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How To File State Income Tax

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How To File State Income Tax

How to file state income tax Publication 936 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. How to file state income tax Tax questions. How to file state income tax Useful Items - You may want to see: Reminders Future developments. How to file state income tax  For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www. How to file state income tax irs. How to file state income tax gov/pub936. How to file state income tax Photographs of missing children. How to file state income tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file state income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file state income tax 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 state income tax Introduction This publication discusses the rules for deducting home mortgage interest. How to file state income tax Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. How to file state income tax It also explains how to report deductible interest on your tax return. How to file state income tax Part II explains how your deduction for home mortgage interest may be limited. How to file state income tax It contains Table 1, which is a worksheet you can use to figure the limit on your deduction. How to file state income tax Comments and suggestions. How to file state income tax   We welcome your comments about this publication and your suggestions for future editions. How to file state income tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file state income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file state income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file state income tax   You can send your comments from www. How to file state income tax irs. How to file state income tax gov/formspubs. How to file state income tax Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file state income tax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file state income tax Ordering forms and publications. How to file state income tax   Visit www. How to file state income tax irs. How to file state income tax gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file state income tax Internal Revenue Service 1201 N. How to file state income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file state income tax   If you have a tax question, check the information available on IRS. How to file state income tax gov or call 1-800-829-1040. How to file state income tax We cannot answer tax questions sent to either of the above addresses. How to file state income tax Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 530 Tax Information for Homeowners 535 Business Expenses   See How To Get Tax Help near the end of this publication, for information about getting these publications. How to file state income tax Prev  Up  Next   Home   More Online Publications
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The How To File State Income Tax

How to file state income tax 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 state income tax irs. How to file state income tax gov/pub15. How to file state income tax What's New Social security and Medicare tax for 2014. How to file state income tax  The social security tax rate is 6. How to file state income tax 2% each for the employee and employer, unchanged from 2013. How to file state income tax The social security wage base limit is $117,000. How to file state income tax The Medicare tax rate is 1. How to file state income tax 45% each for the employee and employer, unchanged from 2013. How to file state income tax There is no wage base limit for Medicare tax. How to file state income tax 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 state income tax 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 state income tax 2014 withholdng tables. How to file state income tax  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. How to file state income tax Withholding allowance. How to file state income tax  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file state income tax Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). How to file state income tax  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. How to file state income tax A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. How to file state income tax For more information see Notice 2013-77, 2013-50 I. How to file state income tax R. How to file state income tax B. How to file state income tax 632, available at www. How to file state income tax irs. How to file state income tax gov/irb/2013-50_IRB/ar10. How to file state income tax html. How to file state income tax Change of responsible party. How to file state income tax  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 state income tax Form 8822-B must be filed within 60 days of the change. How to file state income tax 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 state income tax For a definition of “responsible party,” see the Form 8822-B instructions. How to file state income tax Same-sex marriage. How to file state income tax  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 state income tax For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file state income tax R. How to file state income tax B. How to file state income tax 201, available at www. How to file state income tax irs. How to file state income tax gov/irb/2013-38_IRB/ar07. How to file state income tax html. How to file state income tax 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 state income tax Notice 2013-61, 2013-44 I. How to file state income tax R. How to file state income tax B. How to file state income tax 432, is available at www. How to file state income tax irs. How to file state income tax gov/irb/2013-44_IRB/ar10. How to file state income tax html. How to file state income tax Reminders Additional Medicare Tax withholding. How to file state income tax  In addition to withholding Medicare tax at 1. How to file state income tax 45%, you must withhold a 0. How to file state income tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file state income tax 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 state income tax Additional Medicare Tax is only imposed on the employee. How to file state income tax There is no employer share of Additional Medicare Tax. How to file state income tax 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 state income tax 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 state income tax For more information on Additional Medicare Tax, visit IRS. How to file state income tax gov and enter “Additional Medicare Tax” in the search box. How to file state income tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file state income tax  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 state income tax 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 state income tax For more information, visit IRS. How to file state income tax gov and enter “work opportunity tax credit” in the search box. How to file state income tax Outsourcing payroll duties. How to file state income tax  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 state income tax The employer remains responsible if the third party fails to perform any required action. How to file state income tax 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 state income tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file state income tax COBRA premium assistance credit. How to file state income tax  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 state income tax See COBRA premium assistance credit under Introduction. How to file state income tax Federal tax deposits must be made by electronic funds transfer. How to file state income tax  You must use