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Irs Form 1040ez

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Irs Form 1040ez

Irs form 1040ez Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Irs form 1040ez Tax questions. Irs form 1040ez Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Irs form 1040ez The general rules for deducting business expenses are discussed in the opening chapter. Irs form 1040ez The chapters that follow cover specific expenses and list other publications and forms you may need. Irs form 1040ez Comments and suggestions. Irs form 1040ez   We welcome your comments about this publication and your suggestions for future editions. Irs form 1040ez   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Irs form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040ez   You can send us comments from www. Irs form 1040ez irs. Irs form 1040ez gov/formspubs/. Irs form 1040ez Click on “More Information” and then on “Give us feedback. Irs form 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Irs form 1040ez Ordering forms and publications. Irs form 1040ez   Visit www. Irs form 1040ez irs. Irs form 1040ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs form 1040ez Internal Revenue Service 1201 N. Irs form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Irs form 1040ez Tax questions. Irs form 1040ez   If you have a tax-related question, please go to Help With Tax Questions on IRS. Irs form 1040ez gov. Irs form 1040ez If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Irs form 1040ez Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Irs form 1040ez irs. Irs form 1040ez gov/pub535. Irs form 1040ez What's New for 2013 The following items highlight some changes in the tax law for 2013. Irs form 1040ez Optional safe harbor method to determine the business use of a home deduction. Irs form 1040ez  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Irs form 1040ez For more information, see chapter 1. Irs form 1040ez Standard mileage rate. Irs form 1040ez  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Irs form 1040ez 5 cents per mile. Irs form 1040ez For more information, see chapter 11. Irs form 1040ez Additional Medicare Tax. Irs form 1040ez  Beginning in 2013, a 0. Irs form 1040ez 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Irs form 1040ez Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Irs form 1040ez RRTA compensation should be separately compared to the threshold. Irs form 1040ez For more information, see chapter 5 or visit www. Irs form 1040ez irs. Irs form 1040ez gov and enter the following words in the search box: Additional Medicare Tax. Irs form 1040ez Retiree drug subsidy. Irs form 1040ez  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Irs form 1040ez For more information, visit www. Irs form 1040ez irs. Irs form 1040ez gov and enter the following words in the search box: Retiree drug subsidy. Irs form 1040ez What's New for 2014 The following item highlights a change in the tax law for 2014. Irs form 1040ez Standard mileage rate. Irs form 1040ez  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Irs form 1040ez Film and television productions costs. Irs form 1040ez  The election to expense film and television production costs does not apply to productions that begin in 2014. Irs form 1040ez For more information, see chapter 7. Irs form 1040ez Reminders The following reminders and other items may help you file your tax return. Irs form 1040ez IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Irs form 1040ez The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Irs form 1040ez You can use one of the following IRS e-file options. Irs form 1040ez Use an authorized IRS e-file provider. Irs form 1040ez Use a personal computer. Irs form 1040ez Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Irs form 1040ez For details on these fast filing methods, see your income tax package. Irs form 1040ez Form 1099 MISC. Irs form 1040ez  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Irs form 1040ez See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Irs form 1040ez Photographs of missing children. Irs form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Irs form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Irs form 1040ez Prev  Up  Next   Home   More Online Publications
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Announcements of Disciplinary Sanctions

 

The Office of Professional Responsibility (OPR) publishes all disciplinary actions in the Internal Revenue Bulletin (IRB). Published sanctions include censure, suspension or disbarment from practice before the Internal Revenue Service (IRS). OPR's IRB Listing provides the bulletin number, date, and page number of all sanctions imposed by OPR since 1998.  A practitioner's eligibility to practice before the IRS may have been reinstated since the publication of discipline in the IRB. To verify a practitioner's current status to practice, please contact Internal Revenue Service, Office of Professional Responsibility, Attention: SE:OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224.

In addition to the above, regulations permit the OPR to make available to the public opinions involving disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD at one of two points:
 

  • After an administrative law judge issues a Preliminary Decision and Order and neither party appeals to the Secretary of the Treasury, or his designee, within 30 days, or;
  • After the Secretary of the Treasury, or his designee, issues his or her Decision on Appeal. Although the practitioner may appeal the Decision on Appeal to a Federal District Court, the Decision constitutes the FAD and will be made public. The term of any suspension or disbarment will begin on the date the Decision on Appeal is released by the Appellate Authority.

