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Irs Gov Free State File

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Irs Gov Free State File

Irs gov free state file Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Irs gov free state file Explican también cómo calcular la base de una propiedad. Irs gov free state file Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Irs gov free state file Una pérdida puede ser o no ser deducible. Irs gov free state file Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Irs gov free state file Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Irs gov free state file Table of Contents 13. Irs gov free state file   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Irs gov free state file   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Irs gov free state file   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Irs gov free state file Información adicional. Irs gov free state file Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Irs gov free state file Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Irs gov free state file   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Irs gov free state file Excepción 2. Irs gov free state file Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Irs gov free state file Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The Irs Gov Free State File

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