electronic funds transfer to make all federal tax deposits. How to file state income tax Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file state income tax 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 state income tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file state income tax EFTPS is a free service provided by the Department of Treasury. How to file state income tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file state income tax For more information on making federal tax deposits, see How To Deposit in section 11. How to file state income tax To get more information about EFTPS or to enroll in EFTPS, visit www. How to file state income tax eftps. How to file state income tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file state income tax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file state income tax You must receive written notice from the IRS to file Form 944. How to file state income tax  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 state income tax S. How to file state income tax 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 state income tax 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 state income tax For more information on requesting to file Form 944, visit IRS. How to file state income tax gov and enter “file employment taxes annually” in the search box. How to file state income tax Employers can request to file Forms 941 instead of Form 944. How to file state income tax  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 state income tax 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 state income tax For more information on requesting to file Form 944, visit IRS. How to file state income tax gov and enter “file employment taxes annually” in the search box. How to file state income tax Aggregate Form 941 filers. How to file state income tax  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. How to file state income tax Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. How to file state income tax 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 state income tax Aggregate Form 940 filers. How to file state income tax  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 state income tax 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 state income tax 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 state income tax 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 state income tax 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 state income tax Spend less time and worry about taxes and more time running your business. How to file state income tax Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file state income tax For e-file, visit www. How to file state income tax irs. How to file state income tax gov/efile for additional information. How to file state income tax For EFTPS, visit www. How to file state income tax eftps. How to file state income tax gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). How to file state income tax For electronic filing of Forms W-2, Wage and Tax Statement, visit www. How to file state income tax socialsecurity. How to file state income tax gov/employer. How to file state income tax If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file state income tax If a valid EIN is not provided, the return or payment will not be processed. How to file state income tax This may result in penalties and delays in processing your return or payment. How to file state income tax Electronic funds withdrawal (EFW). How to file state income tax  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 state income tax However, do not use EFW to make federal tax deposits. How to file state income tax For more information on paying your taxes using EFW, visit the IRS website at www. How to file state income tax irs. How to file state income tax gov/e-pay. How to file state income tax A fee may be charged to file electronically. How to file state income tax Credit or debit card payments. How to file state income tax  For information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file state income tax irs. How to file state income tax gov/e-pay. How to file state income tax However, do not use credit or debit cards to make federal tax deposits. How to file state income tax 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 state income tax For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to file state income tax 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 state income tax Hiring New Employees Eligibility for employment. How to file state income tax  You must verify that each new employee is legally eligible to work in the United States. How to file state income tax This includes completing the U. How to file state income tax S. How to file state income tax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to file state income tax You can get the form from USCIS offices or by calling 1-800-870-3676. How to file state income tax Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to file state income tax uscis. How to file state income tax gov for more information. How to file state income tax New hire reporting. How to file state income tax  You are required to report any new employee to a designated state new hire registry. How to file state income tax 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 state income tax Many states accept a copy of Form W-4 with employer information added. How to file state income tax Visit the Office of Child Support Enforcement website at www. How to file state income tax acf. How to file state income tax hhs. How to file state income tax gov/programs/cse/newhire for more information. How to file state income tax W-4 request. How to file state income tax  Ask each new employee to complete the 2014 Form W-4. How to file state income tax See section 9. How to file state income tax Name and social security number. How to file state income tax  Record each new employee's name and number from his or her social security card. How to file state income tax Any employee without a social security card should apply for one. How to file state income tax See section 4. How to file state income tax Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. How to file state income tax  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 state income tax Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. How to file state income tax 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 state income tax See section 13 for more information. How to file state income tax Income tax withholding. How to file state income tax  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 state income tax If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. How to file state income tax 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 state income tax Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. How to file state income tax See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. How to file state income tax Publication 15-A includes information about withholding on pensions and annuities. How to file state income tax Zero wage return. How to file state income tax  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 state income tax The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. How to file state income tax irs. How to file state income tax gov/efile. How to file state income tax Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. How to file state income tax Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. How to file state income tax Each item in this list has a page reference to a more detailed discussion in this publication. How to file state income tax   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 state income tax 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 state income tax 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 