All Preliminary Decisions and Orders and Decisions on Appeal issued since September 26, 2007 can be viewed at our final agency decisions page.

 

 

 

 

 

 

 

 

 


 

Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service (August 2011)

Circular 230 Tax Professionals


OPR At-a-Glance
 

Page Last Reviewed or Updated: 31-Oct-2013

The Irs Form 1040ez

Irs form 1040ez 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. Irs form 1040ez irs. Irs form 1040ez gov/pub15. Irs form 1040ez What's New Social security and Medicare tax for 2014. Irs form 1040ez  The social security tax rate is 6. Irs form 1040ez 2% each for the employee and employer, unchanged from 2013. Irs form 1040ez The social security wage base limit is $117,000. Irs form 1040ez The Medicare tax rate is 1. Irs form 1040ez 45% each for the employee and employer, unchanged from 2013. Irs form 1040ez There is no wage base limit for Medicare tax. Irs form 1040ez 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. Irs form 1040ez Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Irs form 1040ez 2014 withholdng tables. Irs form 1040ez  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Irs form 1040ez Withholding allowance. Irs form 1040ez  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs form 1040ez Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Irs form 1040ez  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Irs form 1040ez A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Irs form 1040ez For more information see Notice 2013-77, 2013-50 I. Irs form 1040ez R. Irs form 1040ez B. Irs form 1040ez 632, available at www. Irs form 1040ez irs. Irs form 1040ez gov/irb/2013-50_IRB/ar10. Irs form 1040ez html. Irs form 1040ez Change of responsible party. Irs form 1040ez  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. Irs form 1040ez Form 8822-B must be filed within 60 days of the change. Irs form 1040ez 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. Irs form 1040ez For a definition of “responsible party,” see the Form 8822-B instructions. Irs form 1040ez Same-sex marriage. Irs form 1040ez  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. Irs form 1040ez For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs form 1040ez R. Irs form 1040ez B. Irs form 1040ez 201, available at www. Irs form 1040ez irs. Irs form 1040ez gov/irb/2013-38_IRB/ar07. Irs form 1040ez html. Irs form 1040ez 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. Irs form 1040ez Notice 2013-61, 2013-44 I. Irs form 1040ez R. Irs form 1040ez B. Irs form 1040ez 432, is available at www. Irs form 1040ez irs. Irs form 1040ez gov/irb/2013-44_IRB/ar10. Irs form 1040ez html. Irs form 1040ez Reminders Additional Medicare Tax withholding. Irs form 1040ez  In addition to withholding Medicare tax at 1. Irs form 1040ez 45%, you must withhold a 0. Irs form 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs form 1040ez 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. Irs form 1040ez Additional Medicare Tax is only imposed on the employee. Irs form 1040ez There is no employer share of Additional Medicare Tax. Irs form 1040ez 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. Irs form 1040ez 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. Irs form 1040ez For more information on Additional Medicare Tax, visit IRS. Irs form 1040ez gov and enter “Additional Medicare Tax” in the search box. Irs form 1040ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs form 1040ez  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. Irs form 1040ez 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. Irs form 1040ez For more information, visit IRS. Irs form 1040ez gov and enter “work opportunity tax credit” in the search box. Irs form 1040ez Outsourcing payroll duties. Irs form 1040ez  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. Irs form 1040ez The employer remains responsible if the third party fails to perform any required action. Irs form 1040ez 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. Irs form 1040ez gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs form 1040ez COBRA premium assistance credit. Irs form 1040ez  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. Irs form 1040ez See COBRA premium assistance credit under Introduction. Irs form 1040ez Federal tax deposits must be made by electronic funds transfer. Irs form 1040ez  You must use electronic funds transfer to make all federal tax deposits. Irs form 1040ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs form 1040ez 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. Irs form 1040ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs form 1040ez EFTPS is a free service provided by the Department of Treasury. Irs form 1040ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs form 1040ez For more information on making federal tax deposits, see How To Deposit in section 11. Irs form 1040ez To get more information about EFTPS or to enroll in EFTPS, visit www. Irs form 1040ez eftps. Irs form 1040ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs form 1040ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs form 1040ez You must receive written notice from the IRS to file Form 944. Irs form 1040ez  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. Irs form 1040ez S. Irs form 1040ez 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. Irs form 1040ez You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Irs form 1040ez For more information on requesting to file Form 944, visit IRS. Irs form 1040ez gov and enter “file employment taxes annually” in the search box. Irs form 1040ez Employers can request to file Forms 941 instead of Form 944. Irs form 1040ez  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. Irs form 1040ez You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Irs form 1040ez For more information on requesting to file Form 944, visit IRS. Irs form 1040ez gov and enter “file employment taxes annually” in the search box. Irs form 1040ez Aggregate Form 941 filers. Irs form 1040ez  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Irs form 