any qualified withdrawals from your CCF account. How to file my 2012 tax return Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. How to file my 2012 tax return Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. How to file my 2012 tax return Qualified withdrawals are defined under Qualified Withdrawals, earlier. How to file my 2012 tax return Examples. How to file my 2012 tax return   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. How to file my 2012 tax return Amounts remaining in a CCF account upon termination of your agreement with NMFS. How to file my 2012 tax return Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. How to file my 2012 tax return Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. How to file my 2012 tax return You will generally be given 3 years to revise your plans to cover this excess balance. How to file my 2012 tax return Amounts you leave in your account for more than 25 years. How to file my 2012 tax return There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. How to file my 2012 tax return How to determine the source of nonqualified withdrawals. How to file my 2012 tax return    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. How to file my 2012 tax return The ordinary income account. How to file my 2012 tax return The capital gain account. How to file my 2012 tax return The capital account. How to file my 2012 tax return Paying tax on nonqualified withdrawals. How to file my 2012 tax return   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. How to file my 2012 tax return However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. How to file my 2012 tax return    Partnerships and S corporations. How to file my 2012 tax return Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). How to file my 2012 tax return Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. How to file my 2012 tax return Interest. How to file my 2012 tax return   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. How to file my 2012 tax return The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. How to file my 2012 tax return The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. How to file my 2012 tax return The interest rate on the nonqualified withdrawal is simple interest. How to file my 2012 tax return The rate is subject to change annually and is published in the Federal Register. How to file my 2012 tax return    You also can call NMFS at (301) 713-2393 (ext. How to file my 2012 tax return 204) to get the current interest rate. How to file my 2012 tax return Interest deduction. How to file my 2012 tax return   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. How to file my 2012 tax return Reporting the additional tax and interest. How to file my 2012 tax return   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. How to file my 2012 tax return Include the tax and interest on Form 1040, line 63 (for 2005). How to file my 2012 tax return To the left of line 63, write in the amount of tax and interest and “CCF. How to file my 2012 tax return ” Tax benefit rule. How to file my 2012 tax return   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. How to file my 2012 tax return The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. How to file my 2012 tax return That part is allowed as a net operating loss deduction. How to file my 2012 tax return More Information This section briefly discussed the CCF program. How to file my 2012 tax return For more detailed information, see the following legislative authorities. How to file my 2012 tax return Section 607 of the Merchant Marine Act of 1936, as amended (46 U. How to file my 2012 tax return S. How to file my 2012 tax return C. How to file my 2012 tax return 1177). How to file my 2012 tax return Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. How to file my 2012 tax return F. How to file my 2012 tax return R. How to file my 2012 tax return , Part 259). How to file my 2012 tax return Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. How to file my 2012 tax return F. How to file my 2012 tax return R. How to file my 2012 tax return , Part 3). How to file my 2012 tax return Section 7518 of the Internal Revenue Code (IRC 7518). How to file my 2012 tax return The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. How to file my 2012 tax return Also, see their web page at www. How to file my 2012 tax return nmfs. How to file my 2012 tax return noaa. How to file my 2012 tax return gov/mb/financial_services/ccf. How to file my 2012 tax return htm. How to file my 2012 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file my 2012 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. How to file my 2012 tax return Contacting your Taxpayer Advocate. How to file my 2012 tax return   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How to file my 2012 tax return   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How to file my 2012 tax return While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How to file my 2012 tax return   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/advocate. How to file my 2012 tax return   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). How to file my 2012 tax return Free tax services. How to file my 2012 tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file my 2012 tax return It contains a list of free tax publications and an index of tax topics. How to file my 2012 tax return It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file my 2012 tax return Internet. How to file my 2012 tax return You can access the IRS website 24 hours a day, 7 days a week, at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov to: E-file your return. How to file my 2012 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file my 2012 tax return Check the status of your refund. How to file my 2012 tax return Click on Where's My Refund. How to file my 2012 tax return Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file my 2012 tax return Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. How to file my 2012 tax return Download forms, instructions, and publications. How to file my 2012 tax return Order IRS products online. How to file my 2012 tax return Research your tax questions online. How to file my 2012 tax return Search publications online by topic or keyword. How to file my 2012 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. How to file my 2012 tax return Figure your withholding allowances using our Form W-4 calculator. How to file my 2012 tax return Sign up to receive local and national tax news by email. How to file my 2012 tax return Get information on starting and operating a small business. How to file my 2012 tax return Phone. How to file my 2012 tax return Many services are available by phone. How to file my 2012 tax return Ordering forms, instructions, and publications. How to file my 2012 tax return Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. How to file my 2012 tax return You should receive your order within 10 days. How to file my 2012 tax return Asking tax questions. How to file my 2012 tax return Call the IRS with your tax questions at 1-800-829-1040. How to file my 2012 tax return Solving problems. How to file my 2012 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file my 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file my 2012 tax return Call your local Taxpayer Assistance Center for an appointment. How to file my 2012 tax return To find the number, go to www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file my 2012 tax return TTY/TDD equipment. How to file my 2012 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file my 2012 tax return TeleTax topics. How to file my 2012 tax return Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. How to file my 2012 tax return Refund information. How to file my 2012 tax return If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. How to file my 2012 tax return Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to file my 2012 tax return Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. How to file my 2012 tax return Evaluating the quality of our telephone services. How to file my 2012 tax return To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file my 2012 tax return One method is for a second IRS representative to sometimes listen in on or record telephone calls. How to file my 2012 tax return Another is to ask some callers to complete a short survey at the end of the call. How to file my 2012 tax return Walk-in. How to file my 2012 tax return Many products and services are available on a walk-in basis. How to file my 2012 tax return Products. How to file my 2012 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file my 2012 tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. How to file my 2012 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file my 2012 tax return Services. How to file my 2012 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file my 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file my 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file my 2012 tax return No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file my 2012 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file my 2012 tax return To find the number, go to www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file my 2012 tax return Mail. How to file my 2012 tax return You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. How to file my 2012 tax return National Distribution Center P. How to file my 2012 tax return O. How to file my 2012 tax return Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. How to file my 2012 tax return You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. How to file my 2012 tax return The first release ships in late December and the final release ships in late February. How to file my 2012 tax return Current-year forms, instructions, and publications. How to file my 2012 tax return Prior-year forms, instructions, and publications. How to file my 2012 tax return Tax Map: an electronic research tool and finding aid. How to file my 2012 tax return Tax law frequently asked questions (FAQs). How to file my 2012 tax return Tax Topics from the IRS telephone response system. How to file my 2012 tax return Fill-in, print, and save features for most tax forms. How to file my 2012 tax return Internal Revenue Bulletins. How to file my 2012 tax return Toll-free and email technical support. How to file my 2012 tax return Buy the CD-ROM from National Technical Information Service (NTIS) at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). How to file my 2012 tax return CD-ROM for small businesses. How to file my 2012 tax return Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. How to file my 2012 tax return This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How to file my 2012 tax return All the business tax forms, instructions, and publications needed to successfully manage a business. How to file my 2012 tax return Tax law changes. How to file my 2012 tax return IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. How to file my 2012 tax return Web links to various government agencies, business associations, and IRS organizations. How to file my 2012 tax return “Rate the Product” survey—your opportunity to suggest changes for future editions. How to file my 2012 tax return An updated version of this CD is available each year in early April. How to file my 2012 tax return You can get a free copy by calling 1-800-829-3676 or by visiting www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/smallbiz. How to file my 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP297C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How can I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request 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 here.