state income tax 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 state income tax 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 state income tax If you file 250 or more Forms 1099, you must file them electronically. How to file state income tax If you file 250 or more Forms W-2, you must file them electronically. How to file state income tax SSA will not accept Forms W-2 and W-3 filed on magnetic media. How to file state income tax Information reporting customer service site. How to file state income tax  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 state income tax 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 state income tax The center can also be reached by email at mccirp@irs. How to file state income tax gov. How to file state income tax Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to file state income tax 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 state income tax Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. How to file state income tax 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 state income tax Military retirement. How to file state income tax Gambling winnings. How to file state income tax Indian gaming profits. How to file state income tax Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. How to file state income tax Payments subject to backup withholding. How to file state income tax For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. How to file state income tax 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 state income tax Distributions from nonqualified pension plans and deferred compensation plans. How to file state income tax  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 state income tax 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 state income tax ; income tax withheld must be reported on Form 945. How to file state income tax Backup withholding. How to file state income tax  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 state income tax This withholding is referred to as “backup withholding. How to file state income tax ” 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 state income tax In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. How to file state income tax 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 state income tax 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 state income tax 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 state income tax 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 state income tax For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). How to file state income tax Recordkeeping Keep all records of employment taxes for at least 4 years. How to file state income tax These should be available for IRS review. How to file state income tax Your records should include the following information. How to file state income tax Your EIN. How to file state income tax Amounts and dates of all wage, annuity, and pension payments. How to file state income tax Amounts of tips reported to you by your employees. How to file state income tax Records of allocated tips. How to file state income tax The fair market value of in-kind wages paid. How to file state income tax Names, addresses, social security numbers, and occupations of employees and recipients. How to file state income tax Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to file state income tax Dates of employment for each employee. How to file state income tax 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 state income tax 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 state income tax Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). How to file state income tax Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to file state income tax Copies of returns filed and confirmation numbers. How to file state income tax Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to file state income tax 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 state income tax Do not mail Form 8822-B with your employment tax return. How to file state income tax Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. How to file state income tax The list includes only the following: DHL Express (DHL): DHL Same Day Service. How to file state income tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file state income tax 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 state income tax M. How to file state income tax , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file state income tax For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file state income tax gov and enter “private delivery service” in the search box. How to file state income tax Your private delivery service can tell you how to get written proof of the mailing date. How to file state income tax   Private delivery services cannot deliver items to P. How to file state income tax O. How to file state income tax boxes. How to file state income tax You must use the U. How to file state income tax S. How to file state income tax Postal Service to mail any item to an IRS P. How to file state income tax O. How to file state income tax box address. How to file state income tax Telephone Help Tax questions. How to file state income tax   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. How to file state income tax Help for people with disabilities. How to file state income tax  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 state income tax You may also use this number for assistance with unresolved tax problems. How to file state income tax Recorded tax information (TeleTax). How to file state income tax  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. How to file state income tax You can listen to up to three topics on each call you make. How to file state income tax Touch-Tone service is available 24 hours a day, 7 days a week. How to file state income tax TeleTax topics are also available on the IRS website at www. How to file state income tax irs. How to file state income tax gov/taxtopics. How to file state income tax Most tax topics listed below are also available in Spanish. How to file state income tax For a complete list of TeleTax topics in Spanish, visit the IRS website at www. How to file state income tax irs. How to file state income tax gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. How to file state income tax A list of employment tax topics is provided next. How to file state income tax Select, by number, the topic you want to hear and call 1-800-829-4477. How to file state income tax For the directory of all topics, select Topic 123. How to file state income tax Teletax Topics Topic No. How to file state income tax 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 state income tax Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. How to file state income tax  Visit the IRS website at www. How to file state income tax irs. How to file state income tax gov/businesses and click on the Employment Taxes link under Businesses Topics. How to file state income tax Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. How to file state income tax irs. How to file state income tax gov/businesses. How to file state income tax To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. How to file state income tax 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 state income tax 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 state income tax Visit the SSA's Employer W-2 Filing Instructions & Information website at www. How to file state income tax socialsecurity. How to file state income tax gov/employer to register for Business Services Online. How to file state income tax 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 state income tax 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 state income tax Form W-3 will be created for you based on