1040ez Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Irs form 1040ez To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Irs form 1040ez Aggregate Form 940 filers. Irs form 1040ez  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. Irs form 1040ez 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. Irs form 1040ez To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Irs form 1040ez Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Irs form 1040ez Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Irs form 1040ez Spend less time and worry about taxes and more time running your business. Irs form 1040ez Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs form 1040ez For e-file, visit www. Irs form 1040ez irs. Irs form 1040ez gov/efile for additional information. Irs form 1040ez For EFTPS, visit www. Irs form 1040ez eftps. Irs form 1040ez gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Irs form 1040ez For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Irs form 1040ez socialsecurity. Irs form 1040ez gov/employer. Irs form 1040ez If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs form 1040ez If a valid EIN is not provided, the return or payment will not be processed. Irs form 1040ez This may result in penalties and delays in processing your return or payment. Irs form 1040ez Electronic funds withdrawal (EFW). Irs form 1040ez  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. Irs form 1040ez However, do not use EFW to make federal tax deposits. Irs form 1040ez For more information on paying your taxes using EFW, visit the IRS website at www. Irs form 1040ez irs. Irs form 1040ez gov/e-pay. Irs form 1040ez A fee may be charged to file electronically. Irs form 1040ez Credit or debit card payments. Irs form 1040ez  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs form 1040ez irs. Irs form 1040ez gov/e-pay. Irs form 1040ez However, do not use credit or debit cards to make federal tax deposits. Irs form 1040ez 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. Irs form 1040ez For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs form 1040ez 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. Irs form 1040ez Hiring New Employees Eligibility for employment. Irs form 1040ez  You must verify that each new employee is legally eligible to work in the United States. Irs form 1040ez This includes completing the U. Irs form 1040ez S. Irs form 1040ez Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs form 1040ez You can get the form from USCIS offices or by calling 1-800-870-3676. Irs form 1040ez Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs form 1040ez uscis. Irs form 1040ez gov for more information. Irs form 1040ez New hire reporting. Irs form 1040ez  You are required to report any new employee to a designated state new hire registry. Irs form 1040ez 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. Irs form 1040ez Many states accept a copy of Form W-4 with employer information added. Irs form 1040ez Visit the Office of Child Support Enforcement website at www. Irs form 1040ez acf. Irs form 1040ez hhs. Irs form 1040ez gov/programs/cse/newhire for more information. Irs form 1040ez W-4 request. Irs form 1040ez  Ask each new employee to complete the 2014 Form W-4. Irs form 1040ez See section 9. Irs form 1040ez Name and social security number. Irs form 1040ez  Record each new employee's name and number from his or her social security card. Irs form 1040ez Any employee without a social security card should apply for one. Irs form 1040ez See section 4. Irs form 1040ez Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Irs form 1040ez  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. Irs form 1040ez Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Irs form 1040ez 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. Irs form 1040ez See section 13 for more information. Irs form 1040ez Income tax withholding. Irs form 1040ez  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. Irs form 1040ez If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Irs form 1040ez 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. Irs form 1040ez Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Irs form 1040ez See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Irs form 1040ez Publication 15-A includes information about withholding on pensions and annuities. Irs form 1040ez Zero wage return. Irs form 1040ez  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. Irs form 1040ez The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Irs form 1040ez irs. Irs form 1040ez gov/efile. Irs form 1040ez Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Irs form 1040ez Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Irs form 1040ez Each item in this list has a page reference to a more detailed discussion in this publication. Irs form 1040ez   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. Irs form 1040ez 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. Irs form 1040ez 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). Irs form 1040ez Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Irs form 1040ez 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. Irs form 1040ez If you file 250 or more Forms 1099, you must file them electronically. Irs form 1040ez If you file 250 or more Forms W-2, you must file them electronically. Irs form 1040ez SSA will not accept Forms W-2 and W-3 filed on magnetic media. Irs form 1040ez Information reporting customer service site. Irs form 1040ez  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. Irs form 1040ez 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). Irs form 1040ez The center can also be reached by email at mccirp@irs. Irs form 1040ez gov. Irs form 1040ez Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs form 1040ez 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. Irs form 1040ez Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Irs form 1040ez 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. Irs form 1040ez Military retirement. Irs form 1040ez Gambling winnings. Irs form 1040ez Indian gaming profits. Irs form 