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 how to file electronically.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP297C, Page 1

Notice CP297C, Page 2

Notice CP297C, Page 3

Notice CP297C, Page 4

Notice CP297C, Page 5

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: 27-Jan-2014

The How To File My 2012 Tax Return

How to file my 2012 tax return Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/pub15. How to file my 2012 tax return What's New Social security and Medicare tax for 2014. How to file my 2012 tax return  The social security tax rate is 6. How to file my 2012 tax return 2% each for the employee and employer, unchanged from 2013. How to file my 2012 tax return The social security wage base limit is $117,000. How to file my 2012 tax return The Medicare tax rate is 1. How to file my 2012 tax return 45% each for the employee and employer, unchanged from 2013. How to file my 2012 tax return There is no wage base limit for Medicare tax. How to file my 2012 tax return 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. How to file my 2012 tax return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. How to file my 2012 tax return 2014 withholdng tables. How to file my 2012 tax return  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. How to file my 2012 tax return Withholding allowance. How to file my 2012 tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file my 2012 tax return Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). How to file my 2012 tax return  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. How to file my 2012 tax return A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. How to file my 2012 tax return For more information see Notice 2013-77, 2013-50 I. How to file my 2012 tax return R. How to file my 2012 tax return B. How to file my 2012 tax return 632, available at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/irb/2013-50_IRB/ar10. How to file my 2012 tax return html. How to file my 2012 tax return Change of responsible party. How to file my 2012 tax return  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. How to file my 2012 tax return Form 8822-B must be filed within 60 days of the change. How to file my 2012 tax return 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. How to file my 2012 tax return For a definition of “responsible party,” see the Form 8822-B instructions. How to file my 2012 tax return Same-sex marriage. How to file my 2012 tax return  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. How to file my 2012 tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file my 2012 tax return R. How to file my 2012 tax return B. How to file my 2012 tax return 201, available at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/irb/2013-38_IRB/ar07. How to file my 2012 tax return html. How to file my 2012 tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to file my 2012 tax return Notice 2013-61, 2013-44 I. How to file my 2012 tax return R. How to file my 2012 tax return B. How to file my 2012 tax return 432, is available at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/irb/2013-44_IRB/ar10. How to file my 2012 tax return html. How to file my 2012 tax return Reminders Additional Medicare Tax withholding. How to file my 2012 tax return  In addition to withholding Medicare tax at 1. How to file my 2012 tax return 45%, you must withhold a 0. How to file my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file my 2012 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 file my 2012 tax return Additional Medicare Tax is only imposed on the employee. How to file my 2012 tax return There is no employer share of Additional Medicare Tax. How to file my 2012 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 withholding threshold. How to file my 2012 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. How to file my 2012 tax return For more information on Additional Medicare Tax, visit IRS. How to file my 2012 tax return gov and enter “Additional Medicare Tax” in the search box. How to file my 2012 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file my 2012 tax return  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. How to file my 2012 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 file my 2012 tax return For more information, visit IRS. How to file my 2012 tax return gov and enter “work opportunity tax credit” in the search box. How to file my 2012 tax return Outsourcing payroll duties. How to file my 2012 tax return  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. How to file my 2012 tax return The employer remains responsible if the third party fails to perform any required action. How to file my 2012 tax return 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. How to file my 2012 tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file my 2012 tax return COBRA premium assistance credit. How to file my 2012 tax return  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. How to file my 2012 tax return See COBRA premium assistance credit under Introduction. How to file my 2012 tax return Federal tax deposits must be made by electronic funds transfer. How to file my 2012 tax return  You must use electronic funds transfer to make all federal tax deposits. How to file my 2012 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file my 2012 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 file my 2012 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file my 2012 tax return EFTPS is a free service provided by the Department of Treasury. How to file my 2012 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file my 2012 tax return For more information on making federal tax deposits, see How To Deposit in section 11. How to file my 2012 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to file my 2012 tax return eftps. How to file my 2012 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file my 2012 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file my 2012 tax return You must receive written notice from the IRS to file Form 944. How to file my 2012 tax return  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. How to file my 2012 tax return S. How to file my 2012 tax return Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. How to file my 2012 tax return You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. How to file my 2012 tax return For more information on requesting to file Form 944, visit IRS. How to file my 2012 tax return gov and enter “file employment taxes annually” in the search box. How to file my 2012 tax return Employers can request to file Forms 941 instead of Form 944. How to file my 2012 tax return  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. How to file my 2012 tax return You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. How to file my 2012 tax return For more information on requesting to file Form 944, visit IRS. How to file my 2012 tax return gov and enter “file employment taxes annually” in the search box. How to file my 2012 tax return Aggregate Form 941 filers. How to file my 2012 tax return  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. How to file my 2012 tax return Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. How to file my 2012 tax return To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. How to file my 2012 tax return Aggregate Form 