your Forms W-2. How to file state income tax 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 state income tax There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. How to file state income tax See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. How to file state income tax Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file state income tax The penalty is $25 or 2% of the payment, whichever is more. How to file state income tax However, the penalty on dishonored payments of $24. How to file state income tax 99 or less is an amount equal to the payment. How to file state income tax For example, a dishonored payment of $18 is charged a penalty of $18. How to file state income tax Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file state income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file state income tax 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 state income tax Calendar The following is a list of important dates. How to file state income tax Also see Publication 509, Tax Calendars. How to file state income tax   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 state income tax 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 state income tax However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file state income tax See Deposits on Business Days Only in section 11. How to file state income tax 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 state income tax S. How to file state income tax 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 state income tax See Private Delivery Services under Reminders for more information. How to file state income tax Introduction This publication explains your tax responsibilities as an employer. How to file state income tax It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. How to file state income tax 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 state income tax This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. How to file state income tax References to “income tax” in this guide apply only to “federal” income tax. How to file state income tax Contact your state or local tax department to determine if their rules are different. How to file state income tax Additional employment tax information is available in Publication 15-A. How to file state income tax Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. How to file state income tax 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 state income tax Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. How to file state income tax Income tax. How to file state income tax Social security tax. How to file state income tax Medicare tax. How to file state income tax FUTA tax. How to file state income tax There are exceptions to these requirements. How to file state income tax See section 15 for guidance. How to file state income tax Railroad retirement taxes are explained in the Instructions for Form CT-1. How to file state income tax Comments and suggestions. How to file state income tax   We welcome your comments about this publication and your suggestions for future editions. How to file state income tax   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. How to file state income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file state income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file state income tax   You can also send us comments from www. How to file state income tax irs. How to file state income tax gov/formspubs. How to file state income tax Click on More Information and then click on Comment on Tax Forms and Publications. How to file state income tax   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 state income tax Federal Government employers. How to file state income tax   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. How to file state income tax State and local government employers. How to file state income tax   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 state income tax Most elected and appointed public officials of state or local governments are employees under common law rules. How to file state income tax See chapter 3 of Publication 963, Federal-State Reference Guide. How to file state income tax In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. How to file state income tax See section 15 for more information on the exceptions. How to file state income tax   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 state income tax irs. How to file state income tax gov/pub/irs-irbs/irb00-06. How to file state income tax pdf. How to file state income tax   You can get information on reporting and social security coverage from your local IRS office. How to file state income tax If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. How to file state income tax To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. How to file state income tax ncsssa. How to file state income tax org. How to file state income tax Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file state income tax   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file state income tax 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 state income tax See Regulations sections 1. How to file state income tax 1361-4(a)(7) and 301. How to file state income tax 7701-2(c)(2)(iv). How to file state income tax COBRA premium assistance credit. How to file state income tax   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 state income tax 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 state income tax Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to file state income tax Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to file state income tax Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to file state income tax For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to file state income tax   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 state income tax 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 state income tax   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 state income tax The assistance for the coverage can last up to 15 months. How to file state income tax   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 state income tax For more information see Notice 2009-27, 2009-16 I. How to file state income tax R. How to file state income tax B. How to file state income tax 838, available at www. How to file state income tax irs. How to file state income tax gov/irb/2009-16_irb/ar09. How to file state income tax html. How to file state income tax   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 state income tax   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 state income tax The reimbursement is made through a credit against the employer's employment tax liabilities. How to file state income tax For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. How to file state income tax The credit is treated as a deposit made on the first day of the return period (quarter or year). How to file state income tax In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to file state income tax 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 state income tax   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to file state income tax Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. How to file state income tax 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 state income tax 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 state income tax 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 state income tax Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to file state income tax 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 state income tax   For more information, visit IRS. How to file state income tax gov and enter “COBRA” in the search box. How to file state income tax Prev  Up  Next   Home   More Online Publications