1040ez Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Irs form 1040ez Payments subject to backup withholding. Irs form 1040ez For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Irs form 1040ez 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. Irs form 1040ez Distributions from nonqualified pension plans and deferred compensation plans. Irs form 1040ez  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. Irs form 1040ez 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. Irs form 1040ez ; income tax withheld must be reported on Form 945. Irs form 1040ez Backup withholding. Irs form 1040ez  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). Irs form 1040ez This withholding is referred to as “backup withholding. Irs form 1040ez ” 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. Irs form 1040ez In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Irs form 1040ez 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. Irs form 1040ez 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. Irs form 1040ez 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. Irs form 1040ez 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. Irs form 1040ez For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Irs form 1040ez Recordkeeping Keep all records of employment taxes for at least 4 years. Irs form 1040ez These should be available for IRS review. Irs form 1040ez Your records should include the following information. Irs form 1040ez Your EIN. Irs form 1040ez Amounts and dates of all wage, annuity, and pension payments. Irs form 1040ez Amounts of tips reported to you by your employees. Irs form 1040ez Records of allocated tips. Irs form 1040ez The fair market value of in-kind wages paid. Irs form 1040ez Names, addresses, social security numbers, and occupations of employees and recipients. Irs form 1040ez Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs form 1040ez Dates of employment for each employee. Irs form 1040ez 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. Irs form 1040ez Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Irs form 1040ez Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Irs form 1040ez Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs form 1040ez Copies of returns filed and confirmation numbers. Irs form 1040ez Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs form 1040ez Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Irs form 1040ez Do not mail Form 8822-B with your employment tax return. Irs form 1040ez Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Irs form 1040ez The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs form 1040ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs form 1040ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs form 1040ez M. Irs form 1040ez , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs form 1040ez For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs form 1040ez gov and enter “private delivery service” in the search box. Irs form 1040ez Your private delivery service can tell you how to get written proof of the mailing date. Irs form 1040ez   Private delivery services cannot deliver items to P. Irs form 1040ez O. Irs form 1040ez boxes. Irs form 1040ez You must use the U. Irs form 1040ez S. Irs form 1040ez Postal Service to mail any item to an IRS P. Irs form 1040ez O. Irs form 1040ez box address. Irs form 1040ez Telephone Help Tax questions. Irs form 1040ez   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Irs form 1040ez Help for people with disabilities. Irs form 1040ez  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. Irs form 1040ez You may also use this number for assistance with unresolved tax problems. Irs form 1040ez Recorded tax information (TeleTax). Irs form 1040ez  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Irs form 1040ez You can listen to up to three topics on each call you make. Irs form 1040ez Touch-Tone service is available 24 hours a day, 7 days a week. Irs form 1040ez TeleTax topics are also available on the IRS website at www. Irs form 1040ez irs. Irs form 1040ez gov/taxtopics. Irs form 1040ez Most tax topics listed below are also available in Spanish. Irs form 1040ez For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Irs form 1040ez irs. Irs form 1040ez gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Irs form 1040ez A list of employment tax topics is provided next. Irs form 1040ez Select, by number, the topic you want to hear and call 1-800-829-4477. Irs form 1040ez For the directory of all topics, select Topic 123. Irs form 1040ez Teletax Topics Topic No. Irs form 1040ez 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. Irs form 1040ez Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Irs form 1040ez  Visit the IRS website at www. Irs form 1040ez irs. Irs form 1040ez gov/businesses and click on the Employment Taxes link under Businesses Topics. Irs form 1040ez Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Irs form 1040ez irs. Irs form 1040ez gov/businesses. Irs form 1040ez To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Irs form 1040ez You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Irs form 1040ez 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. Irs form 1040ez Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Irs form 1040ez socialsecurity. Irs form 1040ez gov/employer to register for Business Services Online. Irs form 1040ez 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. Irs form 1040ez 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. Irs form 1040ez Form W-3 will be created for you based on your Forms W-2. Irs form 1040ez 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. Irs form 1040ez There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Irs form 1040ez See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Irs form 1040ez Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs form 1040ez The penalty is $25 or 2% of the payment, whichever is more. Irs form 1040ez However, the penalty on dishonored payments of $24. Irs form 1040ez 99 or less is an amount equal to the payment. Irs form 1040ez For example, a