940 filers. How to file my 2012 tax return  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to file my 2012 tax return Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. How to file my 2012 tax return To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. How to file my 2012 tax return Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. How to file my 2012 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. How to file my 2012 tax return Spend less time and worry about taxes and more time running your business. How to file my 2012 tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file my 2012 tax return For e-file, visit www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/efile for additional information. How to file my 2012 tax return For EFTPS, visit www. How to file my 2012 tax return eftps. How to file my 2012 tax return gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). How to file my 2012 tax return For electronic filing of Forms W-2, Wage and Tax Statement, visit www. How to file my 2012 tax return socialsecurity. How to file my 2012 tax return gov/employer. How to file my 2012 tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file my 2012 tax return If a valid EIN is not provided, the return or payment will not be processed. How to file my 2012 tax return This may result in penalties and delays in processing your return or payment. How to file my 2012 tax return Electronic funds withdrawal (EFW). How to file my 2012 tax return  If you file Form 940, Form 941, Form 944, or Form 945 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. How to file my 2012 tax return However, do not use EFW to make federal tax deposits. How to file my 2012 tax return For more information on paying your taxes using EFW, visit the IRS website at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/e-pay. How to file my 2012 tax return A fee may be charged to file electronically. How to file my 2012 tax return Credit or debit card payments. How to file my 2012 tax return  For information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/e-pay. How to file my 2012 tax return However, do not use credit or debit cards to make federal tax deposits. How to file my 2012 tax return Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. How to file my 2012 tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to file my 2012 tax return 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. How to file my 2012 tax return Hiring New Employees Eligibility for employment. How to file my 2012 tax return  You must verify that each new employee is legally eligible to work in the United States. How to file my 2012 tax return This includes completing the U. How to file my 2012 tax return S. How to file my 2012 tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to file my 2012 tax return You can get the form from USCIS offices or by calling 1-800-870-3676. How to file my 2012 tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to file my 2012 tax return uscis. How to file my 2012 tax return gov for more information. How to file my 2012 tax return New hire reporting. How to file my 2012 tax return  You are required to report any new employee to a designated state new hire registry. How to file my 2012 tax return 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. How to file my 2012 tax return Many states accept a copy of Form W-4 with employer information added. How to file my 2012 tax return Visit the Office of Child Support Enforcement website at www. How to file my 2012 tax return acf. How to file my 2012 tax return hhs. How to file my 2012 tax return gov/programs/cse/newhire for more information. How to file my 2012 tax return W-4 request. How to file my 2012 tax return  Ask each new employee to complete the 2014 Form W-4. How to file my 2012 tax return See section 9. How to file my 2012 tax return Name and social security number. How to file my 2012 tax return  Record each new employee's name and number from his or her social security card. How to file my 2012 tax return Any employee without a social security card should apply for one. How to file my 2012 tax return See section 4. How to file my 2012 tax return Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. How to file my 2012 tax return  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. How to file my 2012 tax return Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. How to file my 2012 tax return Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. How to file my 2012 tax return See section 13 for more information. How to file my 2012 tax return Income tax withholding. How to file my 2012 tax return  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. How to file my 2012 tax return If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. How to file my 2012 tax return Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. How to file my 2012 tax return Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. How to file my 2012 tax return See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. How to file my 2012 tax return Publication 15-A includes information about withholding on pensions and annuities. How to file my 2012 tax return Zero wage return. How to file my 2012 tax return  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. How to file my 2012 tax return The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/efile. How to file my 2012 tax return Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. How to file my 2012 tax return Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. How to file my 2012 tax return Each item in this list has a page reference to a more detailed discussion in this publication. How to file my 2012 tax return   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. How to file my 2012 tax return 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. How to file my 2012 tax return 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 you file (for example, Instructions for Form 1099-MISC). How to file my 2012 tax return Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. How to file my 2012 tax return See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. How to file my 2012 tax return If you file 250 or more Forms 1099, you must file them electronically. How to file my 2012 tax return If you file 250 or more Forms W-2, you must file them electronically. How to file my 2012 tax return SSA will not accept Forms W-2 and W-3 filed on magnetic media. How to file my 2012 tax return Information reporting customer service site. How to file my 2012 tax return  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. How to file my 2012 tax return If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How to file my 2012 tax return The center can also be reached by email at mccirp@irs. How to file my 2012 tax return gov. How to file my 2012 tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to file my 2012 tax return Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. How to file my 2012 tax return Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. How to file my 2012 tax return Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. How to file my 2012 tax return Military retirement. How to file my 2012 tax return Gambling winnings. How to file my 2012 tax return Indian gaming profits. How to file my 2012 tax return Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. How