dishonored payment of $18 is charged a penalty of $18. Irs form 1040ez Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040ez 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. Irs form 1040ez Calendar The following is a list of important dates. Irs form 1040ez Also see Publication 509, Tax Calendars. Irs form 1040ez   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. Irs form 1040ez 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. Irs form 1040ez However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs form 1040ez See Deposits on Business Days Only in section 11. Irs form 1040ez 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. Irs form 1040ez S. Irs form 1040ez Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Irs form 1040ez See Private Delivery Services under Reminders for more information. Irs form 1040ez Introduction This publication explains your tax responsibilities as an employer. Irs form 1040ez It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Irs form 1040ez 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. Irs form 1040ez This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Irs form 1040ez References to “income tax” in this guide apply only to “federal” income tax. Irs form 1040ez Contact your state or local tax department to determine if their rules are different. Irs form 1040ez Additional employment tax information is available in Publication 15-A. Irs form 1040ez Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Irs form 1040ez 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. Irs form 1040ez Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Irs form 1040ez Income tax. Irs form 1040ez Social security tax. Irs form 1040ez Medicare tax. Irs form 1040ez FUTA tax. Irs form 1040ez There are exceptions to these requirements. Irs form 1040ez See section 15 for guidance. Irs form 1040ez Railroad retirement taxes are explained in the Instructions for Form CT-1. Irs form 1040ez Comments and suggestions. Irs form 1040ez   We welcome your comments about this publication and your suggestions for future editions. Irs form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Irs form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040ez   You can also send us comments from www. Irs form 1040ez irs. Irs form 1040ez gov/formspubs. Irs form 1040ez Click on More Information and then click on Comment on Tax Forms and Publications. Irs form 1040ez   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. Irs form 1040ez Federal Government employers. Irs form 1040ez   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Irs form 1040ez State and local government employers. Irs form 1040ez   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. Irs form 1040ez Most elected and appointed public officials of state or local governments are employees under common law rules. Irs form 1040ez See chapter 3 of Publication 963, Federal-State Reference Guide. Irs form 1040ez In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Irs form 1040ez See section 15 for more information on the exceptions. Irs form 1040ez   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. Irs form 1040ez irs. Irs form 1040ez gov/pub/irs-irbs/irb00-06. Irs form 1040ez pdf. Irs form 1040ez   You can get information on reporting and social security coverage from your local IRS office. Irs form 1040ez If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Irs form 1040ez To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Irs form 1040ez ncsssa. Irs form 1040ez org. Irs form 1040ez Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs form 1040ez   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs form 1040ez 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. Irs form 1040ez See Regulations sections 1. Irs form 1040ez 1361-4(a)(7) and 301. Irs form 1040ez 7701-2(c)(2)(iv). Irs form 1040ez COBRA premium assistance credit. Irs form 1040ez   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. Irs form 1040ez 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. Irs form 1040ez Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs form 1040ez Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs form 1040ez Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs form 1040ez For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs form 1040ez   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. Irs form 1040ez 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. Irs form 1040ez   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. Irs form 1040ez The assistance for the coverage can last up to 15 months. Irs form 1040ez   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. Irs form 1040ez For more information see Notice 2009-27, 2009-16 I. Irs form 1040ez R. Irs form 1040ez B. Irs form 1040ez 838, available at www. Irs form 1040ez irs. Irs form 1040ez gov/irb/2009-16_irb/ar09. Irs form 1040ez html. Irs form 1040ez   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. Irs form 1040ez   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Irs form 1040ez The reimbursement is made through a credit against the employer's employment tax liabilities. Irs form 1040ez For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Irs form 1040ez The credit is treated as a deposit made on the first day of the return period (quarter or year). Irs form 1040ez In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs form 1040ez 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. Irs form 1040ez   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs form 1040ez Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Irs form 1040ez 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. Irs form 1040ez In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs form 1040ez 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. Irs form 1040ez Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs form 1040ez 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. Irs form 1040ez   For more information, visit IRS. Irs form 1040ez gov and enter “COBRA” in the search box. Irs form 1040ez Prev  Up  Next   Home   More Online Publications