to file my 2012 tax return Payments subject to backup withholding. How to file my 2012 tax return For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. How to file my 2012 tax return All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. How to file my 2012 tax return Distributions from nonqualified pension plans and deferred compensation plans. How to file my 2012 tax return  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. How to file my 2012 tax return However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file my 2012 tax return ; income tax withheld must be reported on Form 945. How to file my 2012 tax return Backup withholding. How to file my 2012 tax return  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). How to file my 2012 tax return This withholding is referred to as “backup withholding. How to file my 2012 tax return ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. How to file my 2012 tax return In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. How to file my 2012 tax return Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. How to file my 2012 tax return You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. How to file my 2012 tax return You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. How to file my 2012 tax return The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. How to file my 2012 tax return For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). How to file my 2012 tax return Recordkeeping Keep all records of employment taxes for at least 4 years. How to file my 2012 tax return These should be available for IRS review. How to file my 2012 tax return Your records should include the following information. How to file my 2012 tax return Your EIN. How to file my 2012 tax return Amounts and dates of all wage, annuity, and pension payments. How to file my 2012 tax return Amounts of tips reported to you by your employees. How to file my 2012 tax return Records of allocated tips. How to file my 2012 tax return The fair market value of in-kind wages paid. How to file my 2012 tax return Names, addresses, social security numbers, and occupations of employees and recipients. How to file my 2012 tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to file my 2012 tax return Dates of employment for each employee. How to file my 2012 tax return 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 payors made to them. How to file my 2012 tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). How to file my 2012 tax return Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). How to file my 2012 tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to file my 2012 tax return Copies of returns filed and confirmation numbers. How to file my 2012 tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to file my 2012 tax return Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. How to file my 2012 tax return Do not mail Form 8822-B with your employment tax return. How to file my 2012 tax return Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. How to file my 2012 tax return The list includes only the following: DHL Express (DHL): DHL Same Day Service. How to file my 2012 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file my 2012 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file my 2012 tax return M. How to file my 2012 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file my 2012 tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file my 2012 tax return gov and enter “private delivery service” in the search box. How to file my 2012 tax return Your private delivery service can tell you how to get written proof of the mailing date. How to file my 2012 tax return   Private delivery services cannot deliver items to P. How to file my 2012 tax return O. How to file my 2012 tax return boxes. How to file my 2012 tax return You must use the U. How to file my 2012 tax return S. How to file my 2012 tax return Postal Service to mail any item to an IRS P. How to file my 2012 tax return O. How to file my 2012 tax return box address. How to file my 2012 tax return Telephone Help Tax questions. How to file my 2012 tax return   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. How to file my 2012 tax return Help for people with disabilities. How to file my 2012 tax return  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. How to file my 2012 tax return You may also use this number for assistance with unresolved tax problems. How to file my 2012 tax return Recorded tax information (TeleTax). How to file my 2012 tax return  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. How to file my 2012 tax return You can listen to up to three topics on each call you make. How to file my 2012 tax return Touch-Tone service is available 24 hours a day, 7 days a week. How to file my 2012 tax return TeleTax topics are also available on the IRS website at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/taxtopics. How to file my 2012 tax return Most tax topics listed below are also available in Spanish. How to file my 2012 tax return For a complete list of TeleTax topics in Spanish, visit the IRS website at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. How to file my 2012 tax return A list of employment tax topics is provided next. How to file my 2012 tax return Select, by number, the topic you want to hear and call 1-800-829-4477. How to file my 2012 tax return For the directory of all topics, select Topic 123. How to file my 2012 tax return Teletax Topics Topic No. How to file my 2012 tax return Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. How to file my 2012 tax return Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. How to file my 2012 tax return  Visit the IRS website at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/businesses and click on the Employment Taxes link under Businesses Topics. How to file my 2012 tax return Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/businesses. How to file my 2012 tax return To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. How to file my 2012 tax return You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). How to file my 2012 tax return 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. How to file my 2012 tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at www. How to file my 2012 tax return socialsecurity. How to file my 2012 tax return gov/employer to register for Business Services Online. How to file my 2012 tax return You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. How to file my 2012 tax return In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. How to file my 2012 tax return Form W-3 will be created for you based on your Forms W-2. How to file my 2012 tax return Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. How to file my 2012 tax return There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. How to file my 2012 tax return See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. How to file my 2012 tax return Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file my 2012 tax return The penalty is $25 or 2% of the payment, whichever is more. How to file my 2012 tax return However, the penalty on dishonored payments of $24. How to file my 2012 tax return 99 or less is an amount equal to the payment. How to file my 2012 tax return For example, a dishonored payment of $18 is charged a penalty of $18. How to file my 2012 tax return Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file my 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file my 2012 tax return 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. How to file my 2012 tax return Calendar The following is a list of important dates. How to file my 2012 tax return Also see Publication 509, Tax Calendars. How to file my 2012 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, use the next business day. How to file my 2012 tax return 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. How to file my 2012 tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file my 2012 tax return See Deposits on Business Days Only in section 11. How to file my 2012 tax return 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. How to file my 2012 tax return S. How to file my 2012 tax return Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. How to file my 2012 tax return See Private Delivery Services under Reminders for more information. How to file my 2012 tax return Introduction This publication explains your tax responsibilities as an employer. How to file my 2012 tax return It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. How to file my 2012 tax return It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. How to file my 2012 tax return This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. How to file my 2012 tax return References to “income tax” in this guide apply only to “federal” income tax. How to file my 2012 tax return Contact your state or local tax department to determine if their rules are different. How to file my 2012 tax return Additional employment tax information is available in Publication 15-A. How to file my 2012 tax return Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. How to file my 2012 tax return 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. How to file my 2012 tax return Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. How to file my 2012 tax return Income tax. How to file my 2012 tax return Social security tax. How to file my 2012 tax return Medicare tax. How to file my 2012 tax return FUTA tax. How to file my 2012 tax return There are exceptions to these requirements. How to file my 2012 tax return See section 15 for guidance. How to file my 2012 tax return Railroad retirement taxes are explained in the Instructions for Form CT-1. How to file my 2012 tax return Comments and suggestions. How to file my 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. How to file my 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. How to file my 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file my 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file my 2012 tax return   You can also send us comments from www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/formspubs. How to file my 2012 tax return Click on More Information and then click on Comment on Tax Forms and Publications. How to file my 2012 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How to file my 2012 tax return Federal Government employers. How to file my 2012 tax return   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. How to file my 2012 tax return State and local government employers. How to file my 2012 tax return   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. How to file my 2012 tax return Most elected and appointed public officials of state or local governments are employees under common law rules. How to file my 2012 tax return See chapter 3 of Publication 963, Federal-State Reference Guide. How to file my 2012 tax return In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. How to file my 2012 tax return See section 15 for more information on the exceptions. How to file my 2012 tax return   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/pub/irs-irbs/irb00-06. How to file my 2012 tax return pdf. How to file my 2012 tax return   You can get information on reporting and social security coverage from your local IRS office. How to file my 2012 tax return If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. How to file my 2012 tax return To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. How to file my 2012 tax return ncsssa. How to file my 2012 tax return org. How to file my 2012 tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file my 2012 tax return   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file my 2012 tax return 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. How to file my 2012 tax return See Regulations sections 1. How to file my 2012 tax return 1361-4(a)(7) and 301. How to file my 2012 tax return 7701-2(c)(2)(iv). How to file my 2012 tax return COBRA premium assistance credit. How to file my 2012 tax return   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. How to file my 2012 tax return 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. How to file my 2012 tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to file my 2012 tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to file my 2012 tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to file my 2012 tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to file my 2012 tax return   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. How to file my 2012 tax return 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. How to file my 2012 tax return   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. How to file my 2012 tax return The assistance for the coverage can last up to 15 months. How to file my 2012 tax return   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. How to file my 2012 tax return For more information see Notice 2009-27, 2009-16 I. How to file my 2012 tax return R. How to file my 2012 tax return B. How to file my 2012 tax return 838, available at www. How to file my 2012 tax return irs. How to file my 2012 tax return gov/irb/2009-16_irb/ar09. How to file my 2012 tax return html. How to file my 2012 tax return   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. How to file my 2012 tax return   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. How to file my 2012 tax return The reimbursement is made through a credit against the employer's employment tax liabilities. How to file my 2012 tax return For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. How to file my 2012 tax return The credit is treated as a deposit made on the first day of the return period (quarter or year). How to file my 2012 tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to file my 2012 tax return 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. How to file my 2012 tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to file my 2012 tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. How to file my 2012 tax return 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. How to file my 2012 tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. How to file my 2012 tax return 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. How to file my 2012 tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to file my 2012 tax return A record of the 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. How to file my 2012 tax return   For more information, visit IRS. How to file my 2012 tax return gov and enter “COBRA” in the search box. How to file my 2012 tax return Prev  Up  Next   